BASE - Revista de Administração e Contabilidade da Unisinos

SIM, UMA IMAGEM VALE MAIS QUE MIL PALAVRAS: A COMUNICAÇÃO CROSS-MEDIA PERSUASIVA PARA ADOLESCENTES

Ana Cristina Munaro, Eliane Cristine Francisco Maffezzolli — Wed, 06 Aug 2025 00:00:00 -0300

Em contexto de grande exposição à conteúdos publicitários em uma variedade crescente de mídias que os consumidores usam hoje, é difícil determinar qual estilo de conteúdo efetivamente atrairá a atenção dos consumidores. Nesse cenário, o estudo investiga qual estrutura persuasiva, sendo argumentativa, narrativa e/ou visual, gera respostas atitudinais mais positivas no público adolescente, por meio de comunicação cross-media. O estudo empírico testou 4 hipóteses em 3 experimentos de design between-subjects. Os experimentos 1 e 2 demonstraram que as respostas atitudinais não foram significativas para os estilos persuasivos argumentativo e narrativo na comunicação de produto de baixo envolvimento. O experimento 3 comprova a efetividade da persuasão visual em modelo mediado pelo envolvimento ao meio/mensagem, sinalizando vantagem sobre a estrutura persuasiva argumentativa e narrativa. O estudo relata o processo experimental adotado, com intuito de esclarecer como estudos hipotético-dedutivos visam falsear as hipóteses. Gerencialmente, a pesquisa contribui para as definições de estratégias comunicacionais cross-media destinada à adolescentes.

Uncovering the Knowledge Networks in Innovation Research:

Tainá Alves Townsend, Cristiane Drebes Pedron, Marcos Rogério Mazieri — Wed, 06 Aug 2025 00:00:00 -0300

Over the years, research on knowledge and innovation networks has been conducted in various directions and from various perspectives. With the volume of published studies, especially in the last decade, the challenges of understanding the field as a whole have increased. The aim of this study was to identify research topics on knowledge and innovation networks using topic modeling. We derived 50 research topics by applying the Latent Dirichlet Allocation (LDA) model, which is the most popular topic modeling algorithm in scientific studies. Our sample consisted of the abstracts of 6,746 articles on networks, knowledge, and innovation, extracted from Scopus and Web of Science, and published from 1985 to 2021. From these data, we explored topic trends over the years, identifying 21 hot topics, 21 cold topics, and 8 steady topics that could help drive future studies on knowledge and innovation networks.

The Orchestration Dynamics for Creating Urban Innovation Ecosystems

Wed, 06 Aug 2025 00:00:00 -0300

Many cities around the world have sought to become "cities of the future", betting on projects to create urban innovation ecosystems. Most of these projects bet on the orchestration of resources and actors, to transform the local urban reality. The aim of this study is to analyze how orchestration dynamics occur for the creation of urban innovation ecosystems. Therefore we used a procedural approach to study an emblematic case in Latin America, the Pacto Alegre. It is a project developed in the south of Brazil, where from the orchestration of local actors, it was possible to give life to an ecosystem dynamic in the city of Porto Alegre. Our study showed that the first dimension of orchestration that must be in action in projects to create ecosystems is the dimension of Agenda Setting, followed by Knowledge Mobility Management. The dimension of Coordination appears as a way to boost innovation and finally, appears the dimension of Management of the Appropriability of innovation, which is related to the generation of value from the materialization of the previous dimensions. Furthermore, we demonstrate that the role of the quadruple helix actors’ changes over time and according to the mobilized orchestration dimension. Universities and public entities have been shown to have a prominent role in orchestration when the agenda definition and mobilization dimensions occur. This article contributes to the literature on innovation ecosystems, demonstrating how the orchestration dynamics to create an urban innovation ecosystem happen and, for the orchestration literature, reveals the existence of a hierarchy of dimensions over time. For future studies, we suggest analyzing the orchestration dynamics in mature ecosystems, which thus have more than one cycle.

GESTÃO DE RESÍDUOS SÓLIDOS URBANOS: UMA ANÁLISE A PARTIR DA TEORIA ATOR-REDE

Sabrina Callegaro, Edimara Mezzomo Luciano — Tue, 23 Dec 2025 00:00:00 -0300

Introdução: Em países do Sul Global, como é o caso do Brasil, desafios específicos como a baixa adesão da população à coleta seletiva, a participação limitada das indústrias no desenvolvimento de sistemas de logística reversa e a inadequação dos locais para triagem dos resíduos dificultam a implantação efetiva de sistemas de reciclagem nas áreas urbanas (MANNARINO; FERREIRA; GANDOLLA, 2016), afetando o atingimento dos objetivos de desenvolvimento sustentável (HELLBERG, 2023; RODIĆ; WILSON, 2017). Convencionalmente, os estudos sobre gestão de resíduos têm abordado um problema que deve ser resolvido, sem investigar as redes de relacionamento entre os diferentes atores e como agem em situações específicas (VENTURINI, 2008), sendo uma oportunidade compreender a natureza multidimensional da gestão de resíduos com a aplicação de uma lente teórica como é o caso da Teoria Ator-rede (RATH; SWAIN, 2022).

