Contextus - Revista Contemporânea de Economia e Gestão
type: channel
description: A journal linked to the Faculty of Economics, Administration, Actuaries and Accounting (FEAAC), at the Federal University of Ceará (UFC), with a regular annual edition and articles in continuous flow in Economics, Administration, Accounting Sciences and related areas. Contextus publishes texts, in the form of articles, in Portuguese, English and Spanish.
publisher: FEAAC/UFC
language: en-US
publication name: Contextus - Revista Contemporânea de Economia e Gestão
issn: 1678-2089
copyright: The authors, while doing the submission, accept the notice below: We authors hold the copyright related to our paper and transfer Contextus journal the right for the first publication with a Creative Commons’ international license of the modality Attribution – Non-commercial 4.0, which in turn allows the paper to be shared providing that both the authorship and the journal’s right for initial release are acknowledged. Furthermore, we are aware of our permission to take part in additional contracts independently for non-exclusive distribution of the version of our work published in this journal (e.g. publishing it in an institutional repository or as a book chapter), while acknowledging both the authorship and the journal’s initial publication. We also certify that the paper is original and up to this date has not been released in any other journal, Brazilian or of another nationality, either in Portuguese or another language, as well as it has not been sent for simultaneous publication in other journals. Last, we not only know that plagiarism is not tolerated by Contextus but also certify the paper presents the sources of passages from cited works, including those authored by ourselves.
items: The reconfiguration of accounting practices with the use of ChatGPT: Professionals' perceptions from the perspective of sociomateriality
items: Efficiency and innovation in public administration with the use of AI-powered chatbots
items: Pricing solution for ICT services in private cloud at the Municipal Government of Fortaleza
items: Environmental performance as a strategic driver of financial outcomes: A mixed-methods analysis
items: Veganwashing? Performance of vegan green labels in relation to consumers
items: Meanings of work for women in the tattoo profession
items: Structure of social entrepreneurship: Multilevel analysis of its characteristics in scientific literature
items: Deciphering price dynamics: A bibliometric analysis of research trends in the financial market
items: Do the catholic and evangelical religions influence the financial aspects of their brazilian followers?
items: The effects of teleworking on the mental health of public servants: A scoping review
items: The influence of residual operating profit on stock returns: Empirical evidence from B3 S/A
items: Determinant factors in purchasing premium vehicles: An analysis based on the Theory of Planned Behavior
items: Perception of grain farmers in the Brazilian Cerrado region regarding the adoption or non-adoption of bioinputs
items: Clean development mechanism: Profile and behavior in brazilian academia from the perspective of social network analysis
items: Violence at work in the series The Office from the perspective of epistemicide
items: Climate governance with an emphasis on the urban context : A systematic literature review
items: Perception of quality of life at work in a secretariat of the Federal District Government
items: Sustainability and corporate reputation reports: A look at B3’s public utility sector
items: Entrepreneurship in the digital universe: Tradition and renewal of academic research
items: Board of directors remuneration and corporate performance
items: The differences between credit unions and commercial banking institutions in a scenario before and after economic crises in the period from 2010 to 2021

The reconfiguration of accounting practices with the use of ChatGPT: Professionals' perceptions from the perspective of sociomateriality
type: item
description: Background: The accounting field is undergoing a transformation driven by technological advances, with emphasis on the use of artificial intelligence (AI), such as ChatGPT. This study examines how this technology can transform traditional interactions and optimize efficiency and accuracy in tax returns. Therefore, it is urgent to understand how ChatGPT, as a representative of innovations in AI, changes the flow of information and advice between accounting professionals and their clients. Purpose: This study aims to investigate the effects of the use of ChatGPT in the accountant-client communication process for preparing the Individual Income Tax Return. Method: The study is characterized as qualitative and exploratory, collecting data from accounting professionals through semi-structured interviews. The data were analyzed through content analysis with theory-driven coding, inspired by the sociomateriality approach. Results: The results reveal that the use of ChatGPT brought benefits, such as greater efficiency, reduction of errors and optimization of the time to perform some professional activities. Furthermore, there was a reconfiguration of accountants' tasks, who can now play a less repetitive role in some activities of the communication process. However, challenges also arise, such as the need to adapt and develop new digital skills. The results obtained can help accountants, other accounting professionals and researchers interested in the field of technology applied to accounting. Conclusions: The study revealed that the use of ChatGPT in the preparation of Individual Income Tax Return reconfigures operational tasks, organizational structures, and sociomaterial relations, implying a reformulation of accounting practice in the digital context. The analysis through the lens of sociomateriality offers an original perspective on the phenomenon, expanding an approach still incipient in accounting literature.
creator: Laura Romero dos Santos
creator: Ariel Behr
creator: Mateus Panizzon
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
volume: 23
starting page: e94404
ending page: e94404
doi: 10.36517/contextus.2025.94404

