BASE - Revista de Administração e Contabilidade da Unisinos

The Effect of Budgetary Styles on Organizational Performance Mediated by the Use of Managerial Information

2025-10-13T13:20:22-03:00

The objective of this study is to analyze the effect of diagnostic and interactive budget use on the organizational performance of port companies in the South and Southeast regions of Brazil, mediated by the use of managerial information. This study adopts a quantitative and descriptive approach, based on a survey conducted through a questionnaire, with a sample of 88 valid responses from managerial professionals. The results indicate that the interactive use of the budget has a positive and significant influence on organizational performance. Additionally, both diagnostic and interactive budget use also positively affect the use of managerial information, and the utilization of this information has a positive impact on organizational performance. It was observed that the use of managerial information mediates the relationship between diagnostic budget use and organizational performance. The results suggest that the sampled port companies adopt a more collaborative and interactive approach in managing their resources. These conclusions can serve as guidance for companies in seeking better managerial practices to address market challenges and gain a competitive advantage.

Circular Practices Adoption Index

2025-07-09T19:05:52-03:00

O estudo propõe o desenvolvimento de um Índice de Adoção de Práticas Circulares para uso em organizações industriais. A metodologia da pesquisa é exploratória e quantitativa, com levantamento aplicado a 102 organizações industriais do Brasil, resultando no desenvolvimento do IAPC, validado pelo coeficiente alfa de Cronbach e análise fatorial confirmatória, atestando a qualidade do modelo estrutural. Os principais achados indicam que os maiores avanços nas práticas circulares estão nos construtos de gestão de materiais e resíduos. No entanto, o baixo relacionamento entre as empresas e seus fornecedores foi perceptível quando se avalia a perspectiva de construto de sistemas das práticas circulares, onde 61% dos entrevistados afirmaram que não realizam essa interação ou apenas a realizam de forma incipiente. As organizações de médio e grande porte têm práticas circulares maiores em comparação com as micro e pequenas empresas. O IAPC é abrangente e pode ser adotado para analisar empresas industriais de diferentes portes e setores, uma vez que propõe os construtos básicos da EC para analisar as práticas de circularidade das organizações industriais. Conclui-se que este estudo gera novas perspectivas para a literatura, tendo como principal aporte teórico fornecer insights sobre a adoção de práticas circulares, destacando as disparidades e desafios enfrentados pelas micro e pequenas empresas. Ajudar a ampliar o conhecimento sobre a implementação da EC e identificar áreas que requerem maior atenção e apoio na transição para um modelo de negócio mais sustentável.

Comprehensive Analysis of Scientific Production on Absorptive Capacity from 2015 to 2022

2025-05-16T17:55:24-03:00

The objective of this research is to carry out a systematic analysis of studies on the absorptive capacity (AC) in recent years, in order to identify contemporary research trends and possible existing gaps, considering the scope and multifaceted characteristics of this area of knowledge. The main contribution of this article is based on the contemporary understanding of the applicability and complexity related to CA, by identifying the permanent evolution and reifications involved in this context, culminating in emerging revelations on this topic. Based on a systematic review of literature, following the procedures suggested by Tranfield et al. (2003), 220 scientific works were selected with the term “absorptive capacity” in the title of the articles, which served as a basis for the extraction and analysis of the main research published between 2015 and 2022. The article identified relevant studies, themes, sectors, environments and methodologies most used in recent research, in addition to the countries and journals that stood out in studies on AC in the last eight years. Furthermore, the results revealed gaps, methodological and sectoral opportunities, as well as emerging geographic regions that have stood out in studies on AC, contributing to the understanding of the trends and directions of the most current research on this topic.

Cosplayers’ Bounty: an ethical path that guide consumers’ subjective forms

2024-12-10T20:47:13-03:00

Cosplay is a marketing phenomenon that allows consumers to create themselves through the desire to intensify their consumer relationships. Therefore, the present study aims to understand how market relations arrange the subjectivity of cosplayers. To do so, the Ethnographic Foucauldian Genealogy (EFG) was adopt combining multiple approaches to virtual ethnography – i.e., netnography, virtual ethnomethodology, autoethnography, online ethnographic interviews – to collect the data and Foucault's genealogical perspective to analyze them. Three subjectivities were identified among cosplayers: Businessmen, Ambassadors, and Models. Each of these subject-forms presents the cosplayers' ongoing effort to follow a Bounty ethic that suits their own desires. Bounty ethics reveals how an arrangement of desirable productions, when subjects know and manifest themselves through desires that are inherent to market logic. Thus, the subjectivities associated with cosplay reflect the existence of a neoliberal ethics, where economic and cultural relations are superimposed on values that guide contemporary subjectivities. Such results findings indicate how cultural and collaborative phenomena, such as cosplay, also manifest a neoliberal ethic. Additionally, the interpretation of the results attests to the possibility of cultural consumer research studies combining concepts from epistemologically close theorists – i.e., Foucault, and Deleuze and Guattari.