Objetivo: Destacando a complexidade e a natureza multifacetada da gestão de resíduos, reconhecendo-a como um campo de atividade regulado e influenciado por uma variedade de interesses e partes interessadas, este estudo tem como objetivo analisar as perspectivas de diferentes atores envolvidos na gestão de resíduos sólidos, incluindo as controvérsias que emergem nesse contexto.

Metodologia: Foi mobilizada a lente teórico-metodológica da Teoria Ator-Rede (TAR), como foco na Cartografia das Controvérsias. O campo da pesquisa foi a cidade de Porto Alegre (Brasil). Foram realizadas 27 entrevistas individuais com os atores (stakeholders) envolvidos na gestão de resíduos sólidos urbanos, além de notícias de jornais, leis e regulamentos e fóruns de debates.

Resultados: A pesquisa revela, a partir do potencial analítico da TAR, a diversidade de opiniões, demonstrando os desafios e as perspectivas quanto a gestão dos resíduos sólidos urbanos, destacando a urgência de estratégias eficazes e sustentáveis que sejam adaptadas às especificidades locais, reconhecendo o papel de cada stakeholder na transformação da gestão de resíduos em uma prática que beneficia não apenas o meio ambiente, mas também a sociedade como um todo. Ao explorar as várias facetas e controvérsias inerentes à gestão de resíduos, este estudo fornece insights para futuras políticas e iniciativas, visando um equilíbrio entre desenvolvimento econômico, proteção ambiental e inclusão social

Contribuições do estudo: Este artigo visa contribuir para o preenchimento das lacunas na pesquisa sobre gestão de resíduos e orientar futuros pesquisadores a adotar métodos relevantes e formas específicas de analisar dados para navegar pelos problemas relacionados a este tema. Teoricamente, o estudo avança ao descrever as questões sociais associadas aos resíduos decorrentes das condições dos catadores, as relações entre as diferentes partes interessadas, as desigualdades no sistema de gestão de resíduos por meio da compreensão das redes entre diferentes atores, tanto humanos quanto não humanos.

SWIMMING ON THE SURFACE OR DIVING DEEP

Wed, 06 Aug 2025 00:00:00 -0300

Prime is a piece of information accessed before that unconsciously affects decision-making. Priming aspects to consider in the decision-making process can affect product search behavior. Past research studied information-seeking online under different approaches. Among these approaches is the breadth-depth dilemma on human behavior. This research aims to investigate how the emphasis on aspects to be considered in the purchasing decision-making process affects the subsequent information search behavior. We investigated the search behavior using an adaptation of the process-tracing research from the web. A between-subjects experiment using a scenario-based task was designed to carry out the goal of this research. A video about important aspects to consider when choosing a product - a personal computer - was used as priming. The results show that priming was affecting the breadth but not the depth of the online search. Not primed subjects used a more depth strategy, while primed ones followed a mixed breadth-depth strategy. Primed subjects made breadth switches on the second level of the website's hierarchical structure, consistent with a high elaboration and non-compensatory decision-making strategy. We also identified that priming increases the effort on the information search behavior.

Effects of Resources on Competitive Advantage and Strategic Enrollment Management of Brazilian Private Colleges

Douglas Heinz, Nelson Hein — Tue, 23 Dec 2025 00:00:00 -0300

The study aims to evaluate the effect of allocated resources, mediated by competitive advantage, on the performance of strategic enrollment management at Brazilian private colleges. Strategic enrollment management comprises activities to attract and retain students. Through a survey in two secondary sources, the Higher Education Census (Censup) and the results of the Students' Performance National Exam (Enade), data from 771 private colleges in Brazil were collected. The relationships between resources and competitive advantage, competitive advantage and strategic enrollment management, as well as between resources and strategic enrollment management, were tested, in addition to the presence of a mediating effect of competitive advantage in the relationship between resources and strategic enrollment management. The results indicate that the resources allocated by private colleges have a positive and significant effect on both recruiting and retaining students, as well as obtaining competitive advantage. Competitive advantage also has a positive and significant effect on strategic enrollment management. The mediating effect of competitive advantage, predicted in theory, was observed only in the relationship between resources and student retention, not being present in the case of recruiting new students. The research proves the empirical applicability of the Resource-based View, expands the body of scientific knowledge on university administration, discussing the management of private colleges, and applies, in the Brazilian context, a comprehensive study on strategic enrollment management. It follows that private colleges have resources that are already exploited in obtaining competitive advantage and in Strategic Enrollment Management practices, but that there is still room for improvement, especially in the case of obtaining new students.

INFLUENCE OF THE PROJECT MANAGER'S LEADERSHIP STYLES ON THE WORK ENGAGEMENT MEDIATED BY SENSE OF BELONGING

Wed, 06 Aug 2025 00:00:00 -0300

This paper aimed to evaluate the influence of project managers' leadership styles on work engagement mediated by people's sense of belonging. The techniques of Confirmatory Factor Analysis and Structural Equation Modelling were adopted to test the measurement and structural models. Mediation models were tested using Maximum Likelihood estimation handling Bootstrap with 5,000 resamples. The software adopted was Jasp 0.17.12 version. The results show that sense of belonging mediates the relationship between leadership and work engagement of the project team. Transformational leadership is the leadership style that promotes greater engagement, and the sense of belonging has a strong influence on this relationship. Results show the negative effect of transactional leadership, which is more focused on tasks, and this type of leadership reduces work engagement. Situational leadership did not obtain adequate results, and the ambiguity of situational leadership generates noise to understanding the direct and mediated effect. The sense of belonging acting as a mediator suggests that while transformational leadership has a positive and direct effect to work engagement, transactional has a negative effect on engagement behavior. Furthermore, the sense of belonging is a variable that can be seen as offering a substantial explanatory path for work engagement in a project context. Situational leaders must have the skills to accept and translate the ambiguous role to conduct members.

Affordance and Strategizing: a Possible Relationship from the Perspective of Sociomateriality

Rosalia Aldraci Barbosa Lavarda, Kauane Melo de Lima Blanger, Felipe Kopp Leite — Mon, 09 Jun 2025 00:00:00 -0300

Interactions between humans and non-humans are permanent in organizational life, during the performance of a company's activities, and it is relevant for this study to approach the concept of affordance related to strategy as practice or strategizing. The intersection of these approaches is allied to the perspective of sociomateriality, a perspective that describes the inseparability between the social and the material. The goal of this study was to understand how affordance occurs in production strategizing, considering the perspective of sociomateriality. We adopted the qualitative methodology through the case study method. As data collection techniques we adopted direct observation, semi-structured interviews and documentary files. Data were analyzed using the pattern comparison technique, in order to identify converging elements between theory and practice, combined with analysis of the interviewees' narratives. As a result, we found significant relationships between affordance and strategizing, which stem from socio-material interactions. This study contributes with a practical approach to the influence that the interaction between human and non-human agents have when carrying out strategic practices, in which affordance situations occur, which can facilitate or inhibit certain practices (strategic or not) in the studied organization.

CORPORATE GOVERNANCE IN THIRD SECTOR ORGANIZATIONS: SYSTEMATIC LITERATURE REVIEW

Claudio Piontkewicz, Rosilene Marcon, Jeferson Lana — Wed, 06 Aug 2025 00:00:00 -0300

Esta pesquisa tem como objetivo apresentar o estado atual da produção científica sobre Governança Corporativa nas Organizações do Terceiro Setor (OTS) na área de administração. Por meio da revisão sistemática da literatura, buscamos as principais perspectivas e tendências dos estudos de governança nas OTS. As buscas foram efetuamos nos periódicos da Ebsco, Scopus, Springer, por atenderam aos critérios metodológicos e que obtiveram maior retorno de artigos. Na análise identificamos as principais perspectivas teóricas, os mecanismos de governança e os contextos empíricos das principais publicações. A partir dos pressupostos das diferentes perspectivas teóricas, fundamentamos na literatura que essas múltiplas diferenças, tendem a ser combinadas e comparadas para ‘entender’ a Governança nas OTS. Como contribuição podemos considerar a sistematização das teorias mais recorrentes e a identificação e dos mecanismos de governança nas OTS, que corroboram com os princípios e as boas práticas de gestão.

EFFECT OF TIME PRESSURE AND PROFESSIONAL SKEPTICISM ABOUT THE JUDGMENT AND DECISION-MAKING OF AUDITORS

Tue, 23 Dec 2025 00:00:00 -0300

The aim was to evaluate how the judgment and decision-making of auditors is affected by time pressure and professional skepticism, be it personality trait, mental state, or a combination of these elements. An experiment was carried out with 47 auditors at the beginning of their careers, in which the time pressure for completion of the work in the audited area and the skeptical state of the participants were manipulated. The skeptical trait was measured via the Hurtt scale and logistic regressions (univariate and ordinal) were applied. The results indicate that auditors pressured to complete their work in a shorter time were more likely to perform all audit procedures. The skeptical mental status and professional experience increase the likelihood that the auditor recommending adjustment a distorted book balance and the same occurring when the skeptical state interacts with the time pressure. The skeptical trait interacts with the skeptical state, making the effect of activating the skeptical mental state on evidence gathering to be lower in auditors with more skeptical personality. The results also reinforce the importance of professional skepticism for the quality of the audit and contrast with previous research regarding the threat that time pressure would bring to the sufficiency of audit evidence collection.

Editorial 06/2025

Jefferson Marlon Monticelli, José Carlos da Silva Freitas Junior — Mon, 09 Jun 2025 00:00:00 -0300

Política sobre Uso de Inteligência Artificial, Integridade Acadêmica e Antiplágio - BASE

Jefferson Marlon Monticelli, José Carlos da Silva Freitas Junior — Tue, 10 Jun 2025 00:00:00 -0300