AbstractObjective: To validate the Thomas–Kilmann instrument in Brazilian Portuguese for assessing conflict management styles in accounting and business contexts.Method: A mixed-methods approach was adopted, combining documentary analysis and empirical validation (Creswell & Inoue, 2025). Documentary analysis was conducted using Bardin’s (2016) content analysis framework. The cross-cultural adaptation process (Beaton et al., 2000), carried out by an expert panel, formed the basis for the English-Portuguese cross-translation and content validation. The final instrument, administered via Qualtrics (University of Illinois at Urbana-Champaign), was applied to accountants from different regions of Brazil. A total of 369 valid responses were collected between June 22 and December 4, 2024, through a link and QR code distributed via institutional WhatsApp groups and at accounting events.Results: Heterogeneity was observed across the five conflict management styles – collaborating, competing, avoiding, accommodating, and compromising. The findings indicate minimally acceptable internal consistency (CR > 0.60) across styles, despite slightly limited convergent validity. Brazilian cultural characteristics and specific features of the accounting profession may have influenced response patterns.Contributions: The construct proposed by Thomas–Kilmann was validated, demonstrating how conflict management styles influence the intensity, scope, and resolution of conflicts, as well as the development of mediating strategies that promote cooperation and dialogue. The findings support the implementation of policies and programs aimed at fostering balanced conflict management practices in intercultural contexts, thereby enhancing administrative effectiveness in training, selection, and daily professional performance. The frequency of conflicts and elevated levels of stress and dissatisfaction further underscore the study’s social relevance.
Objective: This study analyzes the relationship between cash holdings and firm performance (ROA), comparing family and non-family firms from the perspective of Socioemotional Wealth (SEW), with a focus on the distinct effects of extended SEW in family firms. It also assesses the moderating roles of the “family control and influence” (FCI) dimension and high indebtedness. Method: The analysis adopts a mixed-gamble framework, conceptualizing cash holding decisions as trade-offs between potential gains and losses, and uses regression models with non-linear specifications over the 2010–2019 period. The sample comprises 183 firms listed on B3, classified as family and non-family firms. Results: The findings indicate a positive linear relationship between cash holdings and performance in family firms, whereas a non-linear inverted U-shaped relationship is observed in both the full sample and non-family firms. Additionally, higher levels of FCI strengthen the positive effects of cash holdings on performance in family firms, consistent with the view that FCI promotes greater alignment between financial and socioemotional objectives. High indebtedness, on the other hand, did not show statistical significance in the investigated relationship. Practical and Social Implications: The findings suggest that family involvement in top-level governance can function as an effective mechanism in financial decision- making, contributing to improved firm performance. This effect appears to be stronger in contexts characterized by high levels of FCI, where closer alignment between financial and socioemotional objectives enhances the benefits of cash holdings in family firms.
Objetivo: Este estudo investiga as percepções de contadores brasileiros sobre a moral tributária entre micro e pequenos empresários que enfrentam potencial exclusão do regime tributário do Simples Nacional e analisa fatores sociodemográficos e orientação ideológica que influenciam essas percepções. A pesquisa também se insere na literatura internacional sobre moral tributária, ao considerar os contadores como informantes qualificados em uma economia emergente. O estudo busca responder à seguinte questão: em que medida as características sociodemográficas e ideológicas dos contadores moldam a tolerância percebida em relação a comportamentos de não conformidade tributária entre empresários enquadrados no regime do Simples Nacional? Método: Foram coletados dados de 404 contadores a partir da utilização de um questionário quantitativo. A pesquisa examinou cenários hipotéticos que envolveram subdeclaração de receita, manipulação de despesas e uso indevido de créditos tributários. Os métodos analíticos incluíram estatística descritiva, regressão logística e análises de correlação para determinar como fatores sociodemográficos influenciam as percepções dos contadores. Testes de robustez foram conduzidos para assegurar a consistência dos resultados. Resultados: Os resultados indicam que os contadores do sexo masculino percebem maior probabilidade de ocultação de informações financeiras por parte dos clientes. Contadores que se identificam com ideologias políticas de extrema direita demonstraram maior aceitação da subdeclaração de receita. Além disso, maior conhecimento dos critérios de exclusão do Simples Nacional apresentou fraca correlação positiva com a aceitação de práticas tributárias impróprias. A magnitude econômica dessas associações é considerável, sugerindo que gênero e orientação ideológica moldam significativamente o julgamento profissional em relação à ética tributária. Contribuições: Este estudo contribui para os debates internacionais sobre moral e conformidade tributária ao integrar perspectivas comportamentais e institucionais no contexto brasileiro. Destaca-se a importância de programas de treinamento em ética que abordem vieses relacionados a gênero e ideologia política. As implicações práticas oferecem subsídios a formuladores de políticas públicas e órgãos profissionais na promoção de um ambiente tributário justo e eticamente robusto. O artigo também preenche uma lacuna na literatura ao examinar contadores como mediadores do comportamento tributário em regimes simplificados, além de fornecer evidências empíricas oriundas de uma economia emergente relevante.
AbstractObjective. This editorial examines the evolution and effects of mandatory early warning systems for financial distress, focusing on the European Directive (EU) 2019/1023 and its Italian transposition (Legislative Decree No. 14/2019). It seeks to understand how this preventive model reshapes corporate governance, expanding managerial responsibility and promoting practices for the early detection of financial imbalances.Method. The study adopts a qualitative and comparative approach, analyzing the conceptual and operational foundations of the European regulatory framework and contrasting them with the Brazilian legal environment, where preventive mechanisms remain voluntary. The discussion integrates regulatory references, academic literature, and international practices in governance and risk management.Results. The analysis shows that mandatory early warning systems strengthen organizational resilience, structure internal processes for continuous monitoring, and reduce the likelihood of insolvency, particularly for small and medium-sized enterprises (SMEs). In Brazil, the absence of mandatory requirements maintains a reactive system, limiting organizations’ preventive capabilities.Contributions. The editorial broadens the debate on governance-based crisis prevention, offering practical implications for SMEs and for accounting and consulting professionals, as well as identifying research avenues related to organizational culture, financial performance, and the effects of voluntary adoption of such systems.
Objective: To investigate the formal and informal strategies used by Brazilian graduate programs in accounting to prepare for coordinator succession. Method: Data were collected through a questionnaire and semi-structured interviews with coordinators of Brazilian accounting graduate programs. Results: One of the main findings is the presence of a talent pool largely composed of former coordinators. Other faculty members rarely express interest in assuming the coordination role. Therefore, although capable professionals exist, in most cases there is little motivation to assume the position, suggesting limited incentives for the role. Only one program reported having a structured succession planning process, consisting of pedagogical and administrative courses offered by the university, although these courses had a generic scope. Contributions: The findings provide insights into the factors influencing the attraction and retention of faculty members in coordination roles in accounting graduate programs, contributing to the sustainability of graduate education in the field.
