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The aim of this paper is to investigate the potential impact of Industry 4.0 (I4.0) digital technologies on promoting sustainability in small and medium-sized enterprises (SMEs) within developing economies such as Brazil. Additionally, we present a comprehensive framework that consolidates this correlation.

Qualitative research was conducted through semi-structured interviews with leaders of SMEs to identify the specific challenges in achieving sustainability. Additionally, interviews were conducted with technology provider firms to evaluate the existing solutions available to SMEs. The interview results were analyzed, and technological solutions were proposed through a focus group session involving four experts in I4.0. These proposed solutions were then compared with the offerings provided by the technology providers. Based on this, a second round of meetings was conducted to gather feedback from the SMEs.

The findings of this study confirm the feasibility of implementing I4.0 and sustainable practices in SMEs. However, it is crucial to tailor the technologies to the specific circumstances of SMEs. The study presents propositions on how specific applications of technology can address the economic, environmental and social demands of SMEs. Furthermore, a framework is proposed, emphasizing the integration of smart technologies as essential components across sustainability dimensions.

This study makes a significant contribution to the current body of literature as it pioneers the examination of the relationship between I4.0 technologies and sustainability, focusing specifically on SMEs in a developing country context.

El objetivo de este estudio es investigar el potential impacto de las tecnologías digitales de la Industria 4.0 en la promoción de la sostenibilidad en las pequeñas y medianas empresas (PYMES) en economías en desarrollo, como Brasil.

Realizamos una investigación cualitativa mediante entrevistas semiestructuradas a líderes de PYMES para identificar los desafíos que enfrentan en la búsqueda de la sostenibilidad. También llevamos a cabo entrevistas con empresas proveedoras de tecnología para evaluar las soluciones existentes. Los resultados de las entrevistas se analizaron y se propusieron soluciones tecnológicas a través de una sesión de grupo focal con cuatro expertos en la Industria 4.0. Estas soluciones se compararon con las ofertas proporcionadas por los proveedores de tecnología. Posteriormente, se realizaron una segunda reunión para recopilar comentarios de las PYMES.

Los hallazgos de este estudio confirman la viabilidad de implementar la Industria 4.0 y prácticas sostenibles en las PYMES. Sin embargo, es crucial adaptar las tecnologías a las circunstancias de las PYMES. Presentamos propuestas sobre cómo las aplicaciones de la tecnología pueden abordar las demandas económicas, ambientales y sociales de las PYMES. Además, proponemos un marco que destaca la integración de tecnologías como componentes esenciales de la sostenibilidad.

Este estudio es pionero en examinar la relación entre las tecnologías de la Industria 4.0 y la sostenibilidad, centrándose específicamente en las PYMES en un contexto de país en desarrollo.

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

This study aimed to analyze the most common child’s play of students (approximately seven years old) both during the playtime and the time they are not at school, also considering the teacher’s interpretation of the child’s play practiced in the school, located in a small slum of the metropolitan area of Belo Horizonte. In this way, the analysis considered the issues that involve the recognition of the essentiality of childhood (Dahlberg, Moss, & Pence, 2003; Sarmento, 2007), in the context of the reality and affectivity of children in the place called slum (Coelho, 2007; Perez & Jardim, 2015, Tuan, 1983), as well as in aspects that demonstrate the control of their bodies through the child’s play performed in the school (Brighente & Mesquida, 2011; Foucault, 2009). As a methodological basis, participant observation was chosen because it was believed that from this practice it was possible to extract important experiences and reflections from the research participants, know our actions and, by observing these people, their behaviours and attitudes in routine situations (Lüdke & André, 1986). The results suggested that the slum children’s play, both in school and outside, are different among boys and girls. In the open areas of the slum, the boys explore more spaces than girls, who prefer child’s play in the domestic sphere. At school, educators try to censure some behaviours and attitudes of children, suggesting the pursuit of obedient postures and disciplined bodies. In this context, it is crucial that educators do not convert the school into a place of censorship of the child’s play that resides in the slums and thus transforming the school into a space that reinforces the domestication of bodies from the earliest stages of childhood.

This paper aimed to contextualize the process of public hospital providing services, based on the measurement of the performance of Federal University Hospitals (HUFs) of Brazil, using the technique of multivariate statistics of principal component analysis.

