Abstract in English:

ABSTRACT Objective: this study examines how fair value (FV) accounting affects the accuracy of financial analysts’ earnings forecasts and whether this effect varies by legal system (Common Law vs. Civil Law) and International Financial Reporting Standards (IFRS) adoption. Methods: using a panel of 1,420 publicly listed companies in 40 countries from 2011 to 2018 (over 32,000 company-quarter observations), we apply generalized linear mixed models to account for the multilevel structure of the data (including time, companies, and countries). We estimate six models to test the direct and interaction effects of FV and IFRS, including stratification by legal system. Results: the results indicate that FV usage is associated with lower forecast errors, especially in Civil Law countries. The interaction between FV and IFRS does not significantly affect accuracy in Common Law countries but enhances forecast precision in Civil Law contexts. Conclusions: these findings highlight the importance of institutional environments in shaping the effectiveness of accounting practices, reinforcing the need for cross-country perspectives in international accounting research.

Abstract in English:

ABSTRACT Objective: negative experiences with food delivery applications can erode consumer trust and reduce the perceived value of technology-mediated marketplaces. Methods: this study examines value co-destruction (VCD) by analyzing over 100,000 user reviews on Google Play for the 10 most popular food delivery apps in Brazil. Using natural language processing, sentiment analysis, and clustering techniques, the study identified recurring patterns of dissatisfaction and categorized them into nine distinct user experience (UX) failure clusters. These include payment system breakdowns, ineffective support, delivery delays, app performance issues, and usability barriers. Results: the analysis reveals that technological and operational misalignments, such as payment crashes, unresolved refunds, and rigid support processes, undermine perceived value. By linking consumer sentiment to specific mechanisms of VCD, the study advances the understanding of the ‘dark side’ of digital consumption and provides a scalable analytical framework for monitoring and diagnosing systemic service failures. Conclusions: the findings offer practical guidance for improving app stability, streamlining transaction processes, and designing more responsive and empathetic customer support. Ultimately, this helps digital platforms prevent value destruction and sustain consumer engagement.

Abstract in English:

ABSTRACT Objective: this study highlights the importance of employee well-being for both managers and staff in the banking sector. It emphasizes creating simpler work processes, involving employees in decision-making, and valuing their input to improve overall organizational performance. Methods: data were collected from employees in Pakistan’s banking sector. PLS-SEM was used for hypothesis testing. Results: the results of this study indicate that thriving and organic structures are positively and significantly related to organizational performance. Agility and core self-evaluations were found to play mediating roles in the relationships between thriving, organic structure, and organizational performance. Employee voice plays a moderating role in the linkages among agility, core self-evaluations, and the performance of banking sector employees. Conclusions: this study contributes to the literature as one of the initial research efforts to examine the combined impact of employee voice (contextual variable), agility, core self-evaluations, thriving (individual variables), and organic structure (structural variable) on organizational performance. It also provides actionable insights for managers seeking to balance communication, empowerment, and compliance. There are important implications for organizational design, human resource management practices, and leadership.

Abstract in English:

ABSTRACT Objective: in today’s volatile and knowledge-intensive business environment, knowledge management has become a key driver of organizational profitability beyond traditional cost- and productivity-based measures. This study addresses a gap in the literature by empirically examining how tacit and explicit knowledge contribute to profitability, with particular attention to the mediating role of breakthrough innovation. Methods: a quantitative research design was adopted using a structured questionnaire. Data were collected from 189 valid respondents, randomly selected from an initial sample of 240, ensuring a respondent-to-item ratio of 15:1. The relationships among tacit knowledge, explicit knowledge, breakthrough innovation, and organizational profitability were analyzed using SPSS and AMOS. Results: the findings reveal that both tacit and explicit knowledge exert significant positive effects on organizational profitability. A one-unit increase in tacit knowledge leads to a 0.26-unit increase in profitability and a 0.32-unit increase in breakthrough innovation. Likewise, explicit knowledge increases profitability by 0.21 units and breakthrough innovation by 0.10 units. When both knowledge types increase simultaneously, profitability rises by approximately 0.10 units, confirming the mediating role of breakthrough innovation. Conclusions: empirical evidence on the knowledge-profitability nexus, particularly within the healthcare sector, remains limited. This study advances the literature by demonstrating how breakthrough innovation translates knowledge assets into competitive advantage. The results also highlight the strategic importance of medical teaching institution (MTI) reforms in fostering innovation-driven performance. Overall, the study offers valuable theoretical and practical implications for developing knowledge-centric strategies to sustain organizational competitiveness.

