Brazilian Business Review http://www.bbronline.com.br/index.php/bbr <p>BBR - Brazilian Business Review publishes high quality research across all fields of business. Themes include, but are not limited to, management, accounting, controllership, finance, information management, innovation management, strategy, and economics. We welcome papers developed in public, private, or third sector organizations. Published six times a year, BBR is supported by FUCAPE, a top Brazilian business school.</p> <p><img src="/public/site/images/ojsadmin/bbr_scopus_pagina_frontal.png"></p> en-US <p>© Brazilian Business Review</p> bbronline@bbronline.com.br (Patricia A. S. Motoki) bbronline@bbronline.com.br (Patricia A. S. Motoki) Fri, 01 Mar 2019 13:03:03 +0000 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Editorial http://www.bbronline.com.br/index.php/bbr/article/view/522 <p>Dear readers,</p> <p>I am proud to announce that Scopus has finished indexing BBR’s contents from 2018 until now. Scopus has approved the inclusion of previous years, and we are waiting the Source Collection Team from Scopus to fulfill the request. You can check BBR’s indexed papers at <a href="https://www.scopus.com/results/results.uri?sort=plf-f&amp;src=s&amp;sot=a&amp;sdt=a&amp;sl=37&amp;s=SRCTITLE%28%22Brazilian+Business+Review%22%29">https://www.scopus.com/results/results.uri?sort=plf-f&amp;src=s&amp;sot=a&amp;sdt=a&amp;sl=37&amp;s=SRCTITLE%28%22Brazilian+Business+Review%22%29</a>.</p> <p>The current issue opens with Rafael &amp; Lopes exploring the effect of reactance on satisfaction of supplementary health care (SHC) systems. Psychological reactance is the negative emotional reaction to the loss of freedom. Results indicate that the evaluation of SHC providers is closely related to the level of individual reactance of the user and the way the plan is contracted, while freedom to choose the operator minimizes negative evaluations from individuals with high psychological reactance. <a href="http://bit.ly/2GPHpVb">http://bit.ly/2GPHpVb</a></p> <p>The second article, from Maldaner &amp; Kreling, proposes a method to steer the decision of a production technique given a specific industrial reality. Results are useful for industrial managers, supporting them in choosing techniques and practices that meet demands and restrictions. It bridges a gap between production strategy and its de facto implementation, and offer a scientifically-sound tool for practitioners. <a href="http://bit.ly/2H8vbGt">http://bit.ly/2H8vbGt</a></p> <p>Next, Costa, Barbosa, Zha &amp; Trilokekar study different perceptions on tuition fees in higher education from three very distinct countries: Brazil, China, and Canada. Using a multi-case study with government officials, higher education specialists, and student leadership, results indicate that participants view tuition fees as a way of boosting public higher education institutions. Fees levied on those with the means to pay translate into greater financial availability, democratizing access and permanence of the underprivileged. <a href="http://bit.ly/2H64B0S">http://bit.ly/2H64B0S</a></p> <p>In the fourth article, Ferreira &amp; Falcão analyze the influence of institutional distances and strategic motivations for internationalization on Brazilian foreign direct investment (FDI). Results point that cultural distance has a negative impact on the outflows of Brazilian FDI, corroborating previous studies in other countries, and consistent with greater distance increasing uncertainty and risks. Brazilian FDI seeks large markets and strategic resources, which may be the result of domestic institutional inefficiencies. These specific assets (strategic resource seeking) are the result of the market position of the acquired company, which grants access to intangible resources. <a href="http://bit.ly/2BadDGo">http://bit.ly/2BadDGo</a></p> <p>Following, Scussel &amp; Demo develop a scale to measure relationship perception among customers of luxury fashion brands. The result is a Luxury Customer Relationship Perception Scale composed by three primary factors (brand experience, customer loyalty and brand image) and a second order factor (customer relationship perception). The validation of the scale yields good psychometric indices, and a real-world test indicates the scale is useful to relational studies. <a href="http://bit.ly/2EFuGC9">http://bit.ly/2EFuGC9</a></p> <p>Last, Silva, Zonatto, Magro &amp; Klann explore cost asymmetry behavior (sticky costs) and earnings management practices. Evidence points that accounting profit is affected by sticky costs behavior and by earnings management practices. Furthermore, total accruals and part of earnings management are explained by sticky costs, contributing to the discussion that part of earnings management can be due to sticky costs, not only due to opportunistic behavior as commonly assumed. <a href="http://bit.ly/2TOk6hh">http://bit.ly/2TOk6hh</a></p> <p>We hope you enjoy our selection of papers. Good reading!</p> <p>Fabio Motoki – Editor-in-Chief - <a href="http://orcid.org/0000-0001-7464-3330">http://orcid.org/0000-0001-7464-3330</a></p> Fabio Motoki Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 http://www.bbronline.com.br/index.php/bbr/article/view/522 Thu, 28 Feb 2019 19:20:58 +0000 The Effect of Reactance on Satisfaction: A Study in the Context of Supplementary Health Care Systems http://www.bbronline.com.br/index.php/bbr/article/view/512 <p>In a scenario in which the State is unable to serve the entire population, private health organizations have emerged, offering health plans and private assistance, called supplementary health systems. Given this context, the theme of this work is the study of the effect of psychological reactance on the satisfaction of users of supplementary health plans. The empirical phase was conducted through a survey with 145 university students. Data analysis, conducted through the macro PROCESS, indicated that the valuation of supplementary health care providers is closely related to the level of individual reactance of the user and the way the plan is contracted. Furthermore, freedom of choice of the operator minimizes negative evaluations from individuals with high psychological reactance.