This research presented a descriptive and quantitative character, as well as exploratory purpose and followed the inductive logic, being empirically structured in two stages, that is, the application of principal component analysis (PCA) in four healthcare performance dimensions; subsequently, the full reapplication of principal component analysis in the most highly correlated variables, in module, with the first three main components (PC1, PC2 and PC3).

From the principal component analysis, considering mainly component I, with twice the explanatory power of the second (PC2) and third components (PC3), it was possible to evidence the efficient or inefficient behavior of the HUFs evaluated through the production of medical residency, by specialty area. Finally, it was observed that the formation of two groups composed of seven and eight hospitals, that is, Groups II and IV shows that these groups reflect similarities with respect to the scores and importance of the variables for both hospitals’ groups.

Among the main limitations it was observed that there was incomplete data for some HUFs, which made it impossible to search for information to explain and better contextualize certain aspects. More specifically, a limited number of hospitals with complete information were dealt with for 60% of SIMEC/REHUF performance indicators.

The use of PCA multivariate technique was of great contribution to the contextualization of the performance and productivity of homogeneous and autonomous units represented by the hospitals. It was possible to generate a large quantity of information in order to contribute with assumptions to complement the decision-making processes in these organizations.

Development of public policies with emphasis on hospitals linked to teaching centers represented by university hospitals. This also involved the projection of improvements in the reach of the efficiency of the services of assistance to the public health, from the qualified formation of professionals, both to academy, as to clinical practice.

The originality of this paper for the scenarios of the Brazilian public health sector and academic area involved the application of a consolidated performance analysis technique, that is, PCA, obtaining a rich work in relation to the extensive exploitation of techniques to support decision-making processes. In addition, the sequence and the way in which the content, formed by object of study and techniques, has been organized, generates a particular scenario for the measurement of performance in hospital organizations.

The purpose of this paper is to draw on concepts from the creative economy literature to present a proposal for conceptualizing the creative industries from the perspective of the ideas underlying the concepts of industrial districts and the triple helix. The analysis lays out the foundations with a review of the literature on the creative economy and builds upon them with the terminology of creative industries and industrial districts.

The analysis lays out the foundations with a review of the literature on the creative economy and builds upon them with the terminology of creative industries and industrial districts. A three-dimensional representation is developed, from a perspective in which the three dimensions comprise university, creative industries and government, combined with seven underlying factors that define the archetypal framework from the perspective of the creative economy of the region's handcrafts.

Working from the principal of an analysis of underlying factors, the paper presents an ethnographic study of the potentials and obstacles present in the handcrafts sector and delineates the work that remains to be done to enable construction of a creative economy.

A prominent possibility based on the ethnographic study of the potentials listed, the creative economy of the handicraft sector is underexplored in the Amazon. Based on the Amazon heritage of the people in the Alto Solimões region, future prospects such as establishment of guilds, clusters and internationalization of production in a tourism association represent sui generis potentials for the economic development of the Alto Solimões region of the Brazilian Amazon.

The contribution of the present case lies in the critical view that every business actor should exercise – be it general manager, middle management, supervisor or executive – when building a strong organizational culture in corrupt political environments.

The purpose of this case study is to explore the dilemma in which Marcelo Odebrecht, once CEO of Odebrecht, found/determined whether to continue with the business model established by the founders of Odebrecht or take a new path for the organization. After exploring the corrupt acts of Odebrecht and the scope of Operation Lava Jato, the reader can reflect on the importance of organizational culture (according to the three levels proposed by Schein) in the face of the emergence of corruption. By generating discussions about organizational culture, business ethics, political culture and corruption, the organizational culture of Odebrecht is problematized in relation to its real behavior.

Students of administration, business and international business undergraduates and graduates, as well as members of senior management in companies in the infrastructure sector. Also, given the plurality of possible readings, it is recommended that the case also be used in courses or specializations in organizational psychology, organizational sociology or organizational anthropology.

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CSS 5: International Business.

The purpose of this paper is to present deprivation in urban Brazil in a multidimensional perspective with dimensions related to household’s objective information, assets in the household, subjective evaluation concerning the dwelling and expenses.

The author used factorial analysis applied to the Brazilian Household Budget Survey. Most dimensions showed a positive correlation with income, while for others it was not observed any significant difference between income ranges. Some types of deprivation specially touched low-income households, while other dimensions differentiated middle-income households, or even higher income households. The author applied a fuzzy perspective to define deprivation membership in each dimension with the use of a modified logistic function. The author observed that households with similar income faced different levels of deprivation in many dimensions.

