Brazilian Administration Review <h2><strong>BAR&nbsp;-&nbsp;Brazilian Administration Review</strong></h2> <p>BAR is a scholarly journal on business and public administration published quarterly since 2004 by ANPAD (Brazilian Academy of Management). BAR is a fully open-access online journal that abides by the principles of COPE – Committee on Publication Ethics for scholarly publication. BAR is available in most indexing services, including SCOPUS.</p> <p>BAR’s mission is to advance scholarly knowledge on management and organizational theories so as to assist business and public administration worldwide by means of the global dissemination of conceptual and empirical studies developed in Brazil and other countries.</p> <p>The journal publishes conceptual and empirical studies within the broad interests of business and public administration. Theoretical and methodological perspectives are welcome as long as they are insightful also for practice. BAR documents should not focus on a particular country/region and must convey theoretical, methodological and applied advancements to the frontiers of scholarly knowledge on a global scale. BAR’s editorial scope does not include teaching cases or purely applied practitioner-oriented material.</p> <p>BAR's target audience is the global scholarly community in all interests of business and public administration.</p> <p>&nbsp;</p> <p><br><a class="btn btn-primary read-more" href="" target="_blank" rel="noopener">Guide to authors</a></p> ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração en-US Brazilian Administration Review 1807-7692 Blockchain: Effects in transactions costs from information governance <p>This research aims to analyze the effects of the adoption of blockchain on information governance and transaction costs. We present an exploratory, quantitative, and qualitative study. In the first stage, quantitative, a theoretical model was developed and tested based on structural equation modeling (PLS-SEM). Data collection was carried out through an online survey with IT and management professionals involved in blockchain projects from different countries. In the second stage, qualitative, a multiple case study was carried out in order to illustrate how the relations of the developed model are established. In the quantitative phase, the study’s hypotheses were supported and it was observed that the adoption of blockchain technology can be seen as a mechanism to reduce transaction costs, since it has a positive impact on information governance. In the qualitative phase, it was observed that, in the three cases analyzed, characteristics such as information security, transparency, and the possibility.</p> Fernanda da Silva Momo Ariel Behr Copyright (c) 2021-10-20 2021-10-20 18 Spe e200047 e200047 10.1590/1807-7692bar2021200047 Blockchain in supply chain management: Characteristics and benefits <p>The basis for application of new technologies in organizations is supported by the continuous analysis of data and information from multiple sources. Blockchain is one of the new technologies that, in association with the concepts and principles of Industry 4.0, could generate gains and improvements. Much has been said about the potential of blockchain technology, its benefits, and its disruptive impact in various areas, including supply chain management. In the academic field, however, the development of this topic is in full swing, as a growing number of scientific studies have been published without a theoretical convergence of their foundations, concepts, and authors being noted. Thus, considering the initial stage of the scientific debate of this object of analysis, this research aimed to understand the scenario of the adoption of blockchain in supply chain management based on academic publications evidencing its characteristics and benefits, through a systematic literature review. Due to profound analysis, characteristics and benefits of its application on supply chain management as transparency, confidence, information decentralization, and information security are disclosed in this study.</p> Eladian Rodrigues Wagner Lourenzani Eduardo Satolo Copyright (c) 2021-10-20 2021-10-20 18 Spe e200065 e200065 10.1590/1807-7692bar2021200065 Blockchain technology in renewable energy certificates in Brazil <p>Several renewable energy certificate (RECs) applications point out that the blockchain technology can be useful in ensuring the traceability and transparency of transactions, despite some barriers to its implementation, such as the legal and market development. However, it is not clear how the organizational positioning, in relation to its given market, influences the artifact developed. In this study, through design science research (DSR) and case study methodology, we structure the problem space of two different positioned organizations in the sustainability field, with blockchain-based applications to produce and trade RECs. We find out that: (a) the position of the organization in relation to other stakeholders changes the behavior of the technology adoption; (b) the technological solution preceded the perception of the problem; (c) organizations create different representations of the artifact for each stakeholder. We suggest other studies to deepen these findings in order to better develop theories that explain how organizations see their problem when developing technological solutions while using DSR.</p> João Akio Ribeiro Yamaguchi Teresa Rachael Santos André Pereira de Carvalho Copyright (c) 2021-10-20 2021-10-20 18 Spe e200069 e200069 10.1590/1807-7692bar2021200069 Opportunities and challenges of using blockchain technology in government accounting in Brazil <p>New technologies lead to significant changes in how public and private organizations structure their processes and activities. This study aims to identify the challenges and opportunities of using blockchain technology in government accounting in Brazil. This is a descriptive research using quantitative and qualitative data, collected through a questionnaire applied to a non-probabilistic sample of 94 professionals. The data were submitted to descriptive statistical analysis and content analysis, based on seven categories: technology, government accounting, security, transparency, control, change, and knowledge. For 89.4% of respondents, blockchain can improve government accounting and be applied to financial transactions, auditing, and asset transfers. The technology offers the benefits of trust and control, information security, and control against fraud and corruption. For 98.9% of the sample, the challenges of using blockchain technology in government accounting are the lack of knowledge about the technology and its cost-benefit and implementation, difficulties in replacing or adapting systems, and few blockchain use cases demonstrating the technology’s use and application.</p> Paula Raymundo Prux Fernanda da Silva Momo Claudia Melati Copyright (c) 2021-10-20 2021-10-20 18 Spe e200109 e200109 10.1590/1807-7692bar2021200109