Efficiency and innovation in public administration with the use of AI-powered chatbots
type: item
description: Background: The article explores the impact of Artificial Intelligence (AI) on public administration, focusing on chatbots as tools to improve processes and innovate service delivery. The study analyzes the application of AI to manage administrative queries, highlighting its benefits and challenges. Purpose: To assess users’ perception of the contribution of an Artificial Intelligence-based chatbot to clarifying questions and providing informational support in the administrative contracting processes involving support foundations at the Federal University of Espírito Santo. Method: A pilot test was conducted using the chatbot with real user interactions at UFES. Indicators such as user satisfaction, response time, and information relevance were analyzed. Results: 88.9% of users rated response time as satisfactory, and 83.3% reported an overall positive experience. The chatbot showed potential to reduce bureaucracy and facilitate communication between citizens and public institutions. Conclusions: The use of AI, as demonstrated by the UFES chatbot, can contribute to modernizing public administration. However, improvements like expanding the knowledge base and technical adjustments are needed. The study suggests that AI-based solutions, with refinements, could support digital transformation initiatives.
creator: Alan Werlen Souza
creator: Teresa Cristina Janes Carneiro
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
volume: 23
starting page: e94868
ending page: e94868
doi: 10.36517/contextus.2025.94868

Pricing solution for ICT services in private cloud at the Municipal Government of Fortaleza
type: item
description: Background: The integration of Information and Communication Technologies (ICTs) and cloud computing is important to improve government infrastructure and services, aligning with the principles of public management. Transformations in ICTs are strategic for efficient data management, with cloud computing standing out in this context. Purpose: This research develops a pricing solution for ICT services in a private cloud in public administration, seeking to contribute to the development of effective pricing strategies for ICT services in private clouds in public administration. Method: Using a qualitative methodology, the study employed interviews with executives responsible for ICT management. The study population was composed of technical IT managers from the City Hall of Fortaleza, the Federal Data Processing Service (SERPRO) and the Information Technology Company of Ceará (ETICE). The methodological procedures included documentary analysis and semi-structured interviews, integrating qualitative approaches. Results: In addition to providing valuable insights and practical solutions, this study created a conceptual pricing model for ICT services in cloud computing adapted to the context of public administration and developed a computerized system that implements this model, enabling its direct application and practical understanding. Conclusions: The strategies developed here serve as a reference for other public organizations seeking to improve the management of ICT services. The adoption of best practices contributes to the optimization of public resources, the continuous improvement of services and the promotion of a culture of transparent and efficient management. In addition to providing an effective solution for the City of Fortaleza, it also offers a replicable and adaptable model for other public administrations.
creator: Jorge Alberto Cavalcanti Alcoforado
creator: Érico Veras Marques
creator: Jocildo Figueiredo Correia Neto
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-15
publication date: 2025-10-15
volume: 23
starting page: e94965
ending page: e94965
doi: 10.36517/contextus.2025.94965

Environmental performance as a strategic driver of financial outcomes: A mixed-methods analysis
type: item
description: Background: This study arises from the need to deepen our understanding of the impact of environmental performance on the financial performance of companies in the Brazilian capital market. Purpose: The general objective of this study was to analyze the influence of the Environment and Climate Change dimensions on the financial performance of companies listed on the Corporate Sustainability Index (ISE). Method: The study was divided into two methodological phases, descriptive in nature and quantitative and qualitative in approach, respectively. In the quantitative phase of the study, Pearson correlation and multiple linear regression techniques were used. In the qualitative stage, content analysis was carried out on the findings of the semi-structured interviews conducted. Results: The results of the first phase of the research showed that the performance of the Environment dimension has a positive and statistically significant influence, but with a low magnitude of effect size, on the profitability indicators ROA and ROE of the listed companies. In the second phase of the research, it was identified that managers recognize the impact of environmental management practices on the financial result, highlighting the related risks and opportunities, the organizational image, reputation and competitiveness, as well as the barriers that still exist in implementing more environmentally sound practices integrated with financial aspects. Conclusions: The study's innovative nature is noteworthy in its proposal to conduct a mixed-approach study with a view to understanding the relationship between environmental and financial performance, an initiative that has been little identified in previous studies. In addition, the companies analyzed belong to the ISE, one of the main benchmarks of the Brazilian capital market.
creator: Marcos Filho Lima Bastos
creator: Clandia Maffini Gomes
creator: Ana Paula Perlin
creator: Jordana Marques Kneipp
creator: Lílian Caporlíngua Giesta Cabral
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-24
publication date: 2025-09-24
volume: 23
starting page: e95603
ending page: e95603
doi: 10.36517/contextus.2025.95603

