Brazilian Administration Review

Institutional Theory (IT) and Diffusion of Innovation (DOI): A Theoretical Approach on Artificial Intelligence (AI)

Joel Ferreira Reis, Luiz Pereira Pinheiro Junior — Tue, 04 Nov 2025 13:42:46 +0000

Objective: this theoretical essay explores the adoption of artificial intelligence (AI) in organizations through the integrated lens of institutional theory (IT) and diffusion of innovation (DOI) theory. IT elucidates how coercive, normative, and mimetic pressures drive organizational conformity, while DOI categorizes adopters into innovators, followers, and traditionalists, emphasizing perceived innovation attributes. Methods: by synthesizing these frameworks, the study provides a comprehensive understanding of how institutional forces and adopter profiles collectively shape AI. Results: key findings reveal that AI adoption is influenced by regulatory compliance, industry benchmarks, and competitive imitation, with varying adoption rates depending on organizational readiness and sectoral demands. The study identifies gaps in current research, particularly the lack of integration between macro-level institutional pressures and micro-level adoption behaviors. Conclusions: it proposes a future research agenda to examine sector-specific barriers, ethical implications, temporal dynamics, and the role of digital infrastructure in AI institutionalization. Contributions include a novel theoretical framework that bridges structural and behavioral perspectives, offering actionable insights for policymakers and managers navigating AI adoption.

Signaling the Characteristics of Business Combinations and Abnormal Stock Returns

Juliane Pacheco, Suliani Rover — Tue, 04 Nov 2025 00:00:00 +0000

Objective: to examine the effect of signaling the characteristics of business combinations through material facts on the abnormal returns of companies listed on the Brazilian stock exchange. Methods: the study’s final sample comprises 675 observations from 2010 to 2021, collected from the Refinitiv database and the Securities and Exchange Commission website. To analyze the impact on abnormal returns, calculated using the market model and the asset pricing model, the event study methodology was applied with an 11-day event window. Results: the characteristics of business combinations are significant for the Brazilian stock market, resulting in positive abnormal returns. However, no distinctions were observed regarding the type of combination, payment method, or whether a subsidiary conducted the transaction. Notably, when goodwill is signaled, abnormal returns are positive and higher than those without disclosure. Conclusions: The characteristics of business combinations are relevant to the Brazilian stock market, with the information signaled to investors being more impactful than the type of information disclosed. This research highlights the importance of signaling business combination characteristics for managers and informs external users when speculating on such transactions.

Regulation of Artificial Intelligence: Between the Switch and Innovation — Is Brazil Prepared?

Fernando Antonio Ribeiro Serra, Isabel Cristina Scafuto, Patricia Serra Vieira — Fri, 07 Nov 2025 20:52:07 +0000

Objective: to examine whether Brazil’s proposed AI regulation promotes innovation and competitiveness in comparison with global regulatory models. Methods: qualitative, exploratory study using comparative document analysis of AI regulations in eight jurisdictions (USA, EU, UK, China, Brazil, India, Mexico, and Chile). The analysis applies Lessig’s regulatory vectors — law, architecture, market, and norms — alongside institutional theory. Results: findings show that regulatory effectiveness depends on institutional capacity, implementation mechanisms, and policy alignment. Conclusions: adaptive and sectoral models (e.g., UK, USA, Chile) better support innovation than prescriptive or fragmented frameworks. Brazil’s EU-inspired Bill 2338/2023 faces enforcement gaps, legislative overlaps, and uneven sandbox deployment, raising barriers for startups. Brazil’s attempt to replicate EU rules without corresponding capacity may hinder AI development. A hybrid, phased strategy combining legal convergence with institutional adaptation could enhance innovation and regulatory credibility in emerging markets.

Blockchain Adoption and Its Influence on the Qualitative Characteristics of Useful Financial Information

Daniel Luiz de Oliveira, Fernanda da Silva Momo, Giovana Sordi Schiavi — Mon, 10 Nov 2025 19:03:55 +0000

Objective: this study proposes a theoretical model to examine the effects of blockchain adoption and use on the qualitative characteristics of useful financial information (QCUFI). Based on this model, the study illustrates the perceived effects of blockchain on QCUFI through a real-world application in a financial institution in Brazil. Methods: this is a qualitative, exploratory study conducted in two stages. First, a documentary analysis was performed to develop the theoretical model. Second, a case study was conducted to refine and illustrate the model in practice. Results: the study identifies that each blockchain characteristic is associated with at least two QCUFI. Among them, decentralization and transparency are the most relevant, as they establish relationships with all QCUFI. The proposed model provides a valuable reference for academics and practitioners, facilitating the translation of blockchain applications into accounting studies and business decisions. Conclusions: this study addresses gaps in the literature by proposing a standardized approach to analyzing blockchain’s effects in the accounting context. It contributes to bridging the knowledge gap between blockchain technology developers, accounting professionals, and academics.

Exploring Demands and Resources for Mothers in Leadership Roles

Lucia Barbosa de Oliveira, Paula Soffiatti — Fri, 14 Nov 2025 00:00:00 +0000

Objective: this study investigates how mothers in leadership positions manage their motherhood and work responsibilities. The job demands-resources (JD-R) model served as the theoretical lens for the analysis. Method: a qualitative and exploratory study was conducted with 18 women employed in large organizations in Brazil. The data were analyzed through content analysis. Results: findings support key aspects of the JD-R model while also revealing additional resources and demands. Selfimposed maternal standards emerged as a personal demand, whereas workplace prejudice and discrimination and the lack of organizational support upon returning to work were identified as job demands. In contrast, remote work and flexible scheduling were essential job resources, while managerial skills and support networks were found to be important personal resources. The results also showed that the challenges of balancing motherhood and work responsibilities led some participants to forgo higher-level positions in their organizations. Conclusions: the study contributes to the literature by introducing new job and personal demands and resources within the context of motherhood. From a practical standpoint, the findings underscore the need for organizational policies to support working mothers, which may foster their representation in leadership roles and help mitigate workplace inequalities.