The author showed that there were significant differences in household’s expense preferences and profiles linked to these findings. Households with high levels of food deprivation relatively spend more on household’s rent, taxes and services, indicating that shelter and then food in the household are the very basic goods. Larger relative expenses with food in the household indicated higher levels of deprivation in all other dimensions, indicating that due to these higher food expenditures, the households could not overcome the deprivation in other dimensions. Households that spend more on smoke and gambling faced higher deprivation in most dimensions, suggesting different expenses priorities, less household oriented.

To the best of the knowledge, this is the first attempt to link multidimensional deprivation and expenses profile for Brazilian data.

The purpose of this trends paper is to offer insights into the technological changes affecting our cities and urban tourism destinations, and to explore avenues for further research and practice in the context of smart tourism destinations.

The literature on smart cities and smart tourism destinations is analysed in view of delivering a research agenda for a new generation of “post-smart” tourism destinations, beyond existing paradigms in this field.

Smart tourism research to date is found to be lacking in terms of addressing emerging (“post-smart”) social issues increasingly faced by global tourism cities, such as growing inequalities between host communities and visitors, wellness (e.g. slow tourism and slow cities) and resilience and mental health (e.g. digital detox), among others.

A post-smart approach to tourism city management and marketing calls for rethinking of existing tourism and urban policies that address wider sustainability issues exemplified by the urban transitions debate as well as adopting a more holistic networked approach to smartness involving entire regions. This also calls for the development of a new research agenda in urban tourism through a new prism – the post-smart “wise” tourism destination.

A new tourism futures construct – the “wise” tourism destination – is posited. This is done within the context of a new (“post-smart”) generation of tourism cities. It is argued that “wise” tourism cities will require novel attributes and adopt a visionary strategic positioning well beyond today’s smart tourism destination paradigms. Additionally, a tentative research agenda for “wise” tourism cities is discussed.

The purpose of this study was to develop plant-based babassu milk flavored with grape fruit (GF).

A four mixed beverages formulations containing 15%, 25%, 35% and 45% GF were produced. The pH, titratable acidity (TA), soluble solids (SS), sugar: acid ratio and color analysis were performed. Sensory evaluation was measured by the hedonic scale, just-about-right (JAR) scale and purchase intent. Moreover, a check-all-that-apply (CATA) form was applied to obtain description data on the formulations.

The pH values of mixed beverages decreased (p < 0.05) when the concentration of GF increased, while the TA and the SS increased (p < 0.05). The GF addition provided the product with greater opaque and redness. Sensory evaluation revealed good consumer acceptance. For the hedonic scale, 35% and 45% GF contributed to the higher acceptance of color, appearance, flavor and overall liking attributes. For JAR data, the flavor grape term was highest in the JAR region (51%) with 45% GF. Based on the frequency of terms cited by consumers in the CATA test, the treatment with 15% GF was described by babassu flavor, strange and low astringency terms. For purchase intent, most consumers would buy the product with 35% and 45% GF.

This study demonstrates that babassu, an almond little used industrially, is an alternate to plant-based milk. The higher sensory acceptance occurs when 45% GF is used for its flavoring. The CATA indicated that ideal sweetness, striking, acid and ideal grape flavor described the better beverage.

This study examines the investment horizon influence, mediated by market optimism, on earnings management based on accruals and real activities. Based on short-termism, the authors argue that earnings management increases in optimistic periods to boost corporate profits.

The authors analyzed non-financial Brazilian publicly traded firms from 2010 to 2020 by estimating industry-fixed effects of groups of short- and long-horizon firms to compare their behavior on earnings management practices during bullish moments. For robustness, the authors used alternate measures and trade-off analyses between earning management practices.

The findings indicate that, during bullish moments, companies prioritize managing their earnings through real activities management (RAM) rather than accruals earnings management (AEM), depending on their time horizon. The results demonstrate the trade-off between earnings management practices.

This study presents limitations when using proxies for earnings management and investor sentiment.

Investors and regulators should closely monitor companies' operations, especially during bullish market conditions to prevent fraud.

The study addresses investor sentiment mediation in the earnings management discussion, introducing the short-termism approach.