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ItemDesafios do planejamento em políticas públicas: diferentes visões e práticas(2006) Oliveira, José Antônio Puppim deEste artigo analisa conceitualmente as diversas maneiras de se pensar planejamento, particularmente com respeito a políticas públicas. O artigo focaliza principalmente os problemas de planejamento nos chamados países em desenvolvimento, em especial no Brasil. Esses problemas estão relacionados à ênfase dada ao tecnicismo, à burocracia de formulação e controle e às previsões dos economistas. Isso tende a colocar sombra na parte mais importante do planejamento: o processo de decisão, que é uma construção política e social. O artigo mostra que o planejamento em políticas públicas tem de ser visto como um processo, e não como um produto técnico somente. A importância do processo se dá principalmente na implementação, pois esta é que vai levar aos resultados finais das políticas, programas ou projetos. O artigo argumenta que o planejamento é um processo de decisão político-social que depende de informações precisas, transparência, ética, temperança, aceitação de visões diferentes e vontade de negociar e buscar soluções conjuntas que sejam aceitáveis para toda a sociedade, principalmente para as partes envolvidas, levando continuamente ao aprendizado ItemClássicos da Revista de Administração Pública(Escola Brasileira de Administração Publica e de Empresas. Programa de Estudos Administração Brasileira Propesquisa, 2003) Martins, Paulo Emílio MatosComo atividade acadêmica do Programa de Estudos Administração Brasileira da EBAPE/FGV, este trabalho se alinha às homenagens de celebração do cinqüentenário da Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas e dos 35 anos de publicação ininterrupta da Revista de Administração Pública – RAP, ambos ocorridos no ano de 2003. O lançamento deste livro digital foi feito durante o II Encontro de Administração Brasileira: O Espaço Organizacional na Literatura Interpretativa do Brasil, financiado pelo PROPESQUISA da EBAPE/FGV, em 16 de dezembro de 2003. Como edição comemorativa de tão significativas datas, os registros ora reeditados são fac-símiles dos documentos originais preservando, assim, a paginação e a ortografia da publicação original e, eventualmente, seus erros gramaticais e tipográficos. ItemA ratings pattern heuristic in judgments of expertise: when being right looks wrong(Elsevier, 2018) Spassova, Gerri; Palmeira, Mauricio; Andrade, Eduardo BittencourtWe propose a “ratings pattern heuristic” in judgments of expertise—that is, people’s tendency to undervalue critics who assign the same rating to multiple options, overlooking diagnostic information which would clearly justify the uniform ratings. The heuristic is driven by a strong association between discrimination and expertise and a focus on summary ratings. People “punish” uniform (vs. varied) raters even when (a) uniform ratings are acknowledgedly more likely (studies 1a and 1b), (b) the uniform rater’s past performance is superior (studies 2 and 3), and (c) the uniform rater also reports varied sub-ratings (study 4a), unless participants are prompted to assess the sub-ratings prior to choosing a critic (studies 4b and 5). Study 6 reveals that critics are less aware than judges of the impact of the pattern of their ratings on others’ perceptions. ItemFrom slum tourism to smiley selfies: the role of social identity strength in the consumption of morally ambiguous experiences(Society for Consumer Psychology, 2017) Von Schuckmann, Julia; Barros, Lucia S. G.; Dias, Rodrigo S.; Andrade, Eduardo BittencourtWhy do some consumers find a consumption activity appealing while others see it as morally appalling? A series of five experiments in two different morally ambiguous contexts shows that differences in social identity strength can in part explain discrepant reactions to the very same consumption experience. Consumers who identify weakly (vs. strongly) with the people most related to the consumption environment are less likely to question the experience on moral grounds. As a result, they are more likely to choose a morally ambiguous consumption experience or to act in a morally ambiguous manner. The impact of social identity strength on consumer preference vanishes when the consumption experience is morally neutral or when all consumers are prompted to judge the experience on moral grounds. Statistical analyses based on post hoc justifications provide further evidence for the mediating role of moral considerations. ItemThe pathways that make new public employees committed: a dual-process model triggered by newcomer learning(Oxford University Press, 2017) Sobral, Filipe; Furtado, Liliane; Islam, GaziThe current article proposes a dual-process model to explain how newcomer learning, an outcome of the early socialization experiences of new public employees, leads to organizational commitment in public organizations. Specifically, we argue that newcomer learning triggers two distinct psychological mechanisms: an affective pathway, leading to job satisfaction and ultimately to affective commitment, and a cognitive pathway, leading to psychological contract fulfillment and normative commitment. We conducted a two-wave survey with 728 newcomers in the Brazilian Internal Revenue Service to test this dual-pathway model. Our findings support the hypothesis that these affective and cognitive pathways constitute independent channels in mediating the impact of newcomer learning on public servants’ organizational commitment. Moreover, we observe that the affective component of commitment is triggered by job satisfaction, whereas the normative component is more closely linked with psychological contract fulfillment. Our findings highlight the importance of providing newcomers with the knowledge about organizational values, formal procedures and informal norms and skills to perform their roles during the early socialization period to strengthen their commitment to public organizations and ultimately to the public interest. ItemGauging the impact of transparency policies(The American Society for Public Administration, 2018) Michener, GregoryTo what extent do transparency policies generate positive impacts? This seemingly rhetorical question has become the subject of increasing contention, partly because of two research‐based biases. First, researchers have been blinded by metrics and method. Using tools that are often ill suited to gauging the gradual, diffuse, and indirect effects of most transparency policies, research has found—unsurprisingly—spotty evidence of impact. Transparency studies would benefit from greater use of complementary approaches, such as careful tracing of impact processes and indicators, combined with sensible counterfactual reasoning. Second, researchers have been looking for impact with blinkered vision. In particular, a thematic fixation on accountability and participation has monopolized attention. Key preconditions—such as compliance with and implementation of transparency policies—remain relatively neglected, as do other areas of potential impact, including capacity building, how actors are leveraging previously restricted streams of information, and transparency's role in improving policy coordination and communication. ItemParadoxical relationships between cultural norms of particularism na attitudes toward relational favoritism: a cultural reflectivity perspective(Springer, 2017) Chen, Chao C.; Gaspar, Joseph P.; Friedman, Ray; Newburry, William; Nippa, Michael C.; Xin, Katherine; Parente, Ronaldo CoutoWe examined how the cultural dimension of universalism–particularism influences managers’ attitudes toward relational favoritism (such as favoring friends or relatives in HR decisions). Paradoxically, we found in a survey study that Brazilian and Chinese managers perceived more negative consequences of relational favoritism than did American managers—even though the Brazilians and the Chinese perceived stronger particularistic cultural norms in their countries than Americans did in the United States. We attribute this pattern of results to ‘‘cultural reflexivity’’—the ability of people from transforming economies to be culturally self-critical during a period of dramatic societal change. This pattern of results also emerged in a scenario study in which we asked these same Brazilian, Chinese, and American participants to assess managerial succession decisions made by a General Manager. We varied the scenarios so that the promoted manager was either a colleague with no pre-existing relation with the GM or a colleague who was a relative, a close friend, from the same town, or from the same school. Consistent with the results of the survey study, we found that perceived cultural norms of particularism were negatively related to perceptions of fairness. In other words, Brazilians and Chinese, even while living in more particularistic cultures, were more harsh in judging relational favoritism. We conclude with a discussion on the implications of these paradoxical relationships. ItemStrategic information transmission in peer-to-peer lending markets(American Marketing Association, 2018) Caldieraro, Fabio; Zhang, Jonathan Z.; Cunha Junior, Marcus; Shulman, Jeffrey D.Peer-to-peer (P2P) marketplaces, such as Uber, Airbnb, and Lending Club, have experienced massive growth in recent years. They now constitute a significant portion of the world’s economy and provide opportunities for people to transact directly with one another. However, such growth also challenges participants to cope with information asymmetry about the quality of the offerings in the marketplace. By conducting an analysis of a P2P lending market, the authors propose and test a theory in which countersignaling provides a mechanism to attenuate information asymmetry about financial products (loans) offered on the platform. Data from a P2P lending website reveal significant, nonmonotonic relationships among the transmission of nonverifiable information, loan funding, and ex post loan