The digital transformation forinnovative business models in thefinancial industry: the perspective ofengaging strategic stakeholders

ID: 79466

Authors: Carlos Eduardo de Morais, Simone Sehnem.

Source: REGE - Revista de Gestão, v. 32, n. 1, p. 0-0, January-March, 2025. 1 page(s).

Keyword: Digital , Digital startups , Digital transformation , Innovative business model , Stakeholders

Document type: Article (English) Show Abstract

Purpose To analyze the role of technologies in digital transformation (DT) and innovative business models (IBMs) in the financial industry (FI) from the perspective of strategic stakeholders. Design/methodology/approach A systematic literature review (SLR) was conducted with articles written between 2008 and 2023, utilizing Scopus, Web of Science, ScienceDirect and Wiley databases. Findings The adoption of innovative technologies, digital platforms and automation was identified as the key outcome. The connection between stakeholder involvement and technologies in DT is emphasized. A theoretical framework integrating DT into organizational objectives is proposed. Research limitations/implications The study presents limitations in the selection of databases and suggests a deeper exploration of stakeholder involvement. Originality/value This systematization resulted in the framework presented in figure 6, comprising strategic elements that can be used as a managerial tool by managers seeking to internalize the principles of DT.

Count on me! Accounting consultancy for small businesses

ID: 79465

Authors: Cíntia do Nascimento Silva, Silvia Pereira de Castro Casa Nova.

Source: REGE - Revista de Gestão, v. 32, n. 1, p. 0-0, January-March, 2025. 1 page(s).

Keyword: Accounting consultancy , Grounded theory , Micro and small business accountin , Small businesses

Document type: Article (English) Show Abstract

Purpose To characterize the consulting services provided by accountants to owner-managers of small businesses (OMSBs) in Brazil, addressing a significant gap in existing research. Design/methodology/approach A qualitative approach was employed, conducting 23 semi-structured interviews with OMSBs and specialists, analyzed using grounded theory techniques from an interpretivist perspective. Findings The study identifies three categories of accounting consultancy: tools, advisory and training. Accountant-consultants act as integrators, bridging diverse knowledge domains for less professionally managed businesses and connecting various resources or advisory professionals for more structured ones. Preparation in multiple areas, especially management, is considered crucial, alongside fostering trust and using clear, simple language. Collective consultancy and specialization in specific segments are suggested as mechanisms to ensure the economic viability of providing these services. Research limitations/implications The study provides insights into the nature of accounting consultancy for small businesses in Brazil but may not capture the full spectrum of practices across different regions or industries. Future research could explore these variations for a more comprehensive understanding. Originality/value This study addresses a significant gap in the literature by providing a detailed understanding of the consulting services offered by accountants to small businesses in Brazil, offering practical insights for both professionals and policymakers aiming to support this vital sector of the economy.

Entrepreneurial intention: the role ofpsychological factors and cognitiveprocess in entrepreneurship

ID: 79464

Authors: Md. Mamun Mia, Mohammad Abdur Rahman, Sayed Farrukh Ahmed, Mohammed Masum Iqba, Md. Sabur Khan.

Source: REGE - Revista de Gestão, v. 32, n. 1, p. 0-0, January-March, 2025. 1 page(s).

Keyword: Cognitive processes , Decision-making , Motivation , Problem-solving , Risk propensity , Self-efficacy

