I would like to start this May/2020 edition by proposing a brief reflection. Have you ever thought that the synergy of a team is often more important than the individual strength of an athlete? A well-assembled team should have pieces that complement each other and that acting together promote a result that would be difficult to achieve through a single individual. Thinking of a scientific journal, this team would be formed by the board of directors, editors, editorial assistants, etc. I am pretty sure that when one of these individuals wins, consequently everyone wins!
It is with this reflection that I would like to give a special thanks to Patrícia Motoki, our editorial assistant in recent years, who brilliantly fulfilled her job and was one of the main responsible for getting BBR to our readers in a timely manner and with quality. At the same time, I present to all of you our new editorial assistant Júlia Cavalcante, who will assume the position in the next editions and will certainly do an excellent job. Welcome to the BBR team. Finally, I present the articles in our third edition of 2020.
Opening the issue, Dias & Monteiro analyze a perceived value structure of programs associated with Brazilian football clubs that play the series A championship. Based on information from the year 2016 and using a multivariate technique of conjoint analysis, the authors find evidence that the price as well as the discount on ticket prices are perceived attributes with greater value. The results can help sports managers to find the maximum understanding of the best benefits to offer, such as to identify the positive points of the Fan Membership Programs of Football. http://bit.ly/3cFsj1g
Our second paper, from Moraes and Strehlau, compares the effects of the country of origin and the brand on the younger Millennial generation's intention to buy global brands. Based on a sample of 367 potential consumers of global brands, the results indicate that the way Younger Millennials connect to the brand is more important than how they perceive or feel the brand's home country. The results help us to understand consumer behavior, allowing a better targeting of a company's marketing decisions. https://bit.ly/2QFKN8v
Next, Massa, Andreassi, Lana and Lyra analyze how the concepts of paradigm, organizational culture and resource cognition influence the minds of managers and distort the choice of which dynamic capabilities should be developed by an organization in the process of innovation and change. Based on a case study, the authors find evidence that organizational paradigms distort the choice of which dynamic capabilities should be developed, prioritizing those that are in line with the organizational paradigm. The results help us to understand how some small companies survive environmental changes while others succumb. https://bit.ly/2UdL1Wy
Our fourth paper, from da Costa, de Angelo and Farias, analyzes the influence of the verticality metaphor, and of the regulatory focus on price assessments to get a good deal. Based on an experimental study with a design 2 (vertical metaphor: physically tall vs physically short) x 2 (regulatory focus: promotion vs prevention) between subjects, the authors find evidence that the individuals who consider themselves physically tall and focused on prevention had the best performance when assessing price in the context of getting a good deal. In practical terms, the findings show that the decrease in individuals’ motivation for decision making surrounding prices, under the effects of verticality, can be reestablished when they take on surveillance behavior as well as behavior aimed at avoiding mistakes. https://bit.ly/3bPjnVM
Following, Rosano-Peña, de Almeida, Rodrigues and Serrano estimate an eco-efficiency index for the municipalities of São Paulo that measures the potential for maximizing economic and environmental objectives, based on the best practices in the region. Following the Data Envelopment Analysis method with directional distance functions, based on classic variables of the production, multi-product function and the internalization of their externalities, the results indicate that, on average, municipalities can increase production and forest areas in 59%, as well as reducing degraded areas and inputs in the same proportion. The research results help us to define the priorities for environmental intervention in the state. https://bit.ly/3akH9rL
Closing the issue, Wronski and Klann analyze the influence of cultural dimensions on the level of accounting conservatism of companies from different countries. Based on a sample of 32 countries between 2010 and 2016, the results indicate that companies from countries with a more individualistic culture have a negative relationship with accounting conservatism, while countries with long-term orientation exhibit the opposite behavior. The results contribute to a better understanding of which intrinsic cultural factors of each nation can influence the quality of accounting information. https://bit.ly/34QOtKj
I hope you enjoy our selection of papers. Good reading to all!
Felipe Ramos – Editor-in-Chief - https://orcid.org/0000-0002-0469-9176