Ana Maria Roux Valentini Coelho Cesar

Strategic HR? A study of the perceived role of HRM departments in Brazil and Peru

This study discusses the perceived role of the Human Resource Management Department and its perceived capacity of outstanding performance by comparing data collected in Brazil and Peru from employees of large organizations as well as participants in MBA programs at renowned schools. The non-probabilistic sample was composed of 416 Brazilian and 90 Peruvian respondents. The results point out that both in Brazil and Peru, the relevance attached to the HRM Department role for contributing to the future success of organizations does not correspond to its current capacity of performance. As such, in these realities the HRM Department has not yet made the qualitative leap that would enable its strategic role in organizations

Sustainable Tax Behavior on Future and Current Emerging Markets: The Case of Romania and Brazil

Taxes are an important element in amending the economic, social, and environmental sustainability levels of societies across the world. The chapter brings into discussion the concept of sustainable tax behavior in Romania and Brazil, both connected to the realities of emerging markets. We establish that a tax compliant behavior may be regarded as sustainable tax behavior, since not only it promotes fair taxpaying which finances the quality of living conditions, but it also supports sustainable well-being. With data provided by international organizations and country-specific sources, we analyze the attributes of sustainable tax behavior by addressing aspects like adherence to sustainability principles, sustainability levels, characteristics of tax systems, compliance requirements, and green taxation. As shown by the analyses, both countries have taken steps forward on the way to encouraging sustainable economic activity, with Brazil registering noticeable progress especially in sustainability levels and green taxation. The assessment of tax systems (total tax rate; time to comply; number of payments) reveals that authorities in both countries need to make additional progress in incentivizing citizens to display a sustainable tax behavior, particularly Brazil which requires a considerable simplification of its tax requirements.

INTERNAL FACTORS THAT AFFECT THE ADOPTION OF TECHNOLOGICAL INNOVATION IN HEALTHCARE: STUDY WITH THE ELECTRONIC PATIENT RECORDS

Research on the adoption of technological innovations often evaluates the features that users realize when using these innovations (Perez, 2006; Perez & Zwicker, 2010; Leal & Albertin, 2015). In this research we identified internal factors affecting the adoption of a Technological Innovation defined by the Information Systems (IS) in healthcare - the Electronic Health Records and evaluate the results of adoption for individuals and groups using this system. We opted for the study in a hospital in Porto Alegre - Rio Grande do Sul, with maternal and child specialty. It was used quantitative techniques, applying questionnaires with users of the Electronic Health Records, as physicians, administrators, nurses and technicians. We used a multivariate statistical technique of structural equation modeling, through the use of statistical software SmartPLS®. The survey results indicated that some internal variables to the Health sector such as the Communication, a Participatory Process and the form of Decision for Innovation can contribute effectively in the adoption of technological innovations. The proposed model also served to evaluate the results achieved with the adoption of this information system, which is realized through: the introduction of new processes, improvement of the existing ones, easier access to patient information and creating new solutions for customers, which before the system was not possible to implement.

INFORMATION SECURITY: A STUDY ON THE PERCEPTION OF ACCOUNTING INFORMATION USERS

Information security has become an issue that reaches the organizations, once it puts at risk the continuity of the businesses. On the basis of literature review this research identified six constructs of information security (Integrity, Availability, Confidentiality, Equipment, Policies and Procedures and People). These constructs had been used in a survey electronic questionnaire, where one sample composed by 129 users of accounting information from various Brazilian organizations provided their perceptions regarding information security. These data allowed the realization of a gap analysis which consisted in comparing the means of assessment (how the respondent evaluates information security in your organization) and importance (how much the respondent considers information security important) attributed to each construct of information security. As a result, it was evidenced the existence of statistically significant gap s for all the six constructs of information security checked, showing that the organizations are giving less importance to the matter than expected by respondents. The People construct presented the largest gap of this research, suggesting that the organizations face difficulties to control the human component in information security, and people are not aware of the importance of their role in the effectiveness of information security in the organizations.