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Abstract Purpose This paper aims to assess the relationship between cultural profiles and the economic, environmental and social dimensions of electricity companies’ reporting based on the Global Reporting Initiative’s (GRI) sustainability framework. Design/methodology/approach The authors used the competing values framework, developed by Cameron and Quinn, as the theoretical starting point, with primary data collected through surveys that assessed organizational culture and with secondary data collected through the GRI indicators reported by the companies. Findings First, the framework shows whether a company’s organizational culture corresponds with one of the following options: clan, adhocracy, market or hierarchy. The results show that most of the companies’ organizational cultures were hierarchical, characterized by a greater need for stability and control and a formal work environment. Clans were the second most popular type of organizational culture, characterized as having greater internal flexibility, more informal environments and fewer hierarchical levels. Second, by combining the above results with the assessment of the GRI indicators in the companies’ sustainability reports, the study checked whether the companies had strong (balanced) or non-balanced cultures. The results show that there was a greater correlation between a strong (balanced) culture and the total value of the reported indicators, compared to a non-balanced culture. Originality/value The paper takes an innovative approach by correlating two different but well-recognized methodologies as a way to create a more holistic assessment that can help stakeholders to understand both the way these companies work and how this choice reflects the transparency of their reporting.

Resumo em Inglês:

Abstract Purpose This paper aims to contribute to the explanatory debate of the entrepreneurial intention-action gap that results from the interposition of normative-regulatory, sociocultural and economic-financial barriers facing potential and intending entrepreneurs. Design/methodology/approach Grounded on post-positivist position, the authors propose a quantitative approach, surveying 569 potential and intending entrepreneurs from a longitudinal and stratified sample of 22 years. Findings The economic-financial barrier is the most important, followed by the sociocultural except in the period in which access to banking financial support is facilitated, where the order is reversed. The impact of the normative-regulatory barrier is statistically relevant, but irrelevant on the magnitude. The results also allow us to conclude that a lower development of the project accentuates the entrepreneurial intention-action gap and, finally, support the existence of a medium/long-term temporal relation between entrepreneurial intention and entrepreneurial action. Research limitations/implications From an empirical standpoint, the sample was limited to potential and pretending entrepreneurs from one national institution and one country. This limits the scope of generalization. Further studies in multiple contexts should be undertaken. Practical implications The study points to contradictory results with the Global Entrepreneurship Monitor – Portuguese Reports, which, if confirmed, require the reformulation of Portuguese national policies in the promotion and development of entrepreneurial activities. Originality/value The study is novel by providing new insights about entrepreneurship and the entrepreneurial intention-action gap.

Resumo em Inglês:

Abstract Purpose The purpose of this study is to evaluate whether the perceptions of cleanliness and organization of the point of sale, hygiene and training of those who serve the public (service) and healthiness of the products, constitute a base for the perception of the quality of food sold in the street. Studies about development of street food trade have gained relevance in academic debate because of its social and economic significance. Usually, aspects related to sanitary issues are presented, and the factors that influence consumer perception regarding quality of food consumed are less explored. This was the focus of this work. The relationships among possible predecessors – attendance, cleanliness, organization and healthiness – were tested, all acting together, influencing the variable perception of product quality. Competitive models were tested because of theoretical divergences regarding the relationship between quality and healthiness, not yet totally clear in the literature. Design/methodology/approach A quantitative survey was carried out in the city of Diadema (SP, Brazil), getting 603 respondents, with data and theoretical models analyzed by structural equation modeling. Findings Results indicated that organization variable is not significant regarding perception of product quality, while attendance and healthiness directly affect this perception. On the other hand, cleanliness influences perceived healthiness and this, in turn, reinforces perception of product quality. Practical implications The focus of street food traders should be on clerk cleanliness and politeness (characteristics related to the service) that end up influencing the perception that the consumer develops regarding healthiness (characteristic related to product quality). Originality/value Usually research studies on this theme include only aspects related to sanitary and safety issues, and those which focus on consumer perception of food quality cover conventional outlets such as bars and restaurants. There are few ones performed as in this study that analyze street food consumer behavior regarding his/her perception of quality, cleanliness, care received, among others.