Veganwashing? Performance of vegan green labels in relation to consumers
type: item
description: Background: There are few studies on the practice of veganwashing, understood as the misleading marketing communication of vegan value, an offshoot of greenwashing. The study is therefore an unprecedented effort to assess the appeal of the vegan consumer, considering the possibility of veganwashing. Objective: The study aimed to analyze the performance of green vegan labels in consumer views, considering the possibility of veganwashing, in terms of product evaluation, evaluation of the product as vegan, consumer skepticism, label recall, and evaluation of the green label practice. Method: A hypothetical-deductive methodological approach was adopted, carried out through two subsequent experiments: the first exploratory (n=20), with implicit data collection using eye tracking, followed by the explanatory (n=147), with self-reported data collection. In both cases, three packages of a food product (milk) were compared, differentiating the exposure of the green vegan label: true (SVB), false (veganwashing), and absent. Results: The true vegan label led to a better evaluation of the product as vegan, as well as less consumer skepticism, corroborating its competitive advantage. Despite this, the distinction proved to be valid mainly in the absence of a label, rather than in the presence of a false label, indicating the consumer’s inability to identify veganwashing and distinguish it from genuine vegan actions. Furthermore, the consumer's dietary pattern proved to be a significant factor in reducing this vulnerability. Conclusion: It was possible to attest to the value-adding capacity of the true vegan label, particularly in terms of certifying the product as vegan and reducing consumer skepticism. Despite this, the lack of distinction between true and false labels was also noted, in that the mere presence of a green label can generate a positive consumer reaction, which indicates the influence of veganwashing practices.
creator: Taís Pasquotto Andreoli
creator: Juliana Valulis Simoes Muniz
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-24
publication date: 2025-09-24
volume: 23
starting page: e95553
ending page: e95553
doi: 10.36517/contextus.2025.95553

Meanings of work for women in the tattoo profession
type: item
description: Background: This study investigates the meanings attributed to work by female tattoo artists, a profession historically dominated by men. The female presence in this field challenges gender norms and puts pressure on the boundaries between art, work, and recognition, especially in a context of social transformations that still carry strong stigmas and prejudice. Purpose: To analyze how female tattoo artists perceive and attribute meaning to their work. The study aims to explore the individual, organizational, and social dimensions that influence these perceptions. Method: This is a qualitative study based on semi-structured interviews with 14 female tattoo artists from Fortaleza, Ceará (Brazil). Data analysis was conducted using content analysis, structured into three dimensions: individual, organizational, and social. Each dimension was detailed into categories and recording units. The software ATLAS.ti was employed for data organization and coding. Results: The findings indicate that the participants associate their work with a strong sense of autonomy, personal fulfillment, and artistic expression. They also highlight the positive impact of their practice on clients’ lives as a meaningful aspect of their professional identity. Nevertheless, they report challenges related to gender-based discrimination and persistent social stigma surrounding the profession. Although the field has gained increased recognition, cultural barriers and prejudices remain. Conclusions: The study provides theoretical contributions by expanding the understanding of work meaning in professions related to creativity and gender. Methodologically, the use of content analysis was effective in capturing the nuances of participants’ perceptions. From a social perspective, the findings underscore the persistence of prejudices associated with tattooing and gender stigma. The value of the research lies in examining an emerging and underrepresented profession, offering new insights to the field of g…
creator: Richeila Gabriele Moura da Silva
creator: Bruno Chaves Correia-Lima
creator: Tereza Cristina Batista de Lima
creator: Rafaela de Almeida Araújo
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-17
publication date: 2025-09-17
volume: 23
starting page: e95451
ending page: e95451
doi: 10.36517/contextus.2025.95451

Structure of social entrepreneurship: Multilevel analysis of its characteristics in scientific literature
type: item
description: Background: Social entrepreneurship has gained prominence as an innovative strategy for addressing complex social challenges through purpose-driven initiatives and measurable social impact. Despite growing academic interest, gaps remain in understanding its defining characteristics and how these manifest across different levels. Purpose: This study aims to describe the structural elements that characterize social entrepreneurship at the individual, organizational, and institutional levels, synthesizing findings from the academic literature and identifying how these elements are expressed at each level. Method: A systematic literature review was conducted following the PRISMA 2020 protocol. The search was performed in the Web of Science and Scopus databases. Data were analyzed using Descending Hierarchical Classification with the IRaMuTeQ software, enabling the identification of lexical patterns and thematic categories. Results: At the individual level, key traits and competencies of social entrepreneurs include empathy, persistence, moral obligation, compassionate love, and leadership grounded in transparency and integrity. At the organizational level, the alignment of mission and strategy, social impact measurement, and hybrid models that balance social and economic goals are central to performance. At the institutional level, social entrepreneurship is shaped by public policies, inter-institutional arrangements, and social capital, while also having the potential to transform institutional structures and drive systemic change. Conclusions: Achieving the goals of social entrepreneurship requires the interplay of individual competencies, organizational practices, and institutional influences. By synthesizing previously fragmented knowledge, this study provides a structured understanding of the research streams and analytical categories that define the field, offering valuable insights for researchers, practitioners, and institutional players.
creator: Valéria Gonçalves Vieira
creator: Luiza Reis Teixeira
creator: Fernando Antônio de Melo Pereira Lhamas
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-10
publication date: 2025-09-10
volume: 23
starting page: e95481
ending page: e95481
doi: 10.36517/contextus.2025.95481

