Revista de Administração da UFSM

Customer Compliance: an analysis of publications and a research agenda proposal

Luciana Faluba Damázio — 2024-10-29

Purpose: In addition to the renowned Customer Centricity Strategy, this article aims to analyze and understand the theme of Customer Compliance as another relationship strategy with the market in the context of contemporary marketing management. Additionally, it proposes a research agenda to drive the application and comprehension of this theme in society. Design/methodology/approach: Bibliometric analysis and Systematic Literature Review using the Scopus and Web of Science databases. Findings: The following results were obtained: (a) New business models, especially those involving e-commerce, seek to enhance and expand the adoption of customer compliance in their processes, (b) customer compliance is a topic that is being increasingly used in marketing and, consequently, is attracting more attention from academics for knowledge production about it, (c) customer compliance is a theme with strong interaction with the consumer behavior area, especially in the service sector, promoting value co-creation with companies through cost reduction sharing due to adherence to previously established processes. Originality/value: This study presents a comprehensive analysis of customer compliance, outlining its definitions and key attributes. It also synthesizes theoretical and practical insights from relevant articles and explores three theoretical frameworks related to customer satisfaction, consumer-employee relationships, and customer behavior, along with research methodologies employed.

The state of the art on social interactions in virtual project teams

Laurival Siqueira Calçada Junior — 2024-10-29

Purpose: This paper presents a better understanding of the state of the art of social interactions in virtual project teams based on comprehensive literature.

Methodology: This literature review comprises 125 articles from 2017 to October 2023.

Findings: We show that knowledge sharing, social identity, team cognition, psychological safety, and absorptive capacity are adopted to improve understanding of social interactions in virtual project teams.

Practical implications: The conclusions can help managers understand the factors that drive effectiveness in project management and their main barriers. The identified factors represent the focus of the research in the literature.

Originality: This study is original for integrating the themes of social interactions and virtual project teams and for the analysis at three levels: selected articles, most cited articles, and systematic reviews present in the sample. Knowledge sharing is emphasized as the only recurrent theme across all three levels of analysis and research agendas.

The Relationship Between ESG and Financial Performance in Brazilian Companies

Francisco Emerson da Silva — 2024-10-29

Purpose: The aim of this research is to analyze the relationships between the environmental, social, and governance (ESG) dimensions and the financial performance of listed companies of the Corporate Sustainability Index (ISE) of the Brasil, Bolsa, Balcão (B3) Stock Exchange. Design/methodology/approach: The research sample consists of 46 companies data from 2016 to 2020, resulting in a panel with 159 observations. Panel data regressions with mixed modeling were adopted to analyze the relationships between each ESG dimension and the interaction between the three ESG dimensions and financial performance, measured by ROA, ROE, and market value. Findings: The findings show a positive and significant relationship between the social dimension and ROE. Although studies find different evidence on ESG factors, this study highlights in Brazil the social dimension as the dimension most related to stakeholders, strengthening the importance of the social dimension for ESG performance and financial performance. Practical implications: The managerial contribution is to present evidence that the strategic practices related to relationships with the various stakeholders contribute to the financial performance. Originality/value: Analyzing each ESG dimension separately and the synergy between the dimensions is relevant to understanding how companies conduct their practices aiming for greater performance. Therefore, the study contributes to presenting the ESG dimension most associated with. Objetivo: Esta pesquisa tem como objetivo analisar as relações entre as dimensões ambiental, social e de governança (ESG) e o desempenho financeiro de empresas listadas que compõem o Índice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores Brasil, Bolsa, Balcão (B3). Desenho/Método/Abordagem: A amostra pesquisa é composta por 46 empresas no período de 2016 a 2020, resultando em um painel com 159 observações. Regressões para dados em painel com modelagem mista foram adotadas para analisar as relações entre cada dimensão ESG e a interação entre as três dimensões ESG e o desempenho financeiro, mensurado pelo ROA, ROE e valor de mercado. Resultados: Os resultados revelaram uma relação positiva e significante entre a dimensão social e o ROE. Embora estudos encontrem diferentes evidências sobre os fatores ESG, este estudo destaca no Brasil a dimensão social como a dimensão mais relacionada aos stakeholders, fortalecendo a importância da dimensão social para o desempenho ESG e desempenho financeiro. Implicações práticas: A contribuição gerencial é apresentar evidências de que as práticas estratégicas relacionadas ao relacionamento com os diversos stakeholders contribuem para o desempenho financeiro. Originalidade/Valor: Analisar cada dimensão ESG separadamente e a sinergia entre os fatores é relevante para compreender como as empresas conduzem suas práticas visando o maior desempenho. Portanto, o estudo contribui ao apresentar a dimensão ESG mais associada ao desempenho financeiro nas empresas brasileiras. O estudo contribui ao reforçar a teoria dos stakeholders como adequada para explicar o desempenho ESG.financial performance in Brazilian companies. The study contributes by reinforcing stakeholder theory as adequate to explain ESG performance.

Cooperative Competitiveness Index: a tool to assess the competitiveness of agro-industrial cooperatives

Osmar de Paula Oliveira Júnior — 2024-11-05

Purpose/objective: This paper is a theoretical-methodological effort to propose and describe a new tool for measuring the competitiveness of agro-industrial cooperatives.

