Published: 2025-11-04
Editorial
1+1 > 2: Integrating Analytical Techniques in the Age of AI
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...
Read more →Research Articles
Institutional Theory (IT) and Diffusion of Innovation (DOI): A Theoretical Approach on Artificial Intelligence (AI)
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...
Read more →Signaling the Characteristics of Business Combinations and Abnormal Stock Returns
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...
Read more →Regulation of Artificial Intelligence: Between the Switch and Innovation — Is Brazil Prepared?
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....
Read more →Blockchain Adoption and Its Influence on the Qualitative Characteristics of Useful Financial Information
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...
Read more →Exploring Demands and Resources for Mothers in Leadership Roles
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...
Read more →From Theory to Practice: Understanding Value-Creation in Service Companies
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,...
Read more →Factors Influential on the Levels of Brazilian Municipal Transparency
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...
Read more →How Smart Tourism Technologies Influence Destination Image, Tourist Satisfaction, and e-WoM: The Critical Impact of Place Dependence
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...
Read more →Interaction Dynamics of Interorganizational Learning in a Strategic Network: From Extension to Internalization
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...
Read more →Interview
Marketing with More Meaning: Insights from Stanley Shapiro on Sustainable Societal Provisioning Systems
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...
Read more →Thinking Outside the Box
Who Trains Researchers, and How do They Learn to Conduct Research?
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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