Deciphering price dynamics: A bibliometric analysis of research trends in the financial market
type: item
description: Background: The dynamics of financial price behavior have become a central theme in economic literature, especially considering increasing market volatility, technological advancements, and new global interdependencies. Understanding the factors that influence this dynamic is crucial, particularly in a scenario marked by uncertainties and ongoing digital transformations. Purpose: This study aims to investigate the evolution of the scientific literature on financial price dynamics from 1970 to 2024. The focus is on mapping the trajectory of research, identifying its theoretical and social foundations, and outlining the emerging trends that shape the current and future research agenda in the field. Method: A bibliometric approach was adopted, analyzing 3,648 publications extracted from the Scopus and Web of Science databases. The analysis process was divided into three stages: (i) temporal evolution of scientific production, (ii) analysis of the conceptual and social foundation through co-occurrence networks, thematic mapping, and author collaboration, and (iii) identification of emerging trends, with an emphasis on thirteen areas of study. Results: The literature on price dynamics showed consistent growth, with notable peaks during economic crises and technological innovations. The scientific production revealed increasing integration between micro and macroeconomic approaches, with a focus on empirical models. Conclusions: The emerging trends indicate that the integration of advanced technologies and sustainable practices will significantly impact price modeling and investment decision-making. The research also points to new directions, such as considering environmental variables and the need for hybrid and adaptive models to cope with the volatility and complexity of financial markets.
creator: Alexandra Kelly de Moraes
creator: Luiz Gonzaga de Castro Junior
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-27
publication date: 2025-08-27
volume: 23
starting page: e95480
ending page: e95480
doi: 10.36517/contextus.2025.95480

Do the catholic and evangelical religions influence the financial aspects of their brazilian followers?
type: item
description: Contextualization: Religion and concerns about financial resources have accompanied humanity from its earliest days to the present. In Christianity, discussions arise about how religious doctrines can influence the behavior of believers. In this context, it is relevant to understand how Christians (both Catholics and Protestants) manage financial matters in their daily lives. Objective: This study aims to examine how religion influences the financial behaviors of its followers. Method: A quantitative approach was adopted, applying 513 questionnaires (268 Catholics and 245 Protestants) containing 29 items rated on a 0-to-10 agreement scale, which were grouped into eight constructs. The study employed Exploratory Factor Analysis (EFA), Ordinary Least Squares (OLS), and Generalized Linear Models (GLM) as estimation methods. Results: The findings indicate that religion influences aspects such as financial education, monitoring, overconfidence, saving behavior, conscious spending, risk tolerance, and financial planning. Differences between Catholics and Protestants were observed only in monitoring and risk tolerance. Conclusions: This study contributes to financial education practices grounded in ethical and religious principles while also informing public policies and financial products tailored to different beliefs.
creator: Anderson Dias Brito
creator: Michele Santos Lima
creator: Eduarda dos Santos da Silva
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-13
publication date: 2025-08-13
volume: 23
starting page: e94919
ending page: e94919
doi: 10.36517/contextus.2025.94919

The effects of teleworking on the mental health of public servants: A scoping review
type: item
description: Background: The widespread adoption of teleworking by the brazilian public administration could have implications for mental health, especially in the face of the Covid-19 pandemic. The literature points to both negative and positive impacts of the implementation of this way of working, so that, especially in the public service, its relationship with health processes remains poorly demarcated and poorly defined. Purpose: In this article, our aim is to conduct a scoping review (ScR) of the effects of telework on the mental health of civil servants and what strategies have been developed by public organizations to promote health by identifying, mapping and synthesizing existing studies. Method: This ScR includes 13 studies, identified from searches conducted in the Scielo, Spell, PePSIC and Web of Science databases, considering publications over a 10-year period (2014-2023), in the Brazilian ad international contexts, in accordance with the PRISMA guidelines. Results: The results show that there is a predominance of Brazilian production, which indicated that teleworking requires an articulation with an adequate work-family relationship, workload control, job crafting, autonomy and physical and personal structure for the perception of a healthy activity to occur. Conclusions: As a managerial contribution, the paper proposes an integrated model between the health perspective and ways to mitigate the negative effects of teleworking among civil servants. When it comes to theoretical contribution, the research describes which are the focuses of teleworking on public administration related to mental health, highlighting possibilities of new studies to provide better conditions to work.
creator: Péricles Nóbrega
creator: Diva Ester Okazaki Rowe
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-30
publication date: 2025-07-30
volume: 23
starting page: e94843
ending page: e94843
doi: 10.36517/contextus.2025.94843

