We present to you the volume 18, nº 6 of 2021 of the Brazilian Business Review. Always focusing on the quality and diversity of the areas of knowledge, BBR proposes to contribute to the academic environment by bringing relevant research and discussions to the business area.
Opening the issue, Santos and Cunha analyze the interrelationship of the influence of the factors trust, time pressure and complexity in the judgment and decision-making in auditing. Based on an experiment with 126 independent auditors, the authors found evidence that a higher level of confidence increases the auditor's propensity to perform the accounting adjustment and that time pressure and complexity decrease the propensity for the auditor to perform the proposed adjustment. The study contributes to the theory of behavioral decision, in the conception that discussions are directed towards helping firms to plan and establish criteria about the audit work conditions. https://bit.ly/2ZWxfxq
Our second paper, by Minatto and Borba, proposes insolvency prediction models for Brazilian soccer clubs. Based on a sample of 35 Brazilian soccer clubs, the authors found evidence that the variables immediate liquidity, net working capital, asset turnover, and sports performance are important variables in predicting insolvency. The study contributes to the literature on soccer club insolvency through models capable of accurately predicting it based on economic-financial and sports indicators. https://bit.ly/3GYTKlJ
Next, Violin analyzes the motivators for the use of on-demand travel modes in Brazil. Based on a sample of 2,150 interviews, the author found evidence of the existence of fourteen usage motivators involving economic, social, environmental, and technological dimensions. In this sense, the study presents advances in establishing consumer choice parameters based on the use of platforms aimed at displacement, appearing as an indicator of the reasons for use and its scale of relevance in the decision-making process of users. https://bit.ly/3A3GiZr
Our fourth paper, by Moreira, Stenzel, Lopes, and Oliveira analyzes the role of digital influencers in building relationships between companies and consumers. Based on a qualitative methodology and a sample of Portuguese service providers, the authors find evidence that companies that hire digital influencers to publish their products, create notoriety, build a trustworthy image, and increase sales, have their main digital platform Instagram. The results contribute to scientific knowledge by validating theoretical constructs developed on the role of digital influencers in establishing relationships between brands and consumers. https://bit.ly/3baWttI
Following, Silva and Santos propose a polyphonic decolonial historical approach to management studies, juxtaposing the theoretical-methodological contribution of the historical perspective in the light of the decolonial option. As a result, the authors recognize the epistemological limitations in the use of history when associated with research in management that need to be overcome, while recognizing history composed of narratives understood as fragmented representations of the past. The paper contributes with epistemic and methodological reorientations engaged in broader domains of research-local education through the theory and practice of management in the rescue of sociocultural identity. https://bit.ly/3o1CweU
Closing the issue, Vilela, Cavalcanti, Freitas e Carrieri analyze the relative efficiency of graduate programs in terms of the quality of their publications in journals. Based on the Data Envelopment Analysis method, the authors find evidence that efficient graduate programs are centralized in the Center-South axis of the country and have a preponderant concentration of their efficiency in Qualis A1 publications. Therefore, it was concluded that legitimate research practices put pressure on graduate programs for an improvement in the quality of their publications. https://bit.ly/2ZZKAEN
I hope you enjoy our selection of papers. Good reading to all!
Felipe Ramos – Editor-in-Chief - https://orcid.org/0000-0002-0469-9176