As per the authors' request, we inform that in document "Networks, R&D projects and subsidiary behavior in a host country", http://dx.doi.org/10.1590/1807-7692bar2017160093, published in BAR - Brazilian Administration Review, 14(1), e160093, page 1, the correct affiliations of author Ronaldo Parente are Florida International University and Fundação Getulio Vargas, Escola Brasileira de Administração Pública e de...

Editorial policy committee
Antônio Carlos Gastaud Maçada (UFRGS, Brazil)
Arch Woodside (Boston College, USA)
Bryan Husted (York University, Canada, and ITESM, Mexico)
Carlo Gabriel Porto Bellini (UFPB, Brazil)
Jay Barney (University of Utah, USA)
Jorge Manoel Teixeira Carneiro (FGV/SP, Brazil)
Maria José Tonelli (FGV/SP, Brazil)
Pervez Ghauri (University of Birmingham, UK)
S. Tamer Cavusgil (Georgia State University, USA)
Sérgio Giovanetti...

This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and significance of financial performance statements and accrual accounting policies, such as non-exchanged and exchanged transactions as accrual level...

The percentage of women in Peru's workforce overall has been growing at a steady rate, but there are still few women are seen in executive positions. This qualitative study describes the challenges in women's professional career advancement in a country in which the cultural pattern of business is dominated by men and where specific roles have been assigned to women. In-depth interviews were conducted with 24 professionals, 11 women and 13 men. The interviews were analysed using...

When providing explanations for a transgression, the offender may use verbal statements based on moral disengagement strategies to mitigate the negative consequences of a trust violation. That is, the offender may try to reframe unethical acts to appear less harmful, or displace responsibility for the wrongdoing, or distort the consequences of his or her actions in order to address the repair of a damage of a trust violation. Based on this, we examined the effects of these explanations...

The Practice-Based View (PBV) is an insightful approach among alternative theories of firm competitiveness. However, it hardly addresses industry level effects on the adoption of management practices and consequent performance impacts. We investigate if industrial sectors that are technologically sophisticated, more exposed to competition, and receiving greater government support adopt more advanced management practices and achieve superior performance. We built an intentional sample in...

The main purpose of this article is to evaluate the influence brand personality has on customer loyalty in the context of social networks as brands. We conducted a survey of 268 social networks users in Brazil and analyzed data through Structural Equation Modeling. As a result, brand personality dimensions Credibility, Audacity and Joy were found to be predictors of loyalty, the main aspect governing customer relationship perception. Credibility is the main predictor of customer loyalty,...