Abstract in English:

ABSTRACT Objective: this article examines expansionary fiscal policy in the context of intergovernmental tax competition from a macroeconomic perspective, analyzing the effects of granting tax benefits under the state value-added tax on the circulation of goods and services (ICMS) on the economic development of Santa Catarina, a state in southern Brazil. Methods: monthly data spanning 1997-2020 were analyzed using a vector autoregression (VAR) model with Granger causality tests and impulse-response functions. Results: ICMS shocks temporarily increased the exchange rate and imports but had little or no effect on GDP (proxied by electricity consumption), interest rates, exports, inflation, state revenue, and, most notably, employment. Over the period, industry and import-related activities together received 74% of projected tax incentives, while accounting for only 32% and 11% of formal jobs, respectively. Conclusions: the findings challenge Keynesian expectations of broad-based stimulus and align with neoclassical and public-choice critiques, highlighting the inefficiency, limited employment impact, and rent-seeking nature of such tax policies.

Abstract in English:

ABSTRACT Objective: RuPaul’s Drag Race (RPDR) has catalyzed the celebrification of drag culture and the emergence of a vibrant global fandom. Despite the growing visibility of drag performers in mainstream media and the increasing scholarly attention to RPDR, little is known about how fans engage with drag celebrities in ambivalent and performative ways, particularly in the Global South. Thus, this study addresses this gap by examining the process of drag celebrification, as shaped by fan engagement with and performances related to drag queens, through the lens of consumption performativity exercised by Brazilian RPDR fans. Methods: using a netnographic approach, we analyzed 4,892 posts from X (formerly Twitter). Results: drawing on Judith Butler’s theory of performativity, we conceptualize drag consumption as a site of negotiation where fans can both reproduce and resist hegemonic norms. We identify four categories that intersect forms of fan-celebrity engagement (love, like, question, hate) with levels of fannish performativity (embody, promote, criticize, reject). Conclusions: our findings contribute to queer fandom studies by illuminating the contested nature of queer visibility through the lenses of celebrification and performativity, and by advancing non-Western perspectives on transcultural fandom.

Abstract in English:

ABSTRACT Objective: the objective of this work is to discuss the contributions of documentary ethnography to studies and research on femicide in the field of administration in Brazil. To this end, we discuss the concept of gender-based violence, present an overview of the Maria da Penha Law and data on femicide in the country. Methods: based on the application of documentary ethnography in a Brazilian Jury Trial Court, with femicide as the object of analysis, we highlight the contributions of this method to the field of administration from two axes. Results: the first, in theoretical terms, is the presentation of the concept of non-intimate femicide, that is, femicide perpetrated in cases involving non-intimate relations, such as coworkers and employers, evidencing an organizational dimension of femicide that remains little discussed. The second point concerns an understanding of documents as social practices (writing-recording-circulation) of power operations that mediate organizational and institutional relations. Conclusions: as a conclusion, we propose documentary ethnography as a research method that makes it possible, through with-the-grain and against-the-grain readings, to understand how documents transform social phenomena into administrative data that underpin legal categories and organizational public narratives.

Abstract in English:

ABSTRACT Research on racial diversity in organizations stands at a critical juncture. While the ‘business case for diversity’ has been supported empirically over decades, the field now faces significant headwinds. Political and institutional pressures, particularly in the Global North, are challenging the legitimacy of Diversity, Equity and Inclusion (DEI) initiatives, creating a complex environment for scholars and practitioners alike. To navigate these tensions and explore the field’s horizons, we sat down with Orlando C. Richard, a leading business management scholar at the University of Massachusetts Amherst. Professor Richard is arguably one of the most influential scholars worldwide in the study of racial diversity dynamics within business institutions. In this interview, we sought to understand the historical foundations of his work and his perspective on the field’s future. He offers provocative insights into how the current U.S. context regarding DEI challenges creates opportunities that scholars at more progressive universities and researchers from the Global South, particularly in Brazil, can leverage. To this audience, his message offers an opportunity to lead discussions by grounding research in local realities and expanding the boundaries of theoretical frameworks. Furthermore, he outlines a compelling research agenda focused on intersectionality, mega-threats, and racial diversity effects on non-financial metrics.

Abstract in English:

ABSTRACT The growing expansion of empirical methods, increasing pressures for academic productivity, and the intensive use of artificial intelligence tools have redefined the role of theory in management research. Although scientific output continues to display theoretical frameworks, deep conceptual engagement has been progressively replaced by superficial uses of theory as rhetorical ornamentation. This essay problematizes this transformation, arguing that theory risks losing its structuring function when it is mobilized merely to comply with editorial norms, while empirical findings accumulate disconnected from conceptual reflection. We revisit critiques that denounce this distancing and show how the popularization of AI systems, by facilitating textual recombination, may reinforce minimalist practices of theoretical legitimation. We contrast this scenario with scientific traditions that allow the publication of empirical findings prior to the formulation of comprehensive theories and discuss why such openness remains limited in management studies. We propose that thinking outside the box entails recognizing the legitimacy of studies not yet theoretically anchored, encouraging more robust conceptual syntheses, and fostering a scientific culture that values both reflection and discovery.