MONITORING OF REAL ESTATE BUBBLES IN BRAZIL (2008–2023)

2025-09-28T19:56:30-03:00

Este artigo investiga a ocorrência de bolhas imobiliárias no Brasil entre 2008 e 2023, com o objetivo de desenvolver uma métrica de alerta precoce com aplicação prática na gestão de riscos e estratégias no mercado imobiliário. Utiliza-se a técnica de forward searching combinada ao modelo ARIMA para estimar o coeficiente autorregressivo delta (δ), cuja superação do valor unitário indica comportamentos explosivos nos preços dos imóveis. A análise é conduzida com base em séries deflacionadas do Índice FipeZAP, abrangendo oito capitais brasileiras e a série nacional agregada. Os resultados evidenciam fases de exuberância de preços em São Paulo, Rio de Janeiro, Belo Horizonte, Salvador e Curitiba, enquanto Brasília, Porto Alegre e Fortaleza não apresentaram indícios estatísticos de bolha no período analisado. O coeficiente delta (δ) mostrou-se um indicador robusto e operacionalizável, com potencial de ser incorporado a sistemas de inteligência de mercado para suportar decisões de precificação, expansão territorial, alocação de capital e gestão de bancos de terrenos. Ao oferecer uma abordagem quantitativa replicável, ancorada em dados reais e atualizáveis, este estudo contribui para a literatura que estuda mercado imobiliário, em especial comportamentos de preços dos imóveis ao propor uma ferramenta prática para o monitoramento de ativos imobiliários em contextos de alta volatilidade e incerteza.

Impact of the Russia-Ukraine War on Market Efficiency of Cryptocurrencies and G-20 Countries:

2024-01-08T17:12:21-03:00

The purpose of this research is to analyze the efficiency behavior of emerging, developed and cryptocurrency markets before and after the invasion of Ukraine. In methodological terms, a study was made of the multifractal properties and entropy of the series of returns in a 5-minute frequency from 02/14/2022 to 03/31/2022 of market indices of the G-20 countries and the 10 largest cryptocurrencies by market capitalization. It was possible to verify an increase in the degree of randomness of the series analyzed after the Russian invasion, meeting what was expected of an efficient market. However, none of the markets behaved completely at random, and the existence of positive long-term correlations in returns was identified, which became more expressive in developed countries. The cluster analysis, which revealed that after the invasion, the behavior of the markets became more homogeneous, indicating that geopolitical uncertainties have the ability to make the behavior of the markets converge in the short term. Therefore, investors should bear in mind the need to readjust their predictive models to suit new market behavior, as well as to reduce abnormal profitability expectations, given the greater degree of randomness in the markets.

What drives emerging market firms' performance? The role of macroeconomic environment, industry, and slack.

2025-07-17T15:47:48-03:00

The purpose of this research is to describe the influences of macroeconomic context, competitive environment, and firm’s slack of resources on the performance of BRICS' firms, operating between 2006 and 2016. The model was estimated by four levels multilevel modelling, and results indicate that firms’ slack of resources does influence firms’ performance over time, and that the effects of macroeconomic context, as measured by means of gross domestic product and market reference interest rate, surplus the effects exerted by industry, as measured by dynamism, concentration, and munificence. This article brings to light the discussion about the roles played by macroeconomics, industry and firm factors that simultaneously influence firm’s performance across time. Our contribution to the advance in the field of research resides on the exploration of the proposed relationships in the context of emerging markets, before, during and after the 2008 global financial crisis. The main contribution of the research is to bring a new point of view about the factors that influence performance variance, when considering time, firm, competitive environment, and macroeconomic context in the same multilevel model.

Governança de Redes em Situações de Crises – Caso da Covid-19 em Manaus

2025-04-23T18:12:55-03:00

With the advancement of global crises triggered by natural disasters, or those caused by human hands, it is necessary to understand how the State, organizations, individuals and society develop responses to mitigate their effects. Considering the network approach, the objective was to understand the responses in the network format, in the cases investigated regarding the Covid-19 crisis in the city of Manaus. Using the concepts of networks, collective action, tragedy of the commons and collaborative governance, the guiding statement was created that temporary networks to combat crises are characterized by quick decisions, based on expertise and adaptive governance. The work is justified by the rarity of empirical evidence on the organization of networks and the role of governance in situations of major crises. This article presents data from nine networks investigated by the authors, constituting an important benefit due to the quantity and quality of data, collected using monitoring and interview techniques. The results confirmed the guiding statement of the specificity of the structure and operation of networks in crisis situations. Regarding literature, some differences emerged. For example, trust and previous experiences were not necessary for the birth and development of the network. In the end, it was concluded that crisis combat networks are ad hoc, self-organized, and are characterized by rapid mobilization and demobilization. Governance is informal, with an absence of contractual instruments and massive collaboration. The article has the theoretical benefit of organizing and proposing a set of variables that were decisive in the formation of nine networks in a Covid-19 crisis situation, in the city of Manaus.