It is with great pleasure that I announce the responsibility to be the Editor-in-Chief of the Brazilian Business Review, delegated to me for the biennium 2022-2023. I take this opportunity to thank the work of the previous Editor-in-Chief, Professor Dr. Felipe Ramos, for his excellent work so far.
To start the year, I present to you the volume 19, no. 1 of 2022, of the Brazilian Business Review. After a 2021 of relative improvements, we began this new cycle hopeful that science will be strengthened even more in the face of society, especially considering the current demand of society for science. I wish you all an excellent 2022, that we have health and pleasant readings.
Opening the issue, Marques, Dalmacio and Rezende compare the relevance of the financial institutions' accounting information disclosed in IFRS and Bacen-GAAP. Based on a sample of financial institutions listed in B3 between the years 2010 to 2018, the authors find evidence that information in IFRS is more relevant for investors in making investment decisions, suggesting a positive effect on IFRS adoption to Brazil. https://bit.ly/33enLPA
Our second paper, by Deccax and Campani, develops a set of variables for targeting current and potential individual investors in open pension funds. Based on a multiple-case study containing five Brazilian companies in the Brazilian private pension market, the authors find evidence of a general picture of diversified, limited and predominantly incipient practices in targeting potential and current clients. The study is of special interest for open private pension plans due to the possibility of mapping the most promising segments of potential customers and improving their loyalty and profitability actions for their current customers. https://bit.ly/3GrQe2I
Next, Marques, Ávila, Pereira and Zambalde analyze how different types of interaction with external actors influence different types of innovations implemented by organizations. Using a database from PINTEC, an IBGE innovation survey, for the years 2003, 2005, 2008, 2011 and 2014, the authors find evidence that both consultants and suppliers interact negatively with product innovation. Customers, on the other hand, had a positive interaction with technological innovation, while universities had a negative interaction. https://bit.ly/3Gn1Y6p
Our fourth paper, by Milhomem, Sincorá, de Oliveira, and Brandão, considers the existence of the mediating role of transaction cost management in the relationship between business analytics and collaborative advantage. Based on survey research, the authors find evidence of the existence of a partial mediation exercised by transaction costs management in the relationship between business analytics and collaborative advantage. The contribution of the study is in the use of data and information by companies to positively reflect on obtaining a sustained collaborative advantage through transactional cost management, the use of information resources, and the application of an analytical approach in inter-organizational relationships. https://bit.ly/3d02JWb
Following, Duarte and Gallon analyze the manipulation of the subjectivity of women executives in the rise of their careers. Based on a sample of 14 female executives working in national and multinational companies, the authors find evidence that female executives submit to the impositions of their position and intend to adapt to exemplary behavior. They create defensive strategies to deal with disposability, personal resignations and justify taking their place. The study contributes to the discussion of people management policies and practices and the way in which they privilege and reproduce masculinities organizationally, both in the recruitment and selection stages as well as in promotion, remuneration, and performance evaluation. https://bit.ly/3pdbhOX
Closing the issue, Lira, Silva Júnior, Costa and Araújo analyze the relationship between the perception of corporate social responsibility actions and the purchase of green products on price sensitivity and the influence of these constructs on conscious consumption. The authors find evidence that the purchase of green products has an influence on price sensitivity and a negative relationship with conscious consumption. The perception of corporate social responsibility actions has a positive influence on conscious consumption. https://bit.ly/3GpnXKe
I hope you enjoy our selection of papers. Good reading to all!
Talles Vianna Brugni – Editor-in-Chief - https://orcid.org/0000-0002-9025-9440