Revista de Administração da UFSM <p>The <strong>Revista de Administração da UFSM/ReA UFSM</strong> consists of an academic-scientific journal in an online format of the Management area, classified in Qualis/CAPES in extract A4 in this area of knowledge. The Department of Management Sciences of the Center for Social and Human Sciences of the Federal University of Santa Maria publishes this electronic journal, which was created in 2008. It is open to all themes and theoretical and empirical essays of national and international origin aimed at promoting academic debate and presenting relevant management practices applied to the organizational reality.</p> <p><strong>eISSN 1983-4659 | Qualis/CAPES (2017-2020) = A4</strong></p> en-US <p>This journal remains the copyright holders of articles published. In order to be published, authors must sign the Copyrights Letter, which is sent to the authors by e-mail, thus granting rights, including on translation, to ReA/UFSM. The journal grants third parties the right to use, reproduce, and share the article according to the <a href="">Creative Commons license agreement</a> (CC-BY 4.0), as stated in the article’s PDF documents.</p> (ReA/UFSM - Revista de Administração da UFSM) (Contato para Suporte Técnico) Fri, 06 Oct 2023 00:00:00 -0300 OJS 60 Environmental, social and governance (ESG) and innovation in the construction sector: Systematic Literature Review <p><strong>Purpose</strong> – To analyze the evolution of Environmental, Social and Governance (ESG) and innovation in the civil construction industry, focusing on innovative and sustainable practices, as well as ways of measuring the level of construction companies in these themes.</p> <p><strong>Design/methodology/approach</strong> – A Systematic Literature Review approach was used. The Web of Science and Elsevier Scopus Databases, from 2017 to 2022, were used for data collection, based on a set of keywords and Boolean operators ("sustainable development" &amp; "framework" &amp; "measurement" &amp; "environment”). Using the Zotero Software, 488 papers were classified and organized according to the publication date, main content, proposals for sustainable and innovative tools and techniques. The papers were analyzed in the VOSviewer Software.</p> <p><strong>Findings</strong> – There is an Asian predominance in the volume of publications and networks of strong connections in clusters by countries. The authors tend to look for papers from the same region as a reference, going against the concept of globalization of ESG and innovation themes and the condition of replicability of practices. Among the exemplified practices, there are replicable models and initiatives, as well as incipient innovative construction materials and methods in search of consolidation.</p> <p><strong>Originality/value</strong> – Amid the current and growing discussion about innovation and ESG in organizations, it is noted that the civil construction sector still lacks better performances in these themes. This paper aims to contribute to the advancement of the discussion in the sector, bringing together works found in recent literature.</p> Pedro Lucas Cruz, Ávila, L. V., Pimenta Dinis, Maria Alzira, Baggio, D. K. Copyright (c) 2023 Revista de Administração da UFSM Fri, 06 Oct 2023 00:00:00 -0300 Consumption of plus-size clothing: a systematic review <p><strong>Purpose</strong>: The consumption of plus-size clothing is part of a growing market, but it is always surrounded by cloudy issues, such as the lack of a precise direction when it comes to producing and selling these garments and the prejudice surrounding the various areas of the fat body. Employing a systematic review, this paper aims to understand the consumption of plus-size clothing through an in-depth analysis of studies published in various areas on the subject.</p> <p><strong>Design/Methodology/Approach</strong>: A systematic review was conducted in the WEB OF SCIENCE and SCOPUS databases, and 35 pertinent articles published up to the year 2020 were identified, read and analyzed in detail in this paper.</p> <p><strong>Findings</strong>: The articles originated three thematic categories: Plus-size Consumption, which deals with consumer experience with the industry; Plus-size in the Media, which addresses aspects of advertising and plus-size models; Plus-size Identity, which covers identity formation and social influences.</p> <p><strong>Research Limitations/Implications</strong>: Fourteen theoretical gaps were pointed out to be worked on by future studies, comprising online retailing, identity, demographic, contextual, methodological, cultural, and social issues.</p> <p><strong>Originality/value</strong>: The present study represents pioneering work in the field of research on plus-size clothing, and, to the best of our knowledge, it is the first of its kind to conduct a comprehensive and systematic analysis of studies published in various areas related to this topic. While the plus-size apparel and retail market remain shrouded in nebulous issues, this research stands out as a valuable contribution by providing profound insights into consumption in this segment. Moreover, by identifying theoretical gaps and offering suggestions for future research, the study promotes advancements in knowledge and understanding of this emerging area. Its academic significance and potential impact on the industry make it crucial to developing more informed and inclusive strategies for the plus-size fashion sector.</p> Guilherme Rodrigues Paula, Frederico Leocádio Ferreira, Juliana Maria Magalhães Christino Copyright (c) 2023 Revista de Administração da UFSM Wed, 11 Oct 2023 00:00:00 -0300 How has COVID-19 influenced changes in a platform business model of a startup? Alloy’s case study <p><strong>Purpose – </strong>This study aims to identify the changes in a startup’s platform business model (PBM) due to COVID-19, considering the properties of value proposition, value creation, and value capture in three periods: Pre-COVID-19, During COVID-19 and almost Post-COVID-19.