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Article
Publication date: 26 January 2024

Miguel Pina e Cunha, António Nogueira Leite, Arménio Rego and Remedios Hernández-Linares

This paper aims to discuss the work of non-executive directors (NEDs) as inherently paradoxical. Paradox refers to the presence of persistent contradictions between interdependent…

Abstract

Purpose

This paper aims to discuss the work of non-executive directors (NEDs) as inherently paradoxical. Paradox refers to the presence of persistent contradictions between interdependent forces. Those persistent tensions are explored, and approaches are indicated to stimulate the adaptive use of paradoxes as forces of innovation and renewal.

Design/methodology/approach

This conceptual approach can be read as an invitation for corporate governance scholars to embrace the logic of paradox to expand the understanding of this topic. Paradox is not conceptualized as an alternative to dominant structural views, including board composition, but as a complementary conceptual perspective, a meta-theoretical lens to shed light on the tensions inherent to governance.

Findings

The authors propose that paradox theory offers a fresh conceptual lens to study the role of NEDs. This approach may help NEDs to turn tensions and paradoxes visible to develop a rich understanding of their work, as well as helping them navigate the complexities of organizing, a process rich in inherent paradoxicality.

Originality/value

Organizational paradox theory is a bourgeoning field of study, but the conceptual lens of paradox has still been underexplored in the study of corporate governance.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 2 April 2019

Ricardo Antônio Câmara, Emerson Antonio Maccari and Renato Ribeiro Nogueira Ferraz

The purpose of this paper is to investigate the contribution of a project management approach to develop a tool to support the management of Brazilian stricto sensu graduate…

1404

Abstract

Purpose

The purpose of this paper is to investigate the contribution of a project management approach to develop a tool to support the management of Brazilian stricto sensu graduate programs (SS-GP). The Adaptive approach was chosen by applying the Project Management Life Cycle (PMLC) method.

Design/methodology/approach

The study corresponds to the concept of applied research. The qualitative approach was used. The research strategy was the action research, where participants cooperate to understand their environment, identify problems and seek a solution, simultaneously producing and using the knowledge produced.

Findings

The results showed one possible way to apply a contingency project management approach to develop the tool. In addition, indicated that its application facilitated the project work, especially when finding a solution for the project’s development and when dealing with the changes inherent to the uncertainties about the problem.

Research limitations/implications

The lack of more updated information and the limitation of time and resources led to the reduction of the environment scope and of the number of functionalities developed.

Practical implications

To contribute to the generation of knowledge and expertise to support the management of SS-GP in activities such as providing information to the CAPES evaluation system, academic production analysis, collaborative researcher network analysis and post-graduation program monitoring and evaluation.

Originality/value

To fill a gap pointed out by several studies, that it is not possible to automatically generate input lists to be processed by ScriptSucupira tool, based on filtered criteria, comprising the entire universe of the Brazilian SS-PG. The creators of ScriptSucupira also declared to ignore the existence of an artifact similar to that.

Article
Publication date: 2 March 2023

Gláucya Daú, Annibal Scavarda, Maria Teresa Rosa Alves, Ricardo Santa and Mario Ferrer

Population worldwide has experienced several challenges related to sustainable development, such as scarcity of natural resource, unsustainable consumption, poverty, injustice…

Abstract

Purpose

Population worldwide has experienced several challenges related to sustainable development, such as scarcity of natural resource, unsustainable consumption, poverty, injustice, violence, social inequality and natural disaster (including floods, tsunami and landslide). These issues interfere in sustainable development and target to achieve societal balance, structuring without compromising economic and environmental resources of future generations. The higher educational institutions are included in this context because they play a role in professional training and in education to promote sustainable practices. The higher educational institutions can assume a prominent position in the 2030 Agenda implementation for sustainable development of the United Nations, especially in the Goals 4 and 10, quality education and reduced inequalities, respectively. The purpose of this research study aims to develop a literature review and analyze the higher educational and sustainable themes, involving the Brazilian scenario.

Design/methodology/approach

This research study develops a literature review based on researches that involve higher educational and sustainable themes in the Brazilian scenario. Inclusion criteria are papers in English, with the search equations in their titles, and peer-reviewed papers. Paper publication year was not an exclusion criterion. This research aimed to understand opportunity and challenge processes in the Brazilian higher educational institutions and their actions, so that the Sustainable Development Goals are completely achieved and the 2030 Agenda for sustainable development is fulfilled. For this, a research central question was established: What are the opportunities and the challenges to achieve the 2030 Agenda for sustainable development in the Brazilian higher education?

Findings

A total of 636 papers were recovered. The “Higher Education AND Opportunities,” “Higher Education AND Challenge,” “Higher Education AND Challenges,” “Higher Education AND Opportunity,” “Brazilian AND Higher Education” and “Brazil AND Higher Education” search equations found, respectively, 165, 146, 131, 74, 62 and 25 papers, involving 94.8% of the total number of the papers found. The papers recovered enabled the vision of five clusters: policy; inclusion; culture; relationship; and environment, society and economy. The paper analyses found that innovation process, sustainable practical implementation and holistic look, involving professors and students, can allow the 2030 Agenda achievement.

Originality/value

The authors of this research study presented a framework based on the literature analyzed through five clusters: policy; inclusion; culture; relationship; and environment, society and economy, considered from opportunity and challenge perspectives. The authors introduced and discussed the Brazilian higher educations and their opportunities and challenges. The Brazilian panorama was linked with the 2030 Agenda for sustainable development, in specific, with the Goals 4 and 10. Implications of this research study are related to the higher educational opportunities and challenges in policy, inclusive, cultural, sustainable and relationship contexts, involving governmental and nongovernmental sectors, professors and students for the Brazilian educational improvement.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 6
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 24 October 2008

Delfina Gomes, Garry D. Carnegie and Lúcia Lima Rodrigues

The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this…

2472

Abstract

Purpose

The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.

Design/methodology/approach

Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.

Findings

Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.

Originality/value

This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 June 2020

Lívio Antônio Silva Pereira, Raquel Martino Bemfeito, Carla Martino Bemfeito, Priscila de Castro e Silva, Jéssica Ferreira Rodrigues, Michelle Carlota Gonçalves, Ana Carla Marques Pinheiro and Roberta Hilsdorf Piccoli

The main purpose of this paper was to evaluate the influence of the zein coating containing essential oils on the sensory characteristics of sodium-reduced mozzarellas.

Abstract

Purpose

The main purpose of this paper was to evaluate the influence of the zein coating containing essential oils on the sensory characteristics of sodium-reduced mozzarellas.

Design/methodology/approach

Mozzarellas were prepared by dipping in brine containing 5, 10, 15 or 20% of NaCl (w/v) that correspond, respectively, to 25, 50, 75 and 100% of NaCl content used in industry. These salted mozzarellas and another one, unsalted, were coated by an edible zein film added with 3% of a mixture of thyme and garlic essential oils (1:1). They were subjected to sensory analysis in relation to salty taste and overall impression. The mozzarella without salt reduction (20% NaCl w/v), coated or uncoated with the edible film, was also subjected to the analysis of water loss and microbiological quality, in order to evaluate the impact of this film on product quality.

Findings

The zein coating added with oils did not compromise the sensory acceptance of the mozzarella prepared with up to 50% of salt reduction. Water loss and microbial growth were lower in zein-coated mozzarella than in uncoated mozzarella. These results showed that this film could be applied as natural additive, contributing to the microbiological and sensory characteristics of the mozzarella.

Originality/value

This paper contributes to reducing the lack of studies in relation to new technologies for food preservation and sodium reduction. In addition, the zein coating containing essential oils can be tested on other food categories.

Details

British Food Journal, vol. 122 no. 9
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 18 September 2019

Gilciane Américo Albuquerque, Ana Vânia Carvalho, Lênio José Guerreiro de Faria, Renan Campos Chisté, Luiza Helena da Silva Martins and Alessandra Santos Lopes

Jambolan has be used as a diabetes-treatment aid, and it has become quite popular; studies have been carried out over the years on this fruit because it presents high activity…

Abstract

Purpose

Jambolan has be used as a diabetes-treatment aid, and it has become quite popular; studies have been carried out over the years on this fruit because it presents high activity against superoxide anion and hydroxyl radicals due to the bioactive compounds that may play an important role against oxidative stress. No studies have been reported on the effects of pasteurization on the bioactive compounds of jambolan tropical juice. The paper aims to discuss these issues.

Design/methodology/approach

For evaluation of the effects of pasteurization on jambolan juice bioactive compounds, a complete compound and rotational experimental design was carried out by varying temperature (80–90°C) and time (45–75 s). The bioactive compounds (total phenolic, total anthocyanin and antioxidant activity) and the enzymatic activity of enzymes (enzymatic browning) were assessed.

Findings

The study of bioactive compounds in the pasteurized juice of jambolan, showed that the total phenolics (TP) and ABTS antioxidant activity presented statistical significance (p<0.05). The action of enzymes causing enzymatic browning was only observed in the standard sample. The optimization of the pasteurization process with the maximum bioactive compound retention was 91.65°C for 69.45 s. The optimal point found is in agreement with studies on thermal treatment that recommend using short times at high temperatures for better retention of food constituents.

Originality/value

The incidence of chronic diseases in humans has increased significantly over the years, some bioactive phytochemicals present in fruits may help against these diseases, so the production of tropical jambolana juices can help to nourish and regulate the consumer health. Therefore, studying the maintenance of bioactive compounds present in this product could be an alternative for the production of healthier foods.

Details

British Food Journal, vol. 121 no. 11
Type: Research Article
ISSN: 0007-070X

Keywords

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