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Volume 51 Number 2 Year 2016

10 articles in this issue 

Cintia Rodrigues de Oliveira Medeiros, Rafael Alcapadipani

Recently, several cases of employees of corporations that have adopted an improper attitude toward clients were released, indicating that these events are common, not rare. In this article, we interviewed officials and former employees of fast-food and ca... see more

Pags. 123 - 136  

Dimitri Augusto da Cunha Toledo, Oscar Lima, Alexandre de Pádua Carrieri

This paper deals with the aesthetic properties of commodity-labor found in Exame magazine. At first, we distinguish commodity from commodity-labor. Then, we relate the categories labor, everyday life and the reflection forms of science and art, according ... see more

Pags. 137 - 150  

Carmelita Angélica Guimarães, Vera L. Cançado, Reginaldo de Jesus Carvalho Lima

This paper aims to characterize a case of moral harassment in a federal institution of higher education and to identify its consequences for the different actors. We carried out a descriptive and qualitative case study and collected data by means of docum... see more

Pags. 151 - 164  

Marilu Nuñez Palomino, Fábio Frezatti

From early times to the present, accounting literature has recorded several situations involving role conflict and ambiguity that cause tension among controllers. The theoretical framework was comprised of the seminal work on Role Theory by Katz and Kahn ... see more

Pags. 165 - 181  

Adriana Bruscato Bortoluzzo, Hsia Hua Sheng, Ana Luiza Porto Gomes

The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there are discretio... see more

Pags. 182 - 197  

Luciano Rossoni, Ricardo Engelbert, Ney Luiz Bellegard

The aim of this study is to investigate how different methods of extraction, factor definition, and rotation of exploratory factor analysis affect the fit of measurement scales. For this purpose, we undertook a meta-analysis of 23 studies. Our results ind... see more

Pags. 198 - 211  

Vânia Maria Jorge Nassif, Tales Andreassi, Maria José Tonelli

The objective of this paper is to analyze critical situations experienced by women entrepreneurs and understand how they have overcome such situations. The study contributes to the understanding of the issues related to the activities of women entrepreneu... see more

Pags. 212 - 224  

Paulo César de Sousa Batista, João Veríssimo de Oliveira Lisboa, Mário Gomes Augusto, Fátima Evaneide Barbosa de Almeida

This research analyses how the interaction between strategy capabilities, strategy types, strategy formulation quality and implementation capability affect organizational performance in Brazilian textiles companies. This article proposes and tests a conce... see more

Pags. 225 - 239