The influence of residual operating profit on stock returns: Empirical evidence from B3 S/A
type: item
description: Background: Among the most relevant accounting indicators for understanding corporate characteristics and supporting decision-making, metrics focused on operational activities stand out. These indicators may offer greater efficiency in predicting stock returns, as they encompass a business's core transactions and provide a more accurate representation of a firm's financial condition. Purpose: This study investigates the explanatory power of residual operating income—measured by the Return on Net Operating Assets (RNOA) and the Weighted Average Cost of Capital (WACC)—on stock returns. It hypothesizes the existence of a significant relationship between stock returns and residual operating income. Method: Data were collected from companies listed on B3 — excluding financial institutions, holding companies, real estate funds, and investment vehicles—via the Refinitiv Eikon© system from 2015 to 2022. The final sample comprised 1,224 observations. Statistical tools employed include descriptive analysis, correlation matrix, quantile regression, and time series analysis. Results: The findings indicate that residual operating income explains stock returns in the 0.25 and 0.75 quantiles, suggesting the proposed metric's predictive power. The impact of the COVID-19 pandemic proved significant across all quantiles, highlighting its relevance to financial markets. Time series analysis revealed that stock returns closely tracked residual operating income throughout the study period, except in 2017 and 2022. Conclusions: This study contributes to the accounting literature by introducing a novel metric for the Brazilian context and offers practical implications for financial markets. This metric supports more informed decisions by investors, financial analysts, and managers
creator: Mateus Barreto Vieira da Silva
creator: César Valentim de Oliveira Carvalho Junior
creator: Camila Rodrigues de Araujo Goes da Cunha
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-16
publication date: 2025-07-16
volume: 23
starting page: e94001
ending page: e94001
doi: 10.36517/contextus.2025.94001

Determinant factors in purchasing premium vehicles: An analysis based on the Theory of Planned Behavior
type: item
description: Background: Premium vehicles’ purchase peculiarities are, often, characterized due varied factors about functionality, including symbolism of status, prestige and social differentiation. To investigate these aspects, the current research was based on Ajzen's (1991) Theory of Planned Behavior (TPB), which identifies three central constructs: attitude toward the behavior, subjective norms, and perceived behavioral control. Purpose: The aim was to understand the determinant factors of purchasing luxury vehicles, based on TPB constructs. Method: Data collection was developed through semi-structured interviews with premium vehicle consumers. The interviews were qualitatively analyzed using content analysis technique, through QDA Miner software, to identify central themes according TPB constructs. Results: This research evidenced that attitudes toward behaviors are largely positive, influenced by social status and emotional benefits such as the sense of personal achievement. Subjective rules varied, being more relevant for professionals in contexts where public image is valued. Perceived behavioral control was mainly influenced by financial conditions and opportunities. Factors such as vehicle comfort and safety also contributed to strengthening the purchase intention. Conclusions: In the context of luxury vehicle purchases, consumers are strongly influenced by self-image and social prestige, while financial control plays a relevant role in purchase intention.
creator: Italo Pantaleão Lima
creator: Álvaro Freitas Faustino-Dias
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-02
publication date: 2025-07-02
volume: 23
starting page: e94842
ending page: e94842
doi: 10.36517/contextus.2025.94842

