Published: 2025-11-04

1+1 > 2: Integrating Analytical Techniques in the Age of AI

Ricardo Limongi, Vinicius Andrade Brei, Vinicio de Souza e Almeida, Eduardo de Rezende Francisco
e250230
Abstract:

The premise that combining analytical techniques yields results greater than the sum of their parts, captured in the expression 1+1 > 2, has gained renewed urgency in an era marked by the proliferation of artificial intelligence (AI), the explosion of unstructured data, and mounting pressure on researchers to demonstrate both rigor and relevance. However, integrating methods remains more promising than practice in many fields. Survey evidence indicates that while 87 percent of...

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

Joel Ferreira Reis, Luiz Pereira Pinheiro Junior
e250060
Abstract:

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...

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Signaling the Characteristics of Business Combinations and Abnormal Stock Returns

Juliane Pacheco, Suliani Rover
e250047
Abstract:

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...

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

Fernando Antonio Ribeiro Serra, Isabel Cristina Scafuto, Patricia Serra Vieira
e250015
Abstract:

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....

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

Daniel Luiz de Oliveira, Fernanda da Silva Momo, Giovana Sordi Schiavi
e250049
Abstract:

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...

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Exploring Demands and Resources for Mothers in Leadership Roles

Lucia Barbosa de Oliveira, Paula Soffiatti
e250021
Abstract:

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...

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

Lucas Galli Ribeiro, Leydiana de Sousa Pereira, Natália Macedo Baião, Larissa Vasconcelos de Oliveira, André Marques Cavalcanti
e250036
Abstract:

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,...

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Factors Influential on the Levels of Brazilian Municipal Transparency

Franklin Feitosa Gramacho, José Sergio Casé de Oliveira, Maria Valesca Damásio de Carvalho Silva
e250025
Abstract:

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...

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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
e240203
Abstract:

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...

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

Carla Zandavalli, Gertrudes Aparecida Dandolini, Andrea Valéria Steil, Julieta Watanabe-Wilbert
e250085
Abstract:

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...

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

Stanley J Shapiro, Renata Andreoni Barboza
e250199
Abstract:

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...

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Who Trains Researchers, and How do They Learn to Conduct Research?

Gracyanne Freire de Araujo, Beatriz Quiroz Villardi
e250233
Abstract:

We invite the academic community in administration and accounting to reflect on the training of researchers. This article addresses two guiding questions: Who trains researchers, and how do they learn to conduct research? We argue that the faculty’s research and teaching capacities are complementary, but that research production is prioritized at the expense of training new researchers. Thus, it is important to prepare faculty to train researchers for both academic and industry settings....

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