Design/methodology/approach: A three-stage procedure was developed: the first step consisted of carrying out a diagnosis of agro-industrial cooperatives; in the second stage, 38 competitiveness sub-factors were identified, and these were grouped, according to common characteristics, under five drivers (cooperative management and governance, production, commercialisation, transaction costs and cooperating farmers); and third, qualitative criteria and tools were presented for the allocation of relative weights and scores, enabling the calculation, on a scale between 0 and 10, of the Cooperative Competitiveness Index (CCI).

Findings: It is possible to mention at least four highlights provided by this study: (1) identification of 38 competitiveness sub-factors for agro-industrial cooperatives; (2) calculation, on a scale between 0 and 10, of the Cooperative Competitiveness Index, using five competitiveness drivers, with their respective relative weights and scores; (3) CCI can be a management tool for agro-industrial cooperatives; and (4) CCI is suitable for the empirical application, with easy adjustments and improvements.

Research limitations/implications: the lack of realisation of the empirical test and calibration of the proposed model and the relative arbitrariness in determining the five drivers of competitiveness.

Originality/value: There is an expectation that the application of the tool presented here can contribute to identifying improvement points, which allow the strategic realignment of the cooperative ventures, improving their efficiency and, consequently, their competitiveness.

Forest management and FSC certification: a systematic review

Camila Fagundes — 2024-11-06

Objective and Methodology: Many studies have been published since the creation of the Forest Stewardship Council (FSC) to better understand this certification. Through a systematic review of the literature in 2022, this article aims to identify business entities motivations, benefits, and challenges of FSC certification. Through the definition of some inclusion criteria (Scientific Articles; Specific subject areas; FSC, or Forest Stewardship Council, appears in the title, abstract, and/or keywords; FSC means “Forest Stewardship Council”; FSC benefits and challenges), this study reviews a total of 74 publications from 2005 to 2022 from five different data bases (Scopus, Science Direct, Wiley Online Library; Springer Link; Web of Science). More than one author helped with the selection of papers to remove the risk of bias.

Results: As main results, the motivations for deployments of the FSC certification are linked to economic issues as well as potential benefits. However, FSC still has several challenges to overcome, such as: high cost, lack of price premium, investment return, and financial dependency in the case of small producers. Social benefits and challenges were also mapped. Such results are directly linked to the type of methodology used in each paper.

Originality: As a conclusion, many field studies still need to be developed due to the superiority of documentary research based on audit reports. Although this kind of document has several advantages, some disadvantages are also detected. This paper provides an overview of the FSC directing future research interested in the theme.

Effects of burnout on the career of controllership professionals

Letticia Pinheiro de Oliveira Barros — 2024-11-19

Purpose – This research focused exclusively on professionals in the area of controllership, due to the high exposure of this group to intense levels of stress and pressure, and aimed to identify the effects of burnout on their careers. The specific objectives include investigating the causes of burnout, analyzing the physical and mental effects on health and well-being, assessing its impact on productivity and professional performance, examining prevention and intervention strategies, and investigating its consequences on job satisfaction and turnover intentions.

Design/methodology/approach – The research is qualitative and used semi-structured interviews to collect data, content analysis was used to analyze the data and NVivo software was used to organize the transcribed data.

Findings – The results emphasize the importance of self-care, psychological support and a healthy and balanced work environment, where professionals can feel valued and motivated.

Practical implications - The results of this research are expected to contribute to the knowledge about burnout in the area of controllership, providing valuable insights for prevention and intervention in this phenomenon. It is expected that these findings will inspire effective actions by organizations, aiming to promote the mental health and well-being of professionals, resulting in a healthier, more engaged and productive workforce.

Originality/value (mandatory) – The originality of this study lies in addressing burnout specifically in the area of controllership, considering both organizational factors and individual aspects in an integrated manner.

Circular economy and business performance assessment models: a case study in the glass packaging value system

Rafael Francisco Buenos — 2024-11-19

Purpose – This study investigates how a representative company in the glass industry has incorporated Circular Economy variables and practices as a dimension of its performance assessment.
Design/methodology/approach – Based on a proposed investigative framework for the theme, a qualitative approach was adopted through an exploratory and descriptive single-case study, using documentary research and interviews as data collection techniques, followed by documentary and content analysis.
Findings – The results suggest that, given the complexity of Circular Economy processes and principles, despite the company‘s efforts, only one phase of the cycle has been developed, with considerable room for advancement. Furthermore, it was found essential to establish specific internal methods and routines, including employee training.
Practical implications - The practical contributions of this study lie in investigating how a company in the glass sector integrates Circular Economy practices into its performance assessment, proposing a new framework. In addition, the study highlights the importance of developing specific internal methods and routines emphasizing the need for employee training as an essential part of advancing circularity within organizations.
Originality/value – The originality of this study lies in the applied analysis of Circular Economy in a specific company in the glass sector, a field that is still underexplored regarding monitoring and control practices within traditional business performance benchmarks. The proposed framework provides an unprecedented contribution to guide other companies in their implementations.