Perception of grain farmers in the Brazilian Cerrado region regarding the adoption or non-adoption of bioinputs
type: item
description: Background: The adoption and expansion of the use of bioinputs on rural properties appears to be one of the paths to achieving more ecological cultivation and production, based on the three pillars of sustainability: the environment, society and the economy. Therefore, understanding the motivations and barriers that lead rural producers to adopt (or not) and expand (or not) the use of bioinputs is essential. Purpose: The objectives of this study are to determine the profile of rural grain producers in the Brazilian Cerrado that contributes to the adoption or non-adoption of bioinputs on their properties; which sources the rural producer uses to learn about bioinputs technology; and which barriers or limitations prevent the adoption or increase in the use of bioinputs by grain producers in the Brazilian Cerrado. Method: This study collected data from 122 farmers who answered closed questions on a 5-point Likert scale related to the producer's profile, limitations and motivations regarding the topic of bioinputs. The collected data were analyzed using descriptive statistics, graphs and binomial logistic regression (Logit), Mann-Whitney test and chi-square test. Results: According to the data presented, there is evidence that non-family farmers may be the most suitable audience for the adoption and expansion of bioinputs; in addition, rural producers who chose to adopt the use of bioinputs on their properties were informed and kept updated through events, training courses, lectures, teaching and research institutions and regenerative agricultural organizations; on the other hand, there is a lack of understanding of how the adoption and continued use of these products should be carried out. Conclusions: The main conclusions show that non-family farmers are the main consumers of bioinputs under the conditions studied and that efficient rural technical assistance can promote the adoption and increased use of bioinputs. Keywords: regenerative agriculture; bioeconomy; motiv…
creator: Ricardo Cerveira
creator: Georgia Bertoni Pompeu
creator: Christiano França da Cunha
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-18
publication date: 2025-06-18
volume: 23
starting page: e94664
ending page: e94664
doi: 10.36517/contextus.2025.94664

Clean development mechanism: Profile and behavior in brazilian academia from the perspective of social network analysis
type: item
description: Background: The Clean Development Mechanism is the only “flexible mechanism” of the Kyoto Protocol that allows developing countries to participate so that they can reduce greenhouse gas emissions, particularly carbon, through projects, thus seeking to mitigate climate problems and, consequently, the pursuit of sustainable development. Purpose: To investigate the profile and behavior of scientific production of articles published on the CDM theme in Brazilian academia from the perspective of social network analysis from the perspective of SPELL. Method: Social network analysis was used in 41 articles identified on the CDM theme. Results: Decline of the CDM theme in Brazilian academia; RGSA was the most central journal; José Célio Silveira Andrade, Maisa de Souza Ribeiro and Antônio Costa Silva Júnior were the most central authors; USP, UFBA, UNIFOR and UFSM were the most central universities; Mari Elizabete Bernardini Seiffert and Ignez Vidigal Lopes were the most cited authors and the Interministerial Commission on Global Climate Change was the most cited entity; and clean development mechanism, sustainable development, Kyoto Protocol, carbon credits, CDM, sustainability, carbon credit, clean development mechanism (CDM), performance and renewable energy were the most central keywords. Conclusions: This study concludes by highlighting the CDM theme from the perspective of social network analysis, analyzing the structure and formation of the networks of actors involved in the process of construction and creation of academic value regarding the aforementioned and highlighted subject, thus contributing to its better understanding and, in parallel, to its comprehension, consequently influencing its development, its maturation, and its growth in the academic literature of Brazil.
creator: Henrique César Melo Ribeiro
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-30
publication date: 2025-04-30
volume: 23
starting page: e94488
ending page: e94488
doi: 10.36517/contextus.2025.94488

Violence at work in the series The Office from the perspective of epistemicide
type: item
description: Contextualization: When analyzing workplace violence and subjectivation processes, epistemic violence is highlighted as a structural mechanism that delegitimizes and marginalizes the knowledge and perspectives of specific groups, consolidating dynamics of exclusion and social isolation. The TV series "The Office" presents an emblematic representation of this phenomenon through the disconnection between the main character's behavior, Michael, and employees' perceptions. This attitude manifests in practices that generate recurring feelings of disrespect and devaluation, highlighting the complex power and hierarchy relations that perpetuate symbolic violence in the workplace. Objective: To understand workplace violence and subjectivation processes from the epistemicide perspective, using the TV series "The Office" as a reference. Method: A qualitative, observational study was grounded in the "structured microanalysis". This method, anchored in thematic axes and subthemes, enabled the constructing of a network of meanings, allowing a systematic analysis of the investigated dynamics. Results: The study revealed the reproduction of inequalities and injustices in the workplace, with the characters demonstrating forms of resistance to these dynamics by seeking to assert their identities and validate their experiences against the dominance of hegemonic knowledge. This struggle for recognition and appreciation underscores the urgency of constructing inclusive work environments that respect and embrace diverse perspectives, promoting equity and justice in organizational relations. Conclusions: The findings emphasize the social and theoretical implications of epistemic violence in the workplace, highlighting how it devalues knowledge and perpetuates inequalities. The study contributes to understanding the dynamics of exclusion and resistance, offering a critical perspective on the impact of power relations on individual subjectivation. It also highlights the role of organizatio…
creator: Fabiana Pinto de Almeida Bizarria
creator: Leonardo Victor de Sá Pinheiro
creator: Flávia Lorenne Sampaio Barbosa
creator: Brunele Campos Silva
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-16
publication date: 2025-04-16
volume: 23
starting page: e94611
ending page: e94611
doi: 10.36517/contextus.2025.94611

