Resumo em Inglês:

Abstract Purpose This study aims to explain the importance of human resources and attempts to identify the competencies required by the personnel involved in disaster management operations. Design/methodology/approach The research uses a qualitative methodology to explore the competencies required by the relief workers using a content analysis approach to analyze the disaster literature and the job advertisements. The data for the content analysis was developed with the help of 23 independent coders, and exploratory inferences were drawn. Findings A detailed review of the literature highlighted the importance of competent personnel in disaster relief organizations. The analysis listed 34 mutually exclusive competencies and their relative importance, which were further divided into four competency clusters. The study also creates a competency dictionary that defines the competencies with the expected behaviors. Practical implications Deploying the right resources in the acute time frame during a disaster event can make a difference, and with lives at stake, such deployment acquires prime importance. In addition to contributing to humanitarian logistics literature, the competency model developed will also help forecast the future requirements and help the organization choose “the right person for the right job.” Originality/value The inferences drawn in the study are based on disaster management areas, unlike earlier research which also considered business logistics research.

Resumo em Inglês:

Abstract Purpose The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational performance. In view of this, this study aims to analyze the relationship between intangibility and the performance of companies in Latin America. Design/methodology/approach For this purpose, multiple regression with panel data was used and three perspectives for measuring intangible resources were defined: representativeness of the intangible asset, accounting measure for measuring the intangible, degree of intangibility and Tobin’ Q, the latter two representing economic and financial measures to determine intangibility. The study covered the period from 2011 to 2017 with a sample of 1,236 publicly traded companies located in some Latin American countries, namely, Argentina, Brazil, Chile, Colombia, Mexico and Peru. Findings The results demonstrated the existence of a significant and positive relationship between the variables of intangibility, degree of intangibility and Tobin’s Q, and the performance variables, return on assets, operating margin and asset turnover, reinforcing the study hypothesis that the greater the investment in intangible resource, the greater the company’s performance. Research limitations/implications The limitations of this study involve the lack of complete information about intangible resources in the financial statements of some companies and some countries, making it hard to analyze the proposed relationship more broadly and accurately. Another limitation involves the causal relationship that may have existed between the regressors of the models defined in the study and their error, thus generating an endogeneity problem in the proposed models. It is recommended for future research to use specific methods to mitigate possible problems of endogeneity in regressions. Practical implications Mainly the possibility of deepening the relationship between intangibility and business performance, thus obtaining new knowledge through the reflexes of this relationship on companies in Latin American countries, finding more consistent results. Social implications The study contributes to the decision-making process in the business world by informing the primary users of accounting information such as investors, administrators, accountants, regulators and creditors. Originality/value This research contributes by addressing a theme whose studies present many gaps, making it possible to deepen the relationship between intangibility and business performance and gain new knowledge through the reflexes of this relationship on companies in Latin American countries.

Resumo em Inglês:

Abstract Purpose The purpose of this study is to understand the effect of governance structure alignment, property rights protection, and reputation in generating efficiency in dairy agro-industrial system in Paraná, Brazil, and Midi-Pyrénées, France. Design/methodology/approach Descriptive qualitative research, comprising semi-structured interviews with producers, processors and key agents of the dairy agrindustrial system in Brazil and France, in 2016/2017. Findings As a result, it was identified that measurement generates information about transacted dimensions and when it is shared can generate affect reputation in transactions that leads to system improvement. It was also observed that, in the dairy agro-industrial system, reputation acquired does not reduce all the measurement costs, as the product requires measurement in each all collection, regardless of the reputation created. Research limitations/implications As a limitation of the study, there is a difference in the moments when the interviews were done. In 2016, in France, the context was low prices, while in 2017, in Brazil, there was a rise in prices. This difference could have influenced some responses to the interviews, mainly about efficiency by producers. Practical implications Reputation, protecion of property rights by measurement and information sharing allows reduction costs (transaction, measurement and negotiation costs). This efficiency implies improvement to the system, in cases of milk producers and processors. Social implications Improvements in the dairy system can have repercussions on several other improvements such as better distribution of income among agents in the chain; better-paid producers, which implies the improving quality of lives of these people; better products offered to consumers. Originality/value From a complementary perspective of transaction cost economics and measurement cost economics, reputation and protection of property rights are discussed with a focus on efficiency. Empirically, the paper contains heterogeneous data collected from two countries: Brasil and France.

Resumo em Inglês:

Abstract Purpose Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members. Design/methodology/approach The research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models. Findings The results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices. Research limitations/implications The findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information. Practical implications The authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance. Social implications The sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information. Originality/value This study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.

Resumo em Inglês:

Abstract Purpose Total quality management (TQM) must include orientation towards quality awareness in the overall organisational processes in a firm. A successful TQM needs a supportive culture that can adapt to alterations and strengthen innovation. This study aims to confirm the association between the style of management known as organisational culture (OC) and TQM practices in manufacturing Small and Medium Enterprises (SMEs). Design/methodology/approach Data-driven research was drawn from self-assessment inquiries among 772 managers/owners of manufacturing SMEs of the Saudi Arabia Kingdom (KSA). The dominant culture was detected by means of a cross-sectional technique. Findings The findings enrich the literature by revealing a positive effect of OC on TQM execution in the manufacturing SMEs of KSA. Research limitations/implications Prior to the execution of TQM operations, administrators of manufacturing SMEs should be aware of the culture within organisations so that TQM may be implemented. Practical implications The study suggests that organisations, particularly manufacturing SMEs, should constantly strive to enhance the TQM culture. Social implications Amid intense competition among manufacturing SMEs, it is crucial to guarantee their high performance. This research assists society in evaluating the strength of a particular SME sector and further enables it to assess which SMEs really have a good OC–TQM relation. Originality/value The paper creates and presents various platforms of the OC and TQM as a unified body of knowledge.