Purpose This study aims to analyze the effect of online hotel reviews on the relationship between defender and prospector strategies and management control system (MCS) design. Design/methodology/approach To conduct the study, this paper administered a questionnaire to large Brazilian hotels and analyzed data from 204 hotels using structural equation modeling and fuzzy logic. Findings The main results show that online hotel reviews have a positive and significant effect on the relationship between prospector strategy and personnel and action control. In contrast, online reviews have a negative effect on the relationship between defender strategy and personnel, action and results controls. Thus, it is confirmed that online reviews change the relationship between strategy and MCS design. Practical implications The results show that online reviews play an important role in the decisions of hotel managers regarding MCS design. Customer demand evaluations, which are regularly available online on analysis websites, help managers adapt the MCS design, ensuring that their actions are aligned with the adopted strategy. This study adds to previous studies by showing that hotel managers use the information from customer evaluations to improve their performance. Originality/value The management literature based on the contingency theory indicates that strategy is a variable that affects MCS design. This study extends this discussion by indicating that online reviews, specifically in the hotel industry, can also be a determining factor in defining management controls. In addition, this paper points out that OHR impacts differently, depending on the strategy used and the type of management control.

This study aims to analyse the relationship between the observable characteristics of CEOs and organizational performance. To achieve the proposed objective, data regarding the observable characteristics of CEOs (age, gender, family control, training, experience, duality and origin) and the organizational performance of BM&FBovespa companies were collected for the period from 2010-2015. A descriptive statistical analysis of the variables and the panel data analysis were conducted to test the hypotheses. Negative relationships were found in the characteristics of family control, experience and training, and a positive one was found with duality. No significant relationships were found regarding age, gender, and origin of the CEO and organizational performance. As limitations, it is possible to highlight the use of the characteristics of the CEO, the analysis by segment and the consolidated analysis of all years (2010 to 2015).

Este estudo teve por objetivo analisar a relação das características observáveis dos servidores públicos ligados à justiça e a intenção de turnover. Para tanto, aplicou-se um questionário a 449 profissionais servidores de Procuradorias do Ministério Público Federal do Brasil. Os dados foram tratados por meio da técnica de regressão múltipla com procedimentos de stepwise para limpeza da equação geral. A análise dos dados apresenta diversas indicações relevantes, além dos principais resultados, entre os quais evidencia-se que as mulheres têm menor intenção de turnover, assim como os servidores mais longevos e de maior for a remuneração. Distinto do esperado, não foi possível confirmar a hipótese de que os funcionários que trabalham a mais tempo na organização têm menor probabilidade de deixar a organização, além de que não foi estatisticamente confirmada os efeitos das variáveis de controle do modelo, sendo elas tipo de vínculo e parcialmente o tipo de atividades.

Purpose The purpose of this paper is to analyze the urban resilience capacity and its relations with the economic, social and environmental well-being in smart cities in the state of São Paulo (SP), particularly after the 2008 financial crisis. Design/methodology/approach Concerning its objectives, this study is characterized as descriptive. From the point of view of technical procedures, the research is bibliographic, and regarding data collection, it is documental. The approach of this research is quantitative, since it uses the statistical method. The sample was made up by 62 smart cities located in SP. The analysis comprised the period from 2010 to 2015. Findings The urban resilience pillars influence the economic well-being represented by the gross national product, in 58.8 percent, social well-being represented by the life expectancy of the residents of the smart cities, in 71.7 percent, and in environmental well-being indicated by CO2 emissions, in 21.5 percent. Research limitations/implications They are related to the researchers’ decision about the methodological design. Practical implications This study was limited to smart cities in SP listed in the RBCIH (Brazilian Network of Human Smart Cities), and may be extended to other cities in other Brazilian states. Social implications How resilience dimensions related to economic, social and environmental well-being such as poverty, food security, health, well-being, education quality, climate changes, and the like, were measured, which can be investigated in future research studies. Originality/value Despite its growing popularity worldwide, the urban resilience pillars and their relationship with human well-being in smart cities in the national context are little investigated, making this research original.

Todos os direitos, até mesmo de tradução, são reservados. É permitido citar parte de artigos sem autorização prévia, desde que seja identificada a fonte. cc BY Revista de Educação e Pesquisa em Contabilidade Journal of Education and Research in Accounting Periódico Trimestral, digital e gratuito publicado pela Academia Brasileira de Ciências Contábeis Editado em Português e Inglês. Versão original em Português.

Este estudo teve por objetivo verificar em que medida o engajamento dos funcionários de um grupo de empresas é influenciado por suas percepções acerca das práticas de responsabilidade social corporativa (RSC), mediado pela identificação organizacional. Para alcançar o objetivo, foi utilizado um questionário com 189 respostas válidas, aplicado a funcionários de um grupo de empresas do Paraná. Para análise, utilizou-se Modelagem de Equações Estruturais processada pelo software SmartPLS. Os resultados indicam relação positiva e significativa entre o comprometimento dos funcionários e suas percepções das práticas de RSC. Também evidenciam a identificação organizacional como mediadora desta relação. Conclui-se que a percepção da RSC tem o maior impacto sobre os funcionários quando eles se sentem mais identificados com a organização. Este estudo também contribui para demonstrar a importância de investigar a RSC sob um nível individual de análise.

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ABSTRACTis study investigates the intention of 691 students graduating from Accounting courses at public universities in the state of Paraná to pursue a career in the area of accounting, based on the eory of Planned Behavior. For the analysis, the sample was divided into ten mesoregions according to the criteria of the Paranaense Institute for Economic and Social Development (Ipardes). e data collected were treated using descriptive statistics and structural equations techniques. e research hypotheses were corroborated in most of the mesoregions and the main ndings show that attitude, subjective norm, and perceived behavioral control variables a ect the students' intention to pursue a career in the area of accounting. e samples for six mesoregions (1. Curitiba Metropolitan Area, 2. East Center, 4. North Central, 5. Northwest, 6. West, and 9. South Center), in which the three hypotheses were corroborated, represent the largest and most developed cities in Paraná. e results in the ten mesoregions studied explain an intention variance of between 27.84% and 64.31%. e ndings of this research contribute to understanding the pro les of accounting graduates from public institutions in the state of Paraná, providing elements to support the managers of the institutions in analyzing and elaborating di erentiated strategies in relation to course curricula and approaches, according to the particular region. In addition, regulatory agencies can use these ndings as a basis for in-depth research on the variables that in uence the intentions of future professionals and to develop policies that guide institutions in developing courses with more adequate and consistent content for the market.