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ABSTRACT The relationship between relational governance mechanisms and multi-unit franchising, where a single franchisee owns and operates multiple units, has received limited attention in the existing literature. Previous studies primarily focus on the role of trust in such arrangements. Consequently, this study aims to develop and test a theoretical model that explores the association between a higher allocation of units to this type of franchisee and key attributes of relational governance, such as participation and communication. Adopting the franchisors’ perspective, our sample consists of 170 networks affiliated with the Brazilian Franchising Association (Associação Brasileira de Franchising [ABF]), and data were collected from various sources, including a self-administered questionnaire (based on data from 2018). The results provide support for our general hypothesis, indicating a positive association between relational aspects of the franchisor-franchisee partnership and a higher proportion of units owned by multi-unit franchisees. Additionally, we find that the operational sector (retail/service) and specific local investments diminish the explanatory power of the model’s variables related to relational governance, suggesting a secondary influence on the decision-making process concerning the contractual mix.

Resumo em Inglês:

ABSTRACT This study aims to identify and characterize innovation laboratories in South American governments by employing a comprehensive and exploratory multiple-case study approach. Data were obtained from documentary and bibliographic sources, as well as through structured questionnaires containing both open and closed questions. The collected data were then classified using the content analysis technique. The findings revealed consistencies and peculiarities between the labs, corroborating the extant literature. Specifically, there is a greater prevalence of government labs with a focus on organizational aspects, particularly at the local and regional levels, compared to citizen-oriented labs. Furthermore, these labs primarily serve as educators (77.78%) and innovators/developers (72.22%), with an emphasis on improving services, administrative processes, concepts, and public policies. The presence of innovation labs can facilitate systemic changes within the public sector, enhancing its capacity to deliver efficient and effective solutions to complex problems. Lastly, the study provides an overview of its practical and academic implications, particularly when highlighting the concept of governmental innovation poverty. Additionally, the study acknowledges its inherent limitations and suggests potential avenues for future research.

Resumo em Inglês:

ABSTRACT Social entrepreneurs have several motivations that lead them to open and continue their companies, which vary according to the stage of the social enterprise’s life cycle. This study seeks to analyze the motivations throughout the stages of a social enterprise’s life cycle. To do this, we carried out a qualitative research with primary data collected through interviews with experts and social entrepreneurs and secondary data collected through documents and websites. The results indicate three types of motivational factors: essential factors, building factors, and solidifying factors. Each type plays different roles during life cycle. All essential factors are present across all stages of the life cycle. The building factors are found mainly in the early stages, while different solidifying factors are distributed throughout the stages of the life cycle. The essential factors are the main difference between social and traditional entrepreneurs. This research brings new insights by linking motivational factors to the life cycle stages of social enterprises. Entrepreneurs can use this information to identify their stage and leverage their motivators for development, while training programs can be tailored to better align with the life cycle stage of social enterprises.

Resumo em Inglês:

ABSTRACT Objective: through the recognition of how important a procedural approach is to the study of individual learning from errors, in this article, we propose and test a model of orientation to individual learning from one’s own error. Methods: by means of a survey questionnaire involving 298 Brazilian workers, we analyzed the data using partial least squares structural equation modeling (PLS-SEM). Results: we contribute to academic knowledge, first, by modeling and empirically identifying the relationships of positive influence between positive error orientation and error detection, and between error correction and individual learning from error; and second, by the identification of the significant practical importance of positive error orientation for error detection. Conclusions: we point out implications for investigations concerned with measuring more accurately the individual positive error orientation phenomenon, as well as those that seek to deepen the understanding of the influence of the organizational context on the direction of individual error orientation. As implications for managerial practice, we highlight positive error orientation as a promoter of learning in individuals, which means that managers should include, in the training programs, learning activities about situations of error in the workplace.

Resumo em Inglês:

ABSTRACT This paper investigates the influence of cybernetic and dynamic controls on strategic and operational flexibility and, consequently, on monetary and non-monetary performance indicators. Even though business and operation strategies have been the object of many studies, management accounting studies on how management control systems could contribute to flexibility are scarce. We conducted a survey with 89 professionals who work in Brazilian companies and employed structural equation modeling (SEM) to test the relationships included in the theoretical model. Our findings indicate that the relationship between monetary cybernetic control and strategic flexibility is not statistically significant. The results support the positive association between non-monetary and dynamic controls on strategic flexibility. Finally, the findings also support the mediating role of operational flexibility in the relationship between strategic flexibility and performance. This paper’s main contribution to the management control literature is its explanation of the impact of management control systems on strategic flexibility, operational flexibility, and organizational performance. For practitioners, the results highlight the importance of role management control and business strategy to leverage performance.

Resumo em Inglês:

ABSTRACT Although the strategic issue (SI) construct has been used since the 1970s as a theoretical framework to investigate and explain several phenomena in organizational and strategic management, few reviews on SIs have been carried out so far. This study aims to fill this gap. A systematic review of the literature was conducted, comprising 77 empirical and theoretical papers published in peer-reviewed academic journals since 1975. The analysis of this sample of papers led to the identification of five themes or perspective on SIs, which are discussed. This review contributes to the organizational and strategic management literature by identifying lines of inquiry, convergences, and gaps in the studies on SIs, and proposing an agenda for future research.