</p> Diego Nogueira Rafael, Evandro Luiz Lopes Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 http://www.bbronline.com.br/index.php/bbr/article/view/512 Fri, 01 Mar 2019 00:00:00 +0000 Strategic management of manufacturing – Proposal of a method that recommends production techniques to leverage different competitive dimensions http://www.bbronline.com.br/index.php/bbr/article/view/513 <p>The manufacturing strategy literature is very wide. The approach of some concepts, such as the Strategic Business Units (SBU) and Competitive Dimensions, evolves towards the concept of Focused Factory by Skinner (1974) and culminates in the definition of different techniques, systems and tools that leverage each Competitive Dimension. However, the literature is much more restricted when it comes to determining which particular manufacturing technique should be adopted among different possibilities. This study aims at filling this gap by proposing a method, which directs decision-making when one needs to define the most appropriate production technique(s) to be adopted within a specific industrial reality. The research method adopted is Design Research. The final method proposed assists its user to select the production techniques that are best aligned with a given application reality. It seeks to go one step further in unfolding Production Strategy by supporting industrial managers to adopt techniques and practices that meet their main demands and specific conditions experienced in their daily routines.</p> Luis Felipe Maldaner, Rafael Kreling Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 http://www.bbronline.com.br/index.php/bbr/article/view/513 Fri, 01 Mar 2019 00:00:00 +0000 Higher Education Systems and the Tuition Fees Charging: Perspectives and Perceptions n Brazil, Canada and China http://www.bbronline.com.br/index.php/bbr/article/view/514 <p>This study aims to understand the perceptions of the tuition fees charging in Canada and China and the perspectives of this practice in Brazil, which is a country where society requires access to quality higher education,&nbsp;but which faces large budgetary constraints on its public funding. To understand these questions, a qualitative exploratory multi-case study was carried out with government officials, specialists in higher education, and student leadership from all three countries. In conclusion to this analysis, and considering the benefits provided by the Canadian and Chinese participants, it is suggested for Brazil to perform a reflection on this subject. The study shows that such an initiative can boost public higher education institutions through greater financial availability and democratize access and permanence, as there would be more resources to invest and assist students from underrepresented groups participating in the system.</p> Danilo de Melo Costa, Francisco Vidal Barbosa, Qiang Zha, Roopa Desai Trilokekar Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 http://www.bbronline.com.br/index.php/bbr/article/view/514 Fri, 01 Mar 2019 00:00:00 +0000 The impact of CAGE institutional distances and motivations for internationalization on the Brazilian foreign direct investment outflows http://www.bbronline.com.br/index.php/bbr/article/view/519 <p>In this study, we have analyzed the influence of institutional distances and strategic motivations for internationalization on Brazilian foreign direct investment (FDI). We suggest that institutional differences, between Brazil and the host country, measured with Ghemawhat’s (2001) CAGE typology, have a negative impact on FDI flows. However, we propose that the market-seeking and strategic asset-seeking motivations (e.g., new knowledge acquisition) moderate the impact of institutional differences on investment decisions by reducing the impact of the institutional distances between countries on investment decisions.</p> Manuel Portugal Ferreira, Marcelo Braga Falcão Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 http://www.bbronline.com.br/index.php/bbr/article/view/519 Fri, 01 Mar 2019 00:00:00 +0000 The relational aspects of luxury consumption in Brazil: the development of a Luxury Customer Relationship Perception Scale and the analysis of brand personality influence on relationship perception on luxury fashion brands http://www.bbronline.com.br/index.php/bbr/article/view/515 <p>The main objective of this article is to develop a scale to measure relationship perception among customers of luxury fashion brands in Brazil. We followed Churchill’s (1979) and Rossiter’s (2002) guidelines on scale development, emcompassing interviews and the creation of a pilot version of the scale, that went through two purification processes – exploraroty and confirmatory factor analysis. The Luxury Customer Relationship Perception Scale is a 20 items instrument composed by three primary factors (brand experience, customer loyalty and brand image) and a second order factor (customer relationship perception), with good psychometric indices. As a secondary objective, we tested the relation between the dimensions of brand personality on relationship perception in the luxury context, confirming a prediction relation between these variables. Regarding our contributions, we propose a new metric for marketing literature, which enables future relational studies with other consumer behavior constructs. Then, we empirically show the impact of brand personality on relationship perception, filling a gap on literature that can also help the research on the antecedents of relationship marketing.<br>Lastly, we analyse luxury consumption in an emerging country, a topic of<br>growing interest in literature, bringing out the aspects of the relationship<br>between luxury brands and Brazilian customers.</p> Fernanda Scussel, Gisela Demo Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 http://www.bbronline.com.br/index.php/bbr/article/view/515 Fri, 01 Mar 2019 00:00:00 +0000 Sticky Costs Behavior and Earnings Management http://www.bbronline.com.br/index.php/bbr/article/view/520 <p>This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 160 Brazilian companies listed on BM&amp;FBovespa between 2008 and 2017. Multiple linear regression models were used to analyze the data. We observed that accounting profit is affected by sticky costs behavior and by earnings management practices. Total accruals and part of earnings management are explained by costs asymmetric behavior. This paper contributes to the current research on the discussion that part of earnings management can be due to sticky costs. In addition, the results show that the Dechow, Sloan and Sweeney (1995) model could consider the asymmetry of costs as an interference variable on total accruals, in order to better estimate the discretionary accruals.</p> Alini da Silva, Vinícius Costa da Silva Zonatto, Cristian Bau Dal Magro, Roberto Klann Copyright (c) 2019 Brazilian Business Review http://creativecommons.org/licenses/by/4.0 http://www.bbronline.com.br/index.php/bbr/article/view/520 Fri, 01 Mar 2019 00:00:00 +0000