Document type: Article (English) Show Abstract

Purpose–Thisstudypioneersexaminingthe relationshipsbetweenpsychologicalfactors,cognitiveprocessesandentrepreneurialmindsetto enhancean understandingof the underlyingmechanismscontributingtosuccessfulentrepreneurship.Design/methodology/approach–Amossoftwareapplieda quantitativeapproachto analyzethe fit indicesforthe hypothesizedmodel,whileSPSSconducteddescriptiveand factoranalysis.Eventually, the primarysurveytechniquewas performedwithquantitativeresearch,collecting413 numericaldatathrougha structured,closed-endedLikertscalequestionnairedeliveredto the targetrespondents.Findings–Resultshaveshownthatdataanalysisverifiesthe positiverelationshipsbetweenpsychologicalfactorsand the entrepreneurialmindset(hypothesisH1) and cognitiveprocessesand the entrepreneurialmindset(hypothesisH2).Thesefindingscontributeto understandingthe mechanismsunderpinningthe entrepreneurialmindsetand haveimplicationsfor entrepreneurshipdevelopmentand supportinitiatives.The studyfindingsalsounderscorethe importanceof understandingthe covariancebetweenpsychologyand cognitionin the contextofthe entrepreneurialmindset– a complexand engagingaspectof the researchthat is crucialfor a comprehensiveunderstandingof entrepreneurship.Researchlimitations/implications–It is importantto notethatthe measuringtoolsusedto evaluatethesecharacteristicsmayhaveissueswithcommontechniquebiases,self-reportbiasesor limitationsin fullyreflectingtheircomplexity. Awarenessof thesepotentialchallengesis crucialfor futureresearchin this area.Originality/value–Thisstudy’s findingshavesignificantpracticalimplicationsfor entrepreneurshiptraining,educationand policy-makinginitiatives.Theirpracticalitywill equipthe readerwiththe necessaryknowledgetosucceedin entrepreneurship.

Understanding software solutions in the routines of administrative employees of an oil company

ID: 79463

Authors: Sandra Regina da Rocha-Pinto, Eduardo Starling do Rego Monteiro, Erick Cardoso da Silva Figueira.

Source: REGE - Revista de Gestão, v. 32, n. 1, p. 0-0, January-March, 2025. 1 page(s).

Keyword: Digital transformation , Organizational routines , Technological artifacts

Document type: Article (English) Show Abstract

Purpose–Thisstudyaimedto understandhowadministrativeemployeesofanoilcompanyperceivetheroleofsoftwaresolutionsintheirroutines.Design/methodology/approach–Startingfromaninterpretiveperspective,weusedthephenomenographicmethodto analyzesoftwaresolutionsbasedonusers’experience,bymeansof 20interviewscarriedoutbetweenNovember2020andMay2021.Findings–Intervieweesrankedthefunctionofsoftwaresolutionsintheirroutinesinthreecategories:(1)informationrepository;(2)orchestrationmechanismand(3)guidelinesforaction.Fourexplanatorydimensionswereidentified:(1)artifactperformance;(2)configurationbetweenactors;(3)degreeofautomationand(4)accountabilityaspects.Researchlimitations/implications–Theresultsexpandknowledgeontheroleofsoftwaresolutionsinorganizations.Asplayersconsidersoftwareessentialtotheirroutines,humanagencyinactionstendstodecrease.Furthermore,theincorporationofdigitalelementsinroutinesvaries,basedonhowactorsperceivetheirintegration,fromexternaltoolstodominantelementsthatshapeactions.Practicalimplications–Respectingtheautonomyoftheactorsinvolvedinautomatedroutines;ideally,automatingroutinestepsthataddvaluetotheprocess.Originality/value–Thestudyexploresthefunctionof softwaresolutionsin organizationalroutinesthroughthephenomenographicapproach,presentingdifferentconceptsofthatevent.

ThinkBox: When gamification meetsartificial intelligence: rethinkinglearning experiences

ID: 79462

Authors: Vanessa Itacaramby Pardim, Adriana Backx Noronha Viana, Pedro Teixeira Isaias.

Source: REGE - Revista de Gestão, v. 32, n. 1, p. 0-0, January-March, 2025. 1 page(s).

Document type: Article (English)

Pressures and dilemmas in scientific publishing in management: building rigor, relevance, and global impact

ID: 79461

Authors: Luis Hernan Contreras Pinochet, Paula Sarita Bigio Schnaider, João Vinícius França Carvalho.

Source: REGE - Revista de Gestão, v. 32, n. 1, p. 0-0, January-March, 2025. 1 page(s).

Document type: Editorial (English)