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Abstract Purpose Studies about product customization decision are especially relevant for organizations that decide opening a subsidiary overseas. This scenario requires the company to decide which products should be customized and which products should be standardized when selling products in international markets. The main purpose of this paper is to identify which factors influence the decisions on the customization of industrial products and consumer products to a particular country in the marketing function of a global company. Design/methodology/approach To do so, a literature review was conducted addressing the following topics: internationalization, international marketing and product customization factors. With regard to methodological aspects, an initial qualitative phase was conducted with four exploratory case studies. In the quantitative phase, an online survey was developed, obtaining 123 records of an intentional non-probabilistic sample. Findings As a result, six factors were deemed essential to the product customization decision: customers’ characteristics, sustainable return on investment, sustainable profit, legal requirements, sales of other products in the portfolio and weather differences. Originality/value The authors expect that the results of this research contribute academically for the management knowledge about the meanings that product customization can assume in internationalized companies, and, additionally, in a business way, the authors expect that they help companies make strategic decisions on the appropriate measure to take regarding product customization in international markets, whether industrial products or consumer products. With these findings, the authors expect to make a valid contribution about product customization decision and suggesting future studies from other perspectives.

Resumo em Inglês:

Abstract Purpose CEOs’ (chief executive officer) term of office may explain discretionary accruals as a result of opportunistic behavior arising during certain periods of the term of office. Therefore, CEOs, in their early years of office, have incentives to report results that meet market expectations. In turn, CEOs in their senior year may be motivated to use discretionary accruals to gain private benefits. In this scenario, corporate governance mechanisms play an important role in monitoring relationships. Hence, the purpose of this study is to verify the influence of monitoring mechanisms on the relationship between CEOs’ term of office and discretionary accruals. Design/methodology/approach Descriptive statistics, multiple cross-sectional regression to estimate the accruals and regression of panel data to test the hypotheses were used. The sample comprised 195 companies listed on BM&FBovespa. Findings The results indicated that CEOs’ long term of office has a negative impact on the level of discretionary accruals, and thus, Brazilian CEOs with a longer term of office tend to establish a certain reputation in the stock market. On the other hand, it is concluded that CEOs’ intentions, in the first years of term, are positively related to the use of accruals and that the monitoring mechanisms can minimize these CEOs’ opportunistic practices. Originality/value The results broaden the literature on corporate governance, pointing that different systems of variable remuneration may influence CEOs’ willingness to manage results in their last year of term.

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Abstract Purpose This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers and buyers in the Brazilian automotive sector’s supply chain. Design/methodology/approach The research has been developed based on a qualitative strategy, characterized as explanatory. Data gathering has been conducted through document analysis and semi-structured interview, and content analysis has been used for discourse analysis. Findings Results show that OBA is unilateral, imposed by the auto manufacturer, representing a selective information process, as suppliers try to protect their information value as far as possible. Trust is partial and cooperation is not spontaneous, both driven by the search for benefits. OBA may yield a positive or a negative outcome with regard to the social and the economic overall satisfaction of suppliers, depending on how the information is used by auto manufacturer. Originality/value The main contribution of this article is to provide an understanding of the difficulties of applying the OBA in companies and of the factors that may influence its operation and performance, impacting on satisfaction and continuity of relationships. The paper also contributes with the proposal of a clearer and more objective definition of OBA. Being the intention that new research in this area can be developed from a delimited, clear and objective definition of OBA, allowing better understanding on the subject and comparison among research studies.

Resumo em Inglês:

Abstract Purpose The purpose of the paper is to present a discussion on the “soft and human” side of building environmentally sustainable organizations, a flourishing management subfield called “green human resource management” (GHRM), which concerns alignment of people and environmental management objectives of organizations. Design/methodology/approach The authors reviewed some of the most relevant research results in GHRM. Findings In this paper, the authors define GHRM, its workplace-based practices and some recent developments’ evidence on the positive impact of it on firms’ ecological objectives. The authors conclude by detailing a new research agenda in GHRM. Originality/value The authors conclude by detailing a new and contemporary research agenda in GHRM.