Editorial

ID: 41090

Authors: Herbert Kimura.

Source: Revista de Administração Contemporânea, v. 20, n. 3, p. 1-3, May-June, 2016. 3 page(s).

Document type: Editorial (Portuguese)

Mozart, Rock and Creativity Activation

ID: 41091

Authors: Guilherme Macedo de Souza Tieppo, Germano Glufke Reis, Djair Picchiai.

Source: Revista de Administração Contemporânea, v. 20, n. 3, p. 261-282, May-June, 2016. 22 page(s).

Keyword: cognitive stimulation , creativity , divergent thinking , Mozart , music

Document type: Article (Portuguese) Show Abstract

Creativity and divergent thinking are cognitive processes involved in generation of new ideas and solutions that can contribute to innovation in organizations. Studies about creativity’s antecedent have mostly focused on individual’ characteristics, teams and organizational setting conditions; less attention has been given to cognitive stimulation. Along these lines, the present study investigates the effect of cognitive stimulation through music on divergent thinking. It is based on studies related to the Mozart effect that led to the proposition that exposure to music can lead to better performance in the short term, in specific cognitive abilities. An experiment with 133 students from business schools and international relations, divided into different groups was held: two were exposed to musical stimulation with different styles (rock and Mozart) and another had not cognitive stimulation before performing creative tasks. Divergent thinking was assessed by a subjective approach (top two scoring method). It was observed, using the variance analysis is (ANOVA), the groups exposed to music had higher levels of divergent thinking, compared to the control group. Implications and limitations of the study are discussed.

The Multiple Functions of Budgeting

ID: 41092

Authors: Daniel Magalhães Mucci, Fábio Frezatti, Mamadou Dieng.

Source: Revista de Administração Contemporânea, v. 20, n. 3, p. 283-304, May-June, 2016. 22 page(s).

Keyword: budgeting functions , corporate budgeting , usefulness perceptions

Document type: Article (Portuguese) Show Abstract

The budget is one of the most important management artifacts and is used for different purposes. Studies have ignored that this artifact can be used for multiple functions and be perceived differently by executives within the same organization. This article discusses the idea of multiple purposes for corporate budgeting and investigates its association with the perceptions of usefulness and relevance. One single entity survey was carried out in an organization of the Brazilian Electric Utilities Industry from a questionnaire sent to executives from different areas covering a sample of 75 managers. The study reveals that the importance of the budget for both planning and dialog functions is associated to managers’ perceptions of budgeting usefulness and relevance. Specifically, we have found that the dialog functions (ex post) are greater associated to the perceptions of usefulness for management and relevance for decision-making, than planning functions (ex ante). As a consequence, are obtained evidence that the corporate budgeting should not be seen as a static planning artifact, and concerns about, motivation, communication, some of the dialog functions should be considered as fundamental for the artifact to be explored with greater intensity in the organizational environment.

Teaching Entrepreneurship Using Effectuation Theory

ID: 41093

Authors: Marcus Alexandre Yshikawa Salusse, Tales Andreassi.

Source: Revista de Administração Contemporânea, v. 20, n. 3, p. 305-327, May-June, 2016. 23 page(s).

Keyword: effectuation theory , entrepreneurship , entrepreneurship teaching , international , multiple case study

Document type: Article (Portuguese) Show Abstract

Due to the low consolidation of entrepreneurship teaching methodologies supported by consistent theoretical foundations, the objective of this research is to understand how professors teach entrepreneurship using effectuation theory. The research uses the multiple case study methodology – five teaching experiences in four different countries – in order to understand the context and the structure of the courses, the methodologies applied and the perception of professors regarding the teaching-learning experiences. As main results, it emphasizes the practice of the dynamic model of effectuation as the integrating element in all cases, the identification of emerging teaching methodologies and the categorization of teaching methodologies according to the dimensions and behavior associated with the theory. In addition, the study establishes initial relationships between effectuation and entrepreneurial intention and the need for the field to consider the individual´s personal history, such as culture and formal education, to be tested in future research.

Consumption Trajectories: Elderly Consumers of Bank Services

ID: 41094

Authors: Marlon Dalmoro, Kasiana Vittorazzi.

Source: Revista de Administração Contemporânea, v. 20, n. 3, p. 328-346, May-June, 2016. 19 page(s).

Keyword: bank , consumer , elderly , subject

Document type: Article (Portuguese) Show Abstract

The growth of the population over 60 years old and increasing life expectancy have increased elderly individuals participation in the consumer market. This phenomenon has been especially evident in the Brazilian bank services market, since retirees need to have a bank account in order to receive their retirement income. However, how these consumers exercise agency in their bank services consumption practices varies, involving both a position as consumer and a construction as elderly subjects. This research aims to analyze the construction of the subjectconsumer of banking services by the elderly. An empirical study was conducted through interviews with ten consumers in Progresso – RS – Brazil. Results show that perception of agency power in banking services consumption by the elderly is a phenomenon influenced by individual life trajectory and the ability to deal with the subjectivation process. Consumers’ need to deal with others (both people and technology) emerges as an inhibitor to the desire to self-construct as a subject-consumer of banking services. Finally, we theorize that consumer agency perception is built in accordance with individual life trajectories as consumers and social subjects.

The Impact of Social Interaction on Consumer’s Hedonic Adaptation

ID: 41095

Authors: Gabriela de Souza Neves, Vinícius Andrade Brei.

Source: Revista de Administração Contemporânea, v. 20, n. 3, p. 347-367, May-June, 2016. 21 page(s).

Keyword: adaptation forecast , experimental design , friends , hedonic adaptation , social interaction

Document type: Article (Portuguese) Show Abstract

This article analyzes if social interaction during shopping and consumption situations influences the level of pleasure a person both anticipates during and actually feels after shopping. Specifically, the paper analyzes the effect of consumer socialization on the hedonic adaptation process and in the actual subsequent hedonic adaptation. Three independent and complementary experiments (one divided in two parts) were carried out in an online environment (Mechanical Turk) and in a laboratory. The results confirmed the hypotheses that the hedonic adaptation forecast is weaker in consumption situations when there is social interaction, when compared to those without social interaction. Consumer socialization also effects actual hedonic adaptation, confirming the hypothesis that adaptation is weaker when there is social interaction. Overall, this research shows that, consumers forecast and actually feel stronger pleasure when there is social interaction, as compared to when there is no social contact in consumption situations. This research extends consumer behavior theory associated with hedonic adaptation, bringing new insights to companies and consumers by showing a practical way of reducing hedonic adaptation in consumption situations: social interaction.

International Financial Reporting Standards and Earnings Management in Latin America

ID: 41096

Authors: Alex Augusto Timm Rathke, Verônica de Fátima Santana, Isabel Maria Estima Costa Lourenço, Flávia Zóboli Dalmácio.

Source: Revista de Administração Contemporânea, v. 20, n. 3, p. 368-388, May-June, 2016. 21 page(s).

Keyword: earnings management , IFRS , Latin America

Document type: Article (English) Show Abstract

This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under construction, and few studies focus on this issue, especially with respect to Latin America, despite its relevant role in the global economy. This paper fills this gap in the literature as it analyzes the level of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile), when compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia), and with the main Continental European economies (France and Germany). The results show that Latin American firms present a higher level of earnings management than Continental European and Anglo-Saxon firms, and this opportunistic behavior remains significant when only global players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting standards (IFRS) and strong reporting incentives, countries’ specific characteristics still play an important role in the way IFRS is implemented in each country.