Resumo em Inglês:

ABSTRACT There is a need for further research on the value creation from both business and bottom of the pyramid perspectives. In our study, attention was given to this gap and it can be argued that partnerships between sustainable entrepreneurship ventures (SEVs) and bottom of the pyramid (BoP) communities are a relevant approach to creating sustainable value in BoP ecosystems. Accordingly, we propose to find answers to our main research question: How do partnerships between sustainable entrepreneurship ventures (SEVs) and the bottom of the pyramid (BoP) communities create sustainable values and generate benefits and opportunities for BoP? The methodology comprised three case studies of SEV-BoP partnerships in Brazil. Results indicated that SEV-BoP partnerships have the potential to deliver economic, social, and environmental values that enable progress in both businesses and low-income communities. Benefits and opportunities for BoP communities included income generation, professionalization, and business experience, which pushed the BoP communities to develop their enterprises and start new businesses independently. These results show that SEV-BoP partnerships represent an alternative approach to creating sustainable value in the BoP ecosystem, including multidirectional benefits.

Resumo em Inglês:

ABSTRACT This study provides evidence of possible sociodemographic characteristics that would influence the intention of Brazilian immigrants to engage in ventures in Canada. Data were collected through surveys released on Brazilian Facebook groups. A total of 675 Brazilian respondents living in Canada were triangulated with data from seven semi-structured interviews conducted in Canada and with two consulate officials. Survey data analysis was performed with logit equations to check relationships between entrepreneurial intention (EI) and variables - namely, gender, age upon arrival, level of education, length of stay in the country, student/work/tourist visa status upon arrival, and citizenship application status/permanent migration. The key results point to factors with a positive influence on the intention to venture: gender (being female) and all visa status and other variables were either non-significant or had a negative influence. Of the entrepreneurs, age upon arrival was a significant predictor. Variables such as level of education, time in the country, and tourist visa had a negative influence. This paper contributes theoretically by evidencing recent immigration patterns and variables related to entrepreneurial venturing in the Brazilian immigrant community in Canada, which may support mechanisms for attracting and fostering future entrepreneurs. Further comparative studies between other Brazilian and ethnic communities are proposed, including other variables.

Resumo em Inglês:

ABSTRACT This article intends to categorize different classifications used in the literature to distinguish among crowdsourcing platform types, based on their characteristics and intents. This is performed by means of a systematic literature review. The search for texts that combined the terms ‘crowdsourcing’ and ‘taxonomy,’ on the Google Scholar platform, resulted in 61 potential articles to be included in the corpus of the research, which were reduced to 13, after applying additional filtering. The study shows that taxonomies and classifications of platforms differ from author to author, each one of them adopting his/her own criteria and terminology. The 65 different crowdsourcing classifications that were found in the reviewed studies were reorganized in 16 groups, based on their characteristics. We believe that the current work contributes to the standardization of terminology and categorizations adopted in the literature and, therefore, to a better understanding of the crowdsourcing phenomenon.

Resumo em Inglês:

ABSTRACT This study investigates whether venture capitalists (VCs) influence the internationalization of small firms and whether such impact differs between foreign and domestic VCs. Our findings, based on in-depth interviews with top decision-makers from two VCs and four portfolio ventures, indicate contrasts between the perceptions of VCs and portfolio firms, so that the former claim to have a higher impact than what is perceived by the latter. Additionally, our evidence about the differential impacts of foreign versus domestic VCs runs counter to the literature and suggests that the purported stronger impact of foreign VCs may have been over-emphasized in the literature. Two contingencies are revealed that seem to affect the impact of the VC and of its nationality on the internationalization of investee firms: breadth of the industry (global versus local industries) and firm’s vocation (born global firm versus local leader).

Resumo em Inglês:

ABSTRACT This study aimed to develop an instrument to measure the queen bee phenomenon, present in women in positions of command who hinder the professional development of other women. In this article, the phenomenon is understood as a response to the social threat experienced by women who aspire to high positions in men’s organizations. The sample, of 495 women who worked in higher education institutions, was divided into two groups: Group 1 (G1; 248, MAge = 44 years old) and Group 2 (G2; 247, MAge = 42 years old). These individuals answered the Queen Bee Phenomenon Scale (QBPS) and demographic questions. Considering the G1 participants, a principal component analysis was performed, which allowed the identification of a hexafactorial structure, explaining 60.5% of the total variance and presenting an overall internal consistency of 0.72. Subsequently, for the G2 participants, the adequacy of the QBPS hexafactorial structure was confirmed (CFI = 0.935, TLI = 0.923, and RMSEA = 0.049). It was concluded that there is evidence for both the validity of the factors and the internal consistency of the measure, which thus may be properly used in other studies.

Resumo em Inglês:

ABSTRACT IPSAS implementation is usually seen as a step toward improving the quality of public financial information, accountability, and transparency. However, it is worrying that many governments around the world are involved in the process of implementing IPSAS and transitioning to accrual base without certainty about the reality of those desired outcomes. This paper contributes to the matter by studying quantitatively whether there is any association between the use of accrual accounting and IPSAS for financial reporting purposes and both fiscal transparency and accountability. Using a cross-sectional dataset that includes observations from more than 70 countries in 2018, we find that other variables such as the degree of citizens’ political participation and media freedom are more important for analyzing differences in fiscal transparency and accountability than the degree of IPSAS implementation.