</p> <p><strong>Design/Methodology/Approach – </strong>This inductive qualitative research is based on a longitudinal and single case study of Alloy, a Brazilian startup that had to change its PBM due to the COVID-19 pandemic. Primary data was collected through interviews, complemented by secondary data such as documents and videos. Data collected refers to the period from August 2019 to July 2023. Data analysis was conducted following the content analysis approach.</p> <p><strong>Findings –</strong> Due to the COVID-19 scenario, Alloy had to change its PBM by modifying its value proposition, value creation, and value capture, moving the focus from a transaction platform to an innovation platform. While scalability decreased due to COVID-19, the PBM changes allowed Alloy to increase its network externalities, which can influence return to scale and bring it closer to success with PBM.</p> <p><strong>Research limitations/implications </strong>– As a limitation, this study focuses on a single case study. Although it is singular, new cases can help to support our findings.</p> <p><strong>Originality/Value – </strong>The originality of this study relies on being able to follow the steps of a startup with a PBM during the COVID-19 period. In complement, a conceptual model was developed to identify Alloy’s changes and opportunities to succeed with its PBM, which can be helpful for academics and practitioners.</p> Rovian Dill Zuquetto, Graziela Molling Copyright (c) 2023 Revista de Administração da UFSM Mon, 06 Nov 2023 00:00:00 -0300 Does the world belong to the smart ones? Dishonest behavior in business schools <p><strong>Purpose:</strong> the main objective of this study is to analyze the meanings and perceptions of graduate program students (master's and doctoral students) in Business Administration, as well as professors of graduate programs (PPGs) from different institutions, in relation to possible practices of dishonest behavior and plagiarism in the academic context. It highlights the causes, consequences and meanings of possible practices of dishonest behavior and plagiarism in the academic context, using the theoretical framework of possible reasons for plagiarism and dishonest behavior in this context.</p> <p><strong>Design/methodology/approach:</strong> the perceptions of 28 professors and students were analyzed, extracted from semi-structured interviews and questionnaires, and later analyzed using Flores' categorical analysis, where the qualitative data were reduced, categorized, and coded, capturing the relevant meanings.</p> <p><strong>Findings:</strong> the study highlights the phenomenon of academic dishonesty through reports from professors and students, listing four metacategories: meaning and perception of the phenomenon, causes, consequences and forms of combat, which in turn generated seven other categories.</p> <p><strong>Practical implications:</strong> possible causes and implications of plagiarism are discussed, as well as ways to combat or mitigate the impact of these acts in Business Administration teaching programs, fostering the debate about these deleterious practices in the academic context.</p> <p><strong>Originality/value: </strong>the paper highlights evidence of dishonest behavior in the academy, which is sometimes overlooked by several stricto sensu management postgraduate programs.</p> Daniel Martins Abelha, Roberto Pessoa De Queiroz Falcão, Cristiane Koda Perpétuo, Nágila Giovanna Silva Vilela, Fernando Rejani Miyazaki Copyright (c) 2023 Revista de Administração da UFSM Wed, 22 Nov 2023 00:00:00 -0300 The adoption of technological tools in continuous audit projects <p><strong>Purpose</strong>: Present a conceptual model for the adoption of technological tools in continuous audit projects.</p> <p><strong>Design/methodology/approach</strong>: This research is constituted from the perspective of a qualitative approach with a descriptive nature, divided into two phases. In the first phase, a Systematic Literature Review was conducted focusing on technological tools and Continuous Audit Projects, in the second phase, field research was conducted through in-depth interviews with professionals related to the theme.</p> <p><strong>Findings</strong>: The results indicated the main benefits and challenges encountered in the adoption of technological tools in Continuous Audit Projects. The results pointed out the nine main factors, among them, the enabling elements for the adoption of technological tools in Continuous Audit Projects.</p> <p><strong>Research limitations/implications</strong>: The study is limited to identifying the technological tools in Continuous Audit Projects.</p> <p><strong>Originality/Value</strong>: Despite the existing technological tools, it is still incipient in the literature researched to identify the challenges and barriers faced by organizations to support the projects of Continuous Audit Projects.</p> <p><strong>Practical implications</strong>: This research offers a conceptual model as a guiding instrument for the adoption of technological tools in Continuous Audit Projects for organizations inserted in an Internal Audit context. The model presents the main enabling elements that ensure the environment necessary for the development of the project to those involved in Continuous Audit Projects.</p> Augusto Cezar Romeiro de Andrade, Renato Penha, Luciano Ferreira da Silva, Flavio Santino Bizarrias, Claudia Terezinha Kniess Copyright (c) 2023 Revista de Administração da UFSM Fri, 01 Dec 2023 00:00:00 -0300