Climate governance with an emphasis on the urban context : A systematic literature review
type: item
description: Background: Strategies to mitigate and adapt to the effects of climate change are an urgent need, recognized even by the United Nations (UN). City governance plays a central role in this context. Purpose: The general objective of this study was identify empirical evidence on the relationship between the climate agenda and city governance. Furthermore, the specific objectives were to identify the main related constructs; describe the main climate governance strategies identified; identify the contributions of this field of study to the Sustainable Development Goals (SDGs); and build a research agenda for future research. Method: The study presented a mixed approach method, with the integration of quantitative and qualitative analyses during the Systematic Literature Review. Results: The results showed a greater alignment of climate governance strategies with adaptation initiatives, to the detriment of mitigation strategies, which indicates a certain deficiency in climate governance in this regard. A significant range of studies presented contributions to SDG 11 – Sustainable Cities and Communities, ratifying the importance of cities in discussions on climate governance. The agenda for future studies highlighted the broad nature of discussions on governance and climate change. Conclusions: The study presented contributions to academia and managers, by expanding the literature on the understanding of the relationship between governance and climate strategies and offering potential insights for public managers, which can be used in decision-making, by demonstrating the need for greater balance between adaptation and mitigation measures in cities' climate strategies.
creator: Marcos Filho Lima Bastos
creator: Emanuel José Gross
creator: Clandia Maffini Gomes
creator: Guilherme Costa Wiedenhöft
creator: Kamila Frizzo
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-02
publication date: 2025-04-02
volume: 23
starting page: e94475
ending page: e94475
doi: 10.36517/contextus.2025.94475

Perception of quality of life at work in a secretariat of the Federal District Government
type: item
description: Background: Quality of Life at Work (QLW) can provide benefits for personal and professional life, as well as generating conditions for greater productivity and organizational effectiveness. Purpose: Identify the perception regarding the quality of life at work in a Secretariat of the Government of the Federal District, as well as verifying whether there is a difference in perception between managers and employees of the organization and in people who participated in quality of life actions offered by the organization. Method: The quantitative research, in a non-probabilistic convenience sampling, obtained a sample of 291 civil servants of a GDF Secretariat who answered an electronic questionnaire to evaluate, using a Likert scale, 35 items grouped into 10 QLW dimensions, in addition to profile questions. Results: Only 49.3% indicated a degree of agreement in having QLW. The dimensions of telework and opportunity to use and develop capabilities were the best evaluated, and fair and adequate compensation as well as chance of growth and job security were the worst evaluated. There is no significant difference regarding occupation of management positions in the QLW dimensions, and there is a significant difference except in the dimension of QLW in general of those who participated in the QLW program. Conclusions: The study corroborates findings from the literature on research in public organizations regarding the most satisfactory and unsatisfactory dimensions of the QLW model, highlights the need to adopt teleworking in the organization to improve the QLW of civil servants, and indicates the relevance of public organizations investing in QLW programs. The article contributes by advancing group comparison studies, in studying the perception of QLW in public organizations. A diagnosis that can be useful for public organizations was presented, when establishing their quality of life programs at work.
creator: Viviane Valadão do Nascimento Ribeiro
creator: Lana Montezano
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-26
publication date: 2025-03-26
volume: 23
starting page: e94520
ending page: e94520
doi: 10.36517/contextus.2025.94520

Sustainability and corporate reputation reports: A look at B3’s public utility sector
type: item
description: Background: The impacts of companies on the environment have drawn society's attention, emphasizing the importance of corporate sustainability, which can directly influence business reputation. Within this context, the Brazilian Stock Exchange (B3), starting in 2012, began recommending that listed companies publish sustainability reports, showcasing their social and environmental actions. Purpose: The present research aims to analyze the relationship between corporate reputation and the quality level of sustainability reports provided by companies listed on the B3 Stock Exchange, classified under the Public Utility sector, during the period from 2012 to 2023. Method: Regarding its methods, this research is classified as documentary, as it involved examining sustainability reports published by companies on their "investor relations" channels. As for its purpose, the study is classified as quantitative, as the results were derived from regression analyses using panel data. Furthermore, the sample consisted of 221 elements. Results: The main results show that the statistical average of relevance surpasses the information credibility indicator, highlighting the importance of these reports for decision-making. Additionally, the independent variables used as proxies for Corporate Governance and Market Analysts demonstrated a significant influence on the relevance of the information. In contrast, only the "Market to Book" variable showed statistical significance in reflecting the credibility of the information. Conclusions: It can be concluded that companies in the public utility sector can improve the quality of their sustainability reports, including by adopting international practices.
creator: Deylane Freitas Fontes Júnior
creator: Marcelly Lydyanne Alves da Silva
creator: Walyson Tiago Dutra de Lira
creator: Edivaldo do Nascimento Duda
creator: Antonio Martins do Nascimento Neto
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-19
publication date: 2025-03-19
volume: 23
starting page: e94243
ending page: e94243
doi: 10.36517/contextus.2025.94243

