Editorial V. 16, N. 3, 2019

ID: 55096

Authors: Ivan Lapuente Garrido, Roberto Frota Decourt.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 16, n. 3, p. 363-363, July-September, 2019. 1 page(s).

Document type: Editorial (Portuguese)

Analysis of Operational Risk Disclosure Level: A Study in Commercial Banks Based on Brazilian Regulations

ID: 55331

Authors: André Nogueira de Miranda, Carlos André de Melo Alves.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 16, n. 3, p. 364-364, July-September, 2019. 1 page(s).

Keyword: Banks , Disclosure , Operational Risk

Document type: Article (Portuguese) Show Abstract

This study seeks to analyze the level of disclosure of operational risk in commercial banks, based on Brazilian regulations. It is a descriptive research, with a qualitative and quantitative approach. The sample included 30 banks selected from the 'Dados Selecionados de Entidades Supervisionadas – IF.data' report released by the Central Bank of Brazil for the base date of December 2015. Semiannual data were collected in the risk reports provided by the sample banks, from July 2014 to December 2015. Data were analyzed using content analysis, considering 20 subcategories distributed in 4 categories based on regulation of the National Monetary Council and the Central Bank of Brazil. Descriptive and inferential statistics were used for data analysis. The results indicated significant differences between the percentage of subcategories present in each of the categories. Additionally, there were differences between the percentage of subcategories present when grouped by category. In the second half of 2014, 58.50% 59.50% and 60.00% of the total subcategories analyzed were disclosed in the first and second semester of 2015, respectively. The study contributes to stakeholder reflections on strategies for disclosure of operational risk adopted by banks in Brazil.

IFRS Adoption and Company Conservatism in Colombia and Brazil

ID: 55332

Authors: Marta Cristina Pelucio-Grecco, Cecília Moraes Santostaso Geron, Hugo Arles Macias-Cardona.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 16, n. 3, p. 388-410, July-September, 2019. 23 page(s).

Keyword: Brazil , Colombia , conservatism index , IFRS , theory of cultural influence

Document type: Article (English) Show Abstract

We analysed changes in the levels of conservatism in Colombia and Brazil after International Financial Reporting Standards (IFRS) adoption, in accordance with the theory of cultural influence in accounting (Gray, 1988). We found that IFRS adoption resulted in decreased conservatism of accounting practices in Brazil; however, it resulted in increased conservatism in Colombia. We found uniformity in conservatism among economic sectors in Brazil. In Brazil and Colombia, the industrial, investment, commercial, and financial sectors showed a decrease in conservatism, as expected. The service and public sectors showed an important increase in conservatism in Colombia, however.

What Leads to Knowledge Donation in Free Software Communities?

ID: 55333

Authors: Andrea Raymundo Balle, Mírian Oliveira, Felipe Nodari.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 16, n. 3, p. 411-431, July-September, 2019. 21 page(s).

Keyword: Free software community , Knowledge sharing , Motivations , Social exchange theory

Document type: Article (English) Show Abstract

The aim of this research is to study motivations that drive knowledge sharing in free software communities as explained by Social Exchange Theory. A survey method was adopted in which a questionnaire was administrated during a free software event, answered by members of free software communities. Structural Equation Modelling was used in the data analysis. From a social exchange view, trust, feedback, altruism, status, self-efficacy and reciprocity motivate knowledge sharing in free software communities and some have an indirect influence on knowledge collection and knowledge donation processes. Altruism is the only motivation that directly influences knowledge sharing. Reciprocity is directly linked to knowledge collection and selfefficacy and status are directly linked to knowledge donation. Status is directly and negatively related to knowledge donation. Influence of knowledge collection on knowledge donation was supported. The main contribution is showing the existence of relationships between motivations driving knowledge sharing in free software communities as explained by Social Exchange Theory, instead of investigating a direct relationship between each motivation and knowledge sharing. The findings of this research are useful for leaders of communities who can use them to leverage knowledge sharing.

Test and Validation of Data Collection Strategies Used in Applied Social Sciences: A Marketing Study

ID: 55334

Authors: Evandro Luiz Lopes, Eliane Herrero, Luis Hernan Contreras Pinochet, Otávio Bandeira De Lamônica Freire.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 16, n. 3, p. 432-463, July-September, 2019. 32 page(s).

Keyword: Data collection strategy , Structural equation modeling , Type of samples

Document type: Article (Portuguese) Show Abstract

The adequacy of samples used in empirical research is a frequent theme in the discussion sections of scientific articles. Several questions about the use of online (versus offline) data collection tools, the use of rewards for respondents completing a questionnaire, the obligation to respond to all items of a survey, the use of non-response options, and the adequacy of samples made up of university students (versus nonstudents), for example, are issues that have long been debated but have not yet been adequately answered. In order to identify the influence of data collection strategies (online versus offline), the use of different samples (students versus non-students) and different strategies for formulating questionnaires / data collection instruments, we conducted four studies, using 10 surveys, in which responses were obtained from 3,280 participants. Through structural equation modeling, which analyzed the independent variables of the Retail Service Quality scale and three dependent variables (satisfaction, word-of-mouth and repurchase intention), we identified the adequacy of the use of samples composed by university students, the great similarity in the results obtained by collections online (versus offline), and the similarity in response rate and dropout rate of several strategies for data collection instruments. In the end, we present study limitations and recommendations for researchers.

With your Actions I Discover Who you are: Profiles of Sustainable Organizations

ID: 55335

Authors: Ana Clarissa Matte Zanardo dos Santos, Maira Petrini, Ricardo de Oliveira Lupion, Eduardo Luís Hepper.

Source: BASE - Revista de Administração e Contabilidade da UNISINOS, v. 16, n. 3, p. 464-487, July-September, 2019. 24 page(s).

Keyword: Company profile , Motivators of sustainability , Q Methodology

Document type: Article (Portuguese) Show Abstract

The motivators for corporate sustainability have been well studied and research has sought to identify, mainly, its origin, whether internal or external. A limited number of researches have considered a broader approach, accepting that such motivators interact with one another, not occurring in isolation. Considering such interdependencies, this article sought to identify the corporate sustainability profiles in relation to the motivators directed to the sustainability strategies. For this, we used the Q methodology, a mixed approach used to study social phenomena in which there is much debate. Five large organizations that developed sustainability initiatives participated in the research. In the first phase, qualitative, there were seven interviewees. Twenty-four respondents participated in the quantitative phase, but we validated thirteen. The results point to four profiles among organizations: (1) I am responsible and I want them to know, (2) I care about my image, (3) I am looking for competitive advantage and (4) I simply believe, each composed of different motivators. In addition to considering the interdependence between them, the results can contribute to the performance of organizations that seek partnerships to develop activities of social responsibility, aligning the projects according to the profiles of each organization.