Browsing School of Business by Author "Bocatto, Evandro"
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- ItemDeveloping a university-wide academic integrity E-learning tutorial: a Canadian case(2019) Benson, Lyle; Rodier, Kristin; Enstroem, Rickard; Bocatto, EvandroAcademic integrity has become a significant point of concern in the post-secondary landscape, and many institutions are now exploring ways on how to implement academic integrity training for students. This paper delineates the development of an Academic Integrity E-Learning (AIE-L) tutorial at MacEwan University, Canada. In its first incarnation, the AIE-L tutorial was intended as an education tool for students who had been found to violate the University’s Academic Integrity Policy. However, in a discourse of the academic integrity process, the University reimagined it from only emphasising the increased understanding and strengthened commitment of students found to have committed academic misconduct to a proactive focus with education for all students. The purpose of the present paper is three-fold: first, describe the development of the AIE-L tutorial as an experiential case study; second, improve the content of the AIE-L tutorial through students’ quantitative and qualitative feedback; third, calibrate the pre and post-test questions for content validity for a forthcoming large-scale measurement of the AIE-L tutorial effectiveness.
- ItemDeviant scrutiny methodology: applications in the war against inequality(2020) Bocatto, Evandro; Perez-de-Toledo, EloisaWe argue that research methodologies in management sciences often neglect the negative impact businesses may have on societies. To mitigate this problem, we suggest a deliberate integration of adjacent effects in the data collection of any topics under study. We call this approach to data sampling and collection, deviant scrutiny methodology. Deviant scrutiny can be defined as research methodology that emphasizes an integrative data collection that actively incorporates a variety of externalities into the dataset. The methodology shares three characteristics with Thomas Kuhn’s view: 1. an identified conception, metaphysics and values, viz., the approach includes externalities (i.e., sense of purpose); 2. an historical consideration focusing on emerging topics, or social facts, that affects society and organizations (i.e., sense of context); and, 3. the compulsory, by protocol, integration of evidences that challenge taken for granted assumptions and theories, and confronts the biases affecting scientific communities-of-practice (i.e., sense of awareness).
- ItemFinding hard evidences for the soft rhetoric of the stakeholder theory(2018) Bocatto, Evandro; Perez-de-Toledo, EloisaThe hard-science type of rhetoric present in the dominