Objective: examine how corporate governance indicators - Novo Mercado (NM), Novo - relate to tax litigation among B3-listed firms. Methods: we analyze 3,290 firm-year observations from 254 B3 companies (2009-2023) using OLS, random effects, difference GMM, system GMM, and quantile regressions, with controls for size, business risk, liquidity, leverage, age, profitability, asset structure, and sector litigiousness. Results: governance effects are heterogeneous: NM and IGC are associated with lower tax litigation, consistent with stronger monitoring and compliance, whereas IGNM and ITAG correlate with higher litigation, possibly reflecting greater visibility, complexity, and scrutiny. Quantile estimates show these effects are strongest in the upper tail of the litigation distribution. Conclusions: robust governance can reduce tax disputes, but visibility- and rights-driven mechanisms may increase exposure in complex settings. Firms should pair transparency with proactive tax risk governance to balance compliance, scrutiny, and litigation costs.
Objective: the objective of this study was to analyze the effect of capital structure on the relationship between intangible resources and innovation capability. Methods: the hypotheses were tested using a panel dataset of 487 US companies listed on the S&P index from 2015 to 2022, employing fixed-effects regression models. Results: the results indicate that three intangible resources — accounting intangibility, marketing investments, and market-to-book — positively influence innovation capability. However, the effects of accounting intangibility and market-to-book on innovation capability diminish when firms rely primarily on debt financing, as opposed to equity issuance (i.e., the moderator). Conclusions: the findings highlight that different types of intangible resources contribute to innovation capability and underscore the role of capital structure in shaping management practices aimed at achieving competitive advantages and long-term corporate sustainability.
Systematic literature reviews (SLRs) have become a fixture of management scholarship, yet a commensurate rise has not matched their exponential proliferation in theoretical contribution. This editorial argues that SLRs in management are neither dead nor merely alive; they are at an inflection point that demands both methodological and intellectual reinvention. The core problem is not the method itself but the predominance of a descriptive, bibliometric mode of execution that delivers mapping when leading journals increasingly demand explanation, critical reflection, theoretical insight, and forward-looking research agendas. Drawing on recent advances in theory development and research methodology, this editorial proposes a portfolio of approaches ranging from framework-based integrative reviews and meta-analytic structural equation modeling to realist synthesis and theory-driven reviews organized by the level of theoretical contribution each can generate. A decision framework guides researchers in choosing the approach most aligned with their epistemological commitments and the field's maturity. The editorial concludes with explicit expectations for SLR submissions to the Brazilian Administration Review.
Objective: this article offers an overview of research on racial diversity within organizations, mapping its foundations, tensions, and theoretical horizons. Methods: we analyze the intellectual structure and evolution of the field using an integrative literature review employing mixed methods (scientific mapping and content analysis) on Web of Science data. Results: key findings reveal thematic stratification by journal impact tier, theoretical progression from foundational studies towards dynamic perspectives, performance debates shifting focus to causality and context, and predominantly US-centric collaboration networks. Conclusions: synthesizing the reviewed literature underscores that the organizational impact of racial diversity is not automatic but highly sensitive to the dynamic interplay between managerial approaches, internal organizational factors (e.g., culture, leadership, context), and the external business environment. Effectively managing racial diversity thus requires moving beyond simplistic paradigms towards systemic, context-dependent understandings. This highlights the critical need for tailored organizational strategies and points towards future research investigating these complex, interacting conditions to better harness racial diversity’s potential.
Objective: this study aims to analyze the motivations behind the exit of women without children from corporate careers and how these transitions impact career sustainability. We argue that career transitions involve dynamic processes of person-career fit shaped by gendered organizational contexts, through which structural gender inequalities influence women's perceptions of career sustainability over time. Methods: the research is based on 20 narrative interviews with Brazilian women who underwent career transitions. Thematic analysis was conducted using the sustainable career framework, considering the dimensions of agency, meaning, time, and context. Results: based on the results, we propose a processual theoretical model that highlights how career sustainability is built through transitional processes over time. The findings indicate that gender plays a significant role in shaping transitionstoward moresustainabletrajectoriesand the mobilities required to maintain employability. Conclusions: even among women with resources and skills to navigate the labor market, we identify what we define as 'gendered exhaustion' - a condition marked by emotional fatigue resulting from the persistent confrontation with gendered barriers to accessing and remaining in prestigious organizational roles.
The academic publication landscape in marketing and management has changed greatly in the past decades. In this interview, Professor Adamantios Diamantopoulos reflects on increased competition in top journals, the rise of open-access outlets, higher methodological standards, and more complex editorial structures. Drawing on his experience as an author, reviewer, associate editor, and editor, he discusses changes in peer review, editorial roles, and the challenges of desk rejections and reviewer competence. The discussion also covers artificial intelligence’s impact on authorship, reviewing, and data generation. The interview offers practical insights for scholars navigating a more competitive, complex publication environment.
Objective: This study examines the relationship between Artificial Intelligence (AI) adoption, digital transformation, and digital maturity in a Brazilian subsidiary operating in the mobility and payment ecosystem. Methods: An interpretivist, qualitative-dominant mixed-methods design was adopted, combining a single case study with semi-structured interviews and the CRITIC and WASPAS multi-criteria decision-making techniques. Results: The findings show that AI adoption is shaped by organizational structure, culture, employee training, and technological integration. When supported by governance, acculturation, and capability development, these conditions may contribute to digital transformation. In the CRITIC-based weighting structure, implementation cost presented the lowest informational contribution, while internal development emerged as the most salient alternative, followed by partial implementation and ready-made or outsourced solutions. Managers also associate AI adoption with gains in efficiency, customer experience, and competitive positioning. Conclusions: The study shows that AI adoption interacts with digital transformation and digital maturity in an emerging-market subsidiary, not as a universal driver of transformation, but as a contingent catalyst shaped by governance, acculturation, internal capabilities, and ecosystem coordination.
Despite the consolidation of experimental designs as a central standard for causal inference in adjacent fields, experiments remain peripheral in large segments of management research. This article argues that such marginalization is not primarily technical, but epistemic and institutional. It reconstructs six recurrent objections - complexity, external validity, feasibility, theory reduction, non-manipulability, and ethical scope - that structure skepticism toward experimentation and shows how they normalize the substitution of statistical sophistication for design-based identification. The analysis suggests that resistance to experiments reflects entrenched evaluative norms about what counts as rigor and relevance, rather than demonstrated methodological inadequacy. To move beyond dichotomous debates, the article introduces a simple evaluative framework structured along two dimensions: causal ambition and organizational embeddedness. By conceptualizing experimentation as a continuum, the framework aligns the strength of causal claims with the inferential capacities of different designs, making trade-offs explicit rather than implicit. The central contribution is disciplinary rather than technical: repositioning experimentation as a reference point for transparent causal reasoning. The article concludes by calling for greater alignment between causal claims and research design, emphasizing inferential discipline as a condition for credible knowledge in management research.
Research in operations and supply chain management (OSCM) in emerging economies has gained rigor and international visibility in recent years. This progress reflects increasing integration into global debates and methodological standards. However, much of the literature remains strongly performance-oriented and firm-centric, often overlooking institutional fragility, informality, and power asymmetries that shape OSCM in these contexts. By thinking outside the box, this paper proposes that advancing OSCM research in emerging economies requires a shift in topics, methods, and theoretical lenses. We encourage scholars in developing countries to explore new topics, such as artificial intelligence and Scope 3 emissions, and to utilize innovative methods, including experiments, archival and big secondary data, grounded theory, and ethnography, to capture embedded practices in complex environments. By embracing conceptual ambition and methodological pluralism, OSCM research in emerging economies can move from context-applicative to context-generative contributions, strengthening its relevance to the broader field.
Objective: investigate the extent to which women working in the Brazilian political field adhere to the characteristics of the queen bee phenomenon (QBP), specifically analyzing the traits of adherence to a masculinized culture, intragroup comparison, and the maintenance of gender hierarchy. Methods: this is a qualitative study; 40 semi-structured interviews were conducted with women active in the political context. Results: the analysis, using Gioia’s method, confirms the first hypothesis, indicating that women adopt masculinized behaviors influenced by the political context and the pressure exerted by stereotypes. However, the second and third hypotheses were refuted, demonstrating that women do not make comparisons of high commitment and professional sacrifices within groups, and the interviewees do not legitimize gender hierarchy, as they recognize discrimination and defend affirmative action policies. Conclusions: thus, although the political environment is predominantly male and competitive, the results question the occurrence of the QBP. The findings highlight the importance of raising awareness about gender bias as an inhibiting factor of the phenomenon. Furthermore, the study cautiously conducts a comparative analysis between the Brazilian reality and that of other Latin American countries.
The growing expansion of empirical methods, increasing pressures for academic productivity, and the intensive use of artificial intelligence tools have redefined the role of theory in management research. Although scientific output continues to display theoretical frameworks, deep conceptual engagement has been progressively replaced by superficial uses of theory as rhetorical ornamentation. This essay problematizes this transformation, arguing that theory risks losing its structuring function when it is mobilized merely to comply with editorial norms, while empirical findings accumulate disconnected from conceptual reflection. We revisit critiques that denounce this distancing and show how the popularization of AI systems, by facilitating textual recombination, may reinforce minimalist practices of theoretical legitimation. We contrast this scenario with scientific traditions that allow the publication of empirical findings prior to the formulation of comprehensive theories and discuss why such openness remains limited in management studies. We propose that thinking outside the box entails recognizing the legitimacy of studies not yet theoretically anchored, encouraging more robust conceptual syntheses, and fostering a scientific culture that values both reflection and discovery.
Objective: in today's volatile and knowledge-intensive business environment, knowledge management has become a key driver of organizational profitability beyond traditional cost-and productivity-based measures. This study addresses a gap in the literature by empirically examining how tacit and explicit knowledge contribute to profitability, with particular attention to the mediating role of breakthrough innovation. Methods: a quantitative research design was adopted using a structured questionnaire. Data were collected from 189 valid respondents, randomly selected from an initial sample of 240, ensuring a respondent-to-item ratio of 15:1. The relationships among tacit knowledge, explicit knowledge, breakthrough innovation, and organizational profitability were analyzed using SPSS and AMOS. Results: the findings reveal that both tacit and explicit knowledge exert significant positive effects on organizational profitability. A one-unit increase in tacit knowledge leads to a 0.26-unit increase in profitability and a 0.32-unit increase in breakthrough innovation. Likewise, explicit knowledge increases profitability by 0.21 units and breakthrough innovation by 0.10 units. When both knowledge types increase simultaneously, profitability rises by approximately 0.10 units, confirming the mediating role of breakthrough innovation. Conclusions: empirical evidence on the knowledge-profitability nexus, particularly within the healthcare sector, remains limited. This study advances the literature by demonstrating how breakthrough innovation translates knowledge assets into competitive advantage. The results also highlight the strategic importance of medical teaching institution (MTI) reforms in fostering innovation-driven performance. Overall, the study offers valuable theoretical and practical implications for developing knowledge-centric strategies to sustain organizational competitiveness.
Objective: this study highlights the importance of employee well-being for both managers and staff in the banking sector. It emphasizes creating simpler work processes, involving employees in decision-making, and valuing their input to improve overall organizational performance. Methods: data were collected from employees in Pakistan’s banking sector. PLS-SEM was used for hypothesis testing. Results: the results of this study indicate that thriving and organic structures are positively and significantly related to organizational performance. Agility and core self-evaluations were found to play mediating roles in the relationships between thriving, organic structure, and organizational performance. Employee voice plays a moderating role in the linkages among agility, core self-evaluations, and the performance of banking sector employees. Conclusions: this study contributes to the literature as one of the initial research efforts to examine the combined impact of employee voice (contextual variable), agility, core self-evaluations, thriving (individual variables), and organic structure (structural variable) on organizational performance. It also provides actionable insights for managers seeking to balance communication, empowerment, and compliance. There are important implications for organizational design, human resource management practices, and leadership
Objective: the objective of this work is to discuss the contributions of documentary ethnography to studies and research on femicide in the field of administration in Brazil. To this end, we discuss the concept of gender-based violence, present an overview of the Maria da Penha Law and data on femicide in the country. Methods: based on the application of documentary ethnography in a Brazilian Jury Trial Court, with femicide as the object of analysis, we highlight the contributions of this method to the field of administration from two axes. Results: the first, in theoretical terms, is the presentation of the concept of non-intimate femicide, that is, femicide perpetrated in cases involving non-intimate relations, such as coworkers and employers, evidencing an organizational dimension of femicide that remains little discussed. The second point concerns an understanding of documents as social practices (writing-recording-circulation) of power operations that mediate organizational and institutional relations. Conclusions: as a conclusion, we propose documentary ethnography as a research method that makes it possible, through with-the-grain and against-the-grain readings, to understand how documents transform social phenomena into administrative data that underpin legal categories and organizational public narratives.
Objective: RuPaul’s Drag Race (RPDR) has catalyzed the celebrification of drag culture and the emergence of a vibrant global fandom. Despite the growing visibility of drag performers in mainstream media and the increasing scholarly attention to RPDR, little is known about how fans engage with drag celebrities in ambivalent and performative ways, particularly in the Global South. Thus, this study addresses this gap by examining the process of drag celebrification, as shaped by fan engagement with and performances related to drag queens, through the lens of consumption performativity exercised by Brazilian RPDR fans. Methods: using a netnographic approach, we analyzed 4,892 posts from X (formerly Twitter). Results: drawing on Judith Butler’s theory of performativity, we conceptualize drag consumption as a site of negotiation where fans can both reproduce and resist hegemonic norms. We identify four categories that intersect forms of fan-celebrity engagement (love, like, question, hate) with levels of fannish performativity (embody, promote, criticize, reject). Conclusions: our findings contribute to queer fandom studies by illuminating the contested nature of queer visibility through the lenses of celebrification and performativity, and by advancing non-Western perspectives on transcultural fandom.
Research on racial diversity in organizations stands at a critical juncture. While the ‘business case for diversity’ has been supported empirically over decades, the field now faces significant headwinds. Political and institutional pressures, particularly in the Global North, are challenging the legitimacy of Diversity, Equity and Inclusion (DEI) initiatives, creating a complex environment for scholars and practitioners alike. To navigate these tensions and explore the field’s horizons, we sat down with Orlando C. Richard, a leading business management scholar at the University of Massachusetts Amherst. Professor Richard is arguably one of the most influential scholars worldwide in the study of racial diversity dynamics within business institutions. In this interview, we sought to understand the historical foundations of his work and his perspective on the field’s future. He offers provocative insights into how the current U.S. context regarding DEI challenges creates opportunities that scholars at more progressive universities and researchers from the Global South, particularly in Brazil, can leverage. To this audience, his message offers an opportunity to lead discussions by grounding research in local realities and expanding the boundaries of theoretical frameworks. Furthermore, he outlines a compelling research agenda focused on intersectionality, mega-threats, and racial diversity effects on non-financial metrics.
Objective: negative experiences with food delivery applications can erode consumer trust and reduce the perceived value of technology-mediated marketplaces. Methods: this study examines value co-destruction (VCD) by analyzing over 100,000 user reviews on Google Play for the 10 most popular food delivery apps in Brazil. Using natural language processing, sentiment analysis, and clustering techniques, the study identified recurring patterns of dissatisfaction and categorized them into nine distinct user experience (UX) failure clusters. These include payment system breakdowns, ineffective support, delivery delays, app performance issues, and usability barriers. Results: the analysis reveals that technological and operational misalignments, such as payment crashes, unresolved refunds, and rigid support processes, undermine perceived value. By linking consumer sentiment to specific mechanisms of VCD, the study advances the understanding of the ‘dark side’ of digital consumption and provides a scalable analytical framework for monitoring and diagnosing systemic service failures. Conclusions: the findings offer practical guidance for improving app stability, streamlining transaction processes, and designing more responsive and empathetic customer support. Ultimately, this helps digital platforms prevent value destruction and sustain consumer engagement.
Objective: this article examines expansionary fiscal policy in the context of intergovernmental tax competition from a macroeconomic perspective, analyzing the effects of granting tax benefits under the state value-added tax on the circulation of goods and services (ICMS) on the economic development of Santa Catarina, a state in southern Brazil. Methods: monthly data spanning 1997-2020 were analyzed using a vector autoregression (VAR) model with Granger causality tests and impulse-response functions. Results: ICMS shocks temporarily increased the exchange rate and imports but had little or no effect on GDP (proxied by electricity consumption), interest rates, exports, inflation, state revenue, and, most notably, employment. Over the period, industry and import-related activities together received 74% of projected tax incentives, while accounting for only 32% and 11% of formal jobs, respectively. Conclusions: the findings challenge Keynesian expectations of broad-based stimulus and align with neoclassical and public-choice critiques, highlighting the inefficiency, limited employment impact, and rent-seeking nature of such tax policies.
Objective: this study examines how fair value (FV) accounting affects the accuracy of financial analysts’ earnings forecasts and whether this effect varies by legal system (Common Law vs. Civil Law) and International Financial Reporting Standards (IFRS) adoption. Methods: using a panel of 1,420 publicly listed companies in 40 countries from 2011 to 2018 (over 32,000 company-quarter observations), we apply generalized linear mixed models to account for the multilevel structure of the data (including time, companies, and countries). We estimate six models to test the direct and interaction effects of FV and IFRS, including stratification by legal system. Results: the results indicate that FV usage is associated with lower forecast errors, especially in Civil Law countries. The interaction between FV and IFRS does not significantly affect accuracy in Common Law countries but enhances forecast precision in Civil Law contexts. Conclusions: these findings highlight the importance of institutional environments in shaping the effectiveness of accounting practices, reinforcing the need for cross-country perspectives in international accounting research.
ABSTRACT Pursuing an academic career in operations and supply chain management presents many challenges, notably establishing a trajectory of impactful and original research. This interview features a compelling conversation between Professor Barbara Flynn, a distinguished scholar in the field, and Professors Kenyth Freitas and Renata Andreoni. Professor Flynn reflects on her unconventional path into academia, shares critical insights into what constitutes a successful research career, and discusses common pitfalls in academic publishing. By offering practical advice and strategic perspectives, the interview provides valuable guidance for early-career researchers aiming to develop high-quality scholarship and progress within the academic community.