From Theory to Practice: Understanding Value-Creation in Service Companies

Mon, 17 Nov 2025 00:00:00 +0000

Objective: existing literature is fragmented and fails to provide a holistic and comprehensive understanding of how value is created, particularly in the face of contemporary challenges and within the service sector. This article aims to offer a structured overview of current literature and facilitate a theoretical understanding of value creation. Methods: adopting a multi-method approach, a systematic literature review (SLR) of 184 articles was conducted, combined with qualitative analyses of empirical data obtained from in-depth interviews with three entrepreneurs. Results: this article identifies six distinct value-creation logics: (1) performance-driven, (2) knowledge-driven, (3) predictability-driven, (4) customer-driven, (5) positioning-driven, and (6) quality-driven. The results demonstrate that value creation in service companies is a multifaceted process, requiring a balance between internal capabilities and external market dynamics. Conclusions: this study does not seek to exhaust all possible perspectives on value creation; instead, it offers a structured synthesis of six interrelated value-creation logics derived from the literature and illustrated through exploratory interviews with entrepreneurs in the service sector.

Factors Influential on the Levels of Brazilian Municipal Transparency

Tue, 18 Nov 2025 00:00:00 +0000

Objective: to investigate which variables comprise the three sets of transparency influencers for Brazilian municipalities with low, medium, and high levels of transparency. Methods: a quasi-Cauchy quantile regression model was used, where the 0.75, 0.50, and 0.25 quantiles of transparency represented the groups of municipalities with high, medium, and low levels of transparency, respectively. Results: three sets of 13, 16, and 14 variables impact the transparency of Brazilian municipalities with high, medium, and low levels of transparency, respectively. The variables gender, experience, and education of the mayor, difficulty in accessing the internet, economic development, and state political strength of the local administration influence only specific levels of transparency. Conclusions: the research brings important theoretical implications by refuting the prevailing assumption in the literature that a single set of variables impacts all levels of transparency. Among the practical contributions, audit courts can use negative influences as red flags to profile municipalities that tend to be less transparent, enabling preventive guidance. Furthermore, this article’s methodological design is replicable in investigations of influencers of transparency in governments in other countries.

How Smart Tourism Technologies Influence Destination Image, Tourist Satisfaction, and e-WoM: The Critical Impact of Place Dependence

Bunyod Matyusupov, Belén Bande, Sandra Castro-González, Murodjon Matniyozov — Mon, 24 Nov 2025 00:00:00 +0000

Objective: although STTs have been receiving much attention in tourism literature, there is still a research gap regarding the main marketing aspects. This research aims to fill this gap by investigating how STTs affect destination image (DI), tourist satisfaction (TS), and electronic word-of-mouth (e-WoM), considering the moderating effects of place dependence (PD). Methods: considering mediation and moderation influences, the study examined survey results from 393 tourists, applying structural equation modeling and the PROCESS package in SPSS to analyze the hypotheses. Results: the study verified that STTs significantly influence DI, TS, and e-WoM; DI and TS mediate the relationship between STTs and e-WoM; and PD moderates the relationships between STTs and TS, and between STTs and e-WoM. Conclusions: several recommendations are provided in the research to successfully manage marketing activities in tourism destinations and to apply efficient strategies for promoting exemplary behaviors among travelers who have a strong sense of PD.

Interaction Dynamics of Interorganizational Learning in a Strategic Network: From Extension to Internalization

Thu, 27 Nov 2025 13:50:02 +0000

Objective: this study aims to analyze the interactional dynamics of extension, interaction, and internalization in the process of interorganizational learning (IOL) in organizations belonging to the same strategic interorganizational network. Methods: a qualitative and exploratory case study was conducted in an interorganizational network with a longevity of more than 15 years, composed of public and private legal organizations. Data were collected through meetings, interviews, and document analysis. Thematic analysis was used to examine the data, resulting in five major themes (learning episodes, extension, interaction, internalization, and network). Results: the findings show that extension occurs at the organizational level, preparing the organization to participate in the network. Interactions occur at the interorganizational level and focus on knowledge sharing. Finally, internalization at the organizational level seeks to apply this new knowledge. Conclusions: the study contributes to research on IOL by discussing the connection between dynamics and their interdependencies. In addition, it confirms the existence of the interorganizational level (expansion of the 4i framework), adding the processes of openness, sharing, and change to IOL research.

Marketing with More Meaning: Insights from Stanley Shapiro on Sustainable Societal Provisioning Systems

Stanley J Shapiro, Renata Andreoni Barboza — Mon, 10 Nov 2025 00:00:00 +0000

The evolution of marketing thought has shifted from its initial focus on consumption and economic growth to encompass broader societal and environmental concerns. In this insightful interview, Professor Emeritus Stanley Shapiro, a pioneer in macromarketing and long-time advocate for sustainable societal provisioning systems, reflects on his academic journey, from the managerial orientation of marketing in the mid-twentieth century to his later involvement in the Canadian Conserver Society and macromarketing movements. He discusses how sustainable provisioning reframes marketing’s goals around distributive justice, resilience, and global sustainability, proposing that marketing management practices must evolve beyond profit-driven logics. Offering both historical and forward-looking perspectives, the conversation provides valuable guidance for scholars interested in developing research that truly matters for society and the environment.