Entrepreneurship in the digital universe: Tradition and renewal of academic research
type: item
description: Background: Entrepreneurship is a vast and diverse field of research that plays a significant role in technological change and innovation. When we connect these dimensions, we have entrepreneurship in the digital universe. Its academic production is still fragmented and limited, with a large concentration on economic and information systems issues. An integrated and multidisciplinary understanding of the subject helps to advance and enlarge literature on digital entrepreneurship. Purpose: This article aims to systematize academic production on entrepreneurship in the digital universe, integrating contributions from different areas of knowledge that will lead to advances in future research. Method: The systematic review of academic production took place in a three-stage process. The first stage (mapping) was based on a search for articles in different national and international databases. In the second stage (refinement and expansion), we analyzed the selected research, considering consistency, relevance, and coherence. In the third stage (thematic analysis), we identified central themes with the potential to generate explanations, integrations, and problematizations to guide future research. Results: The authors provide a concise presentation of the primary results and findings of their research. The results address the research questions or hypotheses and should be logically organized. If statistical tests were utilized, report the results and the significance level, even if they are not statistically significant. In qualitative studies, present the resulting themes, categories, or theories. Conclusions: The article's main contribution is to situate academic production on entrepreneurship in the digital universe and provide paths for its renewal, considering the socio-practical, socio-constructionist perspectives and the organizations of the creative economy.
creator: Francine Fernanda Ferreira Garbelotti
creator: Eduardo Paes Barreto Davel
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-12
publication date: 2025-03-12
volume: 23
starting page: e93747
ending page: e93747
doi: 10.36517/contextus.2025.93747

Board of directors remuneration and corporate performance
type: item
description: Background: The board of directors is considered one of the main corporate governance mechanisms of companies, that is, it represents the interests of shareholders to directors, especially regarding corporate performance. It is known that an important mechanism for aligning interests is remuneration. Purpose: Thus, the study analyzed the effect of board of directors' remuneration on the financial performance of Brazilian companies listed on B3. Method: The sample included 121 non-financial companies from 2010 to 2019. The proxies for financial performance used were ROA and ROE, and the variable of interest consisted of the average total remuneration of the board of directors. Panel data regressions by fixed effects were estimated, and for robustness, the models were also estimated by the Generalized Method of Moments (GMM System). Results: The results indicated that board of directors' remuneration has no effect on the financial performance of companies. Conclusions: The findings contribute to the literature and stakeholders by demonstrating that the predominant agency problems in national companies are in line with the argument that in emerging economies the need to minimize conflicts between agent and principal is small due to the shareholder concentration that tends to greater monitoring of hired managers.
creator: Cassiana Bortoli
creator: Jéssica de Fátima Dombroski
creator: Rodrigo Oliveira Soares
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-03-05
publication date: 2025-03-05
volume: 23
starting page: e94192
ending page: e94192
doi: 10.36517/contextus.2025.94192

The differences between credit unions and commercial banking institutions in a scenario before and after economic crises in the period from 2010 to 2021
type: item
description: Abstract Background: Financial institutions make decisions about resource acquisition and allocation to profit from financial intermediation. Purpose: This research evaluates the differences between credit unions and commercial banks, analyzing before and after the economic crisis. The study period was between 2010 and 2021, encompassing two economic crises: the first between 2015 and 2016 and the second in 2020 and 2021. Method: Indicators of net loans and derivatives extracted from the data platform provided by the Central Bank of Brazil were analyzed. The method used was pooled cross-section with random effects. Results: The results indicate a reduction in cooperative loans and derivatives compared to commercial banks. The data analyzed suggest greater conservatism of cooperatives compared to banks. Conclusions: Economic crises also negatively affected the loans and derivatives of credit cooperatives compared to commercial banks.
creator: Ederaldo José Pereira de Lima
creator: Antonio Lopo Martinez
rights: Copyright (c) 2025 Journal: only for the 1st publication http://creativecommons.org/licenses/by-nc/4.0
license: http://creativecommons.org/licenses/by-nc/4.0
date: 2025-02-26
publication date: 2025-02-26
volume: 23
starting page: e93777
ending page: e93777
doi: 10.36517/contextus.2025.93777