ISSN 1808-2386   QUALIS A2
12 | 1
January February 2015
: : :

Dear Readers,
I would like to start the first editorial of 2015 wishing a year full of achievements for our readers, authors, reviewers, editors, team and staff of BBR. I wish a very good year for everyone.
I would like to initially highlight the holding of the second edition of BBR Conference in December 2014. It was a high quality event, with the presentation of very good articles. We also had great speakers. I thank the participation of Prof. Dr. Robert Morgan (Cardiff Business School), Prof. Dr. Helena Alves (Universidade da Beira Interior), Prof. Dr. Rafael Rogo (Sauder School of Business) and Prof. Dr. Alexandre Schwartsman (Schwartsman & Associados Consultoria Econômica). I also thank the presence of the authors from the 11 papers selected for presentation at the event. At the end of the event, it was disclused six works that were selected for a special edition of BBR, which will come out this year ,2015. Finally, I thank the coordinator of the event, Prof. Dr. Graziela Fortunato, who prepared an event to match BBR´s importance. I would like to thank to all who contributed to the second edition of BBR Conference.
In this first issue of the year, I present the study Maísa Gomide Teixeira and Karina De Déa Roglio. The present study investigates the influence of the dynamics of institutional logics in the decisions on structural changes adopted by a cooperative. In the view of institutional complexity of a cooperative, the qualitative research contributed to the understanding of hybridity phenomenon in organizations. Following, the study of Raimundo Nonato Lima Filho, Gerlando Augusto Sampaio Franco de Lima and Adriano Leal Bruni that investigated the learning of accounting students, noting especially issues related to gender and age. The authors found that older students and male students require more attention in learning than younger or female students, contributing to educators on the accounting area.
The third study of this issue is authored by Germano Glufke Reis, Maria Tereza Leme Fleury, Afonso Carlos Correa Fleury and Felipe Zambaldi and addressed the simultaneous influences of culture and global awareness of foreign affiliates of Brazilian multinationals. The results suggest that the global awareness and cultural factors influence in different ways the development of subsidiaries’ competences. The authors concluded that these dimensions can have simultaneous stimuli and opposed and misaligned forces affecting the development of skills abroad, creating an effect of "tug of war" (culture versus global consciousness). The following research is by José Carlos Nogueira Cavalcante Filho and Edson Daniel Lopes Gonçalves. The authors investigated the effect of informational Brazilian interest rate of short-term and found that a significant amount of short-term volatility in the fixed income market is captured by introducing jumps in the stochastic process of the short-term rate.
The fifth study was conducted by Diego de Queiroz Machado, José Ednilson de Oliveira Cabral  and Fatima Regina Ney Matos and sought to identify clusters of business segments for the use of cooperative agents for the development of innovations in the manufacturing industry in Brazil. The authors demonstrated a low valuation of external cooperation agents, mainly universities and research centers, indicating an innovation model that is still far from the concept of open innovation. Finally, the last study was produced by Fábio Frezatti, Diógenes de Souza Bido, Ana Paula Capuano da Cruz and Maria José de Camargo Machado. The authors aimed to identify the role of strategic profiles and management control instruments in the innovation process of organizations. The results showed the link between incremental innovation and strategic planning and between radical innovation and the Balanced Scorecard, among other relevant findings.
In short, these are the studies that we offer to our readers in this first edition of 2015. I hope you enjoy. Good reading!
Emerson Mainardes
Chief Editor
BBR - Brazilian Business Review


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