quality, consistent with the proposed theory. The results provide insights for platform owners who seek to manage the level of information asymmetry in their P2P environments to create more balanced marketplaces, as well as for P2P participants interested in improving their ability to process information about the goods and services they seek to transact online. ItemTeam creativity, cognition, and cognitive style diversity(INFORMS, 2018) Aggarwal, Ishani; Woolley, Anita WilliamsIn spite of the recognized importance of team creativity for organizational success, the factors that influence it are not well understood. In this paper, we address an important gap in the literature on the impact of team diversity on team creativity.We show how team cognitive diversity both enhances and inhibits team cognition, or the manner in which information is organized and distributed within the team. We further demonstrate that team cognition is a key mechanism through which cognitive diversity influences team creativity. The paper introduces a new theoretical lens, the signal-detection perspective, which argues that cognitive diversity amplifies the signals to the location of critical cognitive resources within the team and aids in their detection, consequently enhancing the form of team cognition that is central to team creativity. We test the predictions in a longitudinal study with 112 MBA student project teams. This research advances our understanding of what makes teams creative by synthesizing and testing existing theory aswell as providing a newperspective that highlights an alternativeway in which a team’s cognitive inputs impact team creativity. ItemA triste solidão das agências reguladoras(2007) Saravia, Enrique JeronimoAo escasso e pobre noticiário habitual sobre agências reguladoras agregou-se recentemente a sensação de que o governo - tanto o federal como alguns estaduais - não leva muito a sério o papel das agências e seus efeitos sobre a economia e, em geral, a vida dos brasileiros. ItemPublic sector creative accounting: a literature review(SSRN, 2014) Cardoso, Ricardo Lopes; Fajardo, Bernardo de Abreu GuelberCreative Accounting (CA) is not a new issue in Accounting literature. Several studies and literature reviews identify the opportunities, incentives, methods and objectives that guide such a practice in the private sector. Very few studies, however, are found in the public sector literature, regarding it’s conceivable that public sector organizations also face incentives and have the opportunities to manipulate their financial and budgetary performance. Indeed, there is a lack of comprehension about creative accounting in the public sector that must be filled by literature. This study aims to contribute to this emergent debate trough a literature review, analyzing published research by seven perspectives: (i) journal and year of publication; (ii) geographic area and period of analysis; (iii) the methodology and method of analysis applied; (iv) the subject of research (i.e., who practiced CA); (v) the incentives and opportunities for CA; (vi) the target-user of mislead information; (vii) the CA techniques reported and the approach applied to assess CA. The main findings exhibit a predominance of papers published and focusing in the European context, the papers were published on a concentrated sample of journals which editorial is predominantly based in Europe. The majority of the paper use a quantitative approach. Some interesting research opportunities are discussed in conclusion. ItemAccounting regulation and regulation of accounting: theories and the Brazilian case of convergence to IFRS(SSRN, 2008) Cardoso, Ricardo LopesThe convergence process of national accounting practices into international standards requires significant changes on accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards Committee (CPC), the issuance of the Federal Law 11.638/07, the January 14th Letter to the Market issued by the Brazilian Securities Exchange Commission (CVM), the translation of the Framework for the Preparation and Presentation of Financial Statements (issued by the International Accounting Standards Board), translated by CPC and approved by CVM. It is expected that accountants and auditors are working hard to understand and to get familiar with new standards to adopt and audit them on their firms and/or clients. However, as important as to adopt and audit the adoption of International Financial Reporting Standards (IFRS), it is important to understand changes on accounting regulation. Although, there are not been discussed the incentives and consequences of this accounting regulation tsunami in the Latin-American context. This theory-based paper examines the Brazilian IFRS convergence experience in an interdisciplinary perspective. All five theories of regulation examined (Public Interest, Capture, Interests Group, Reale's, and Habermas') are concurrent among them but are helpful in examining IFRS convergence phenomenon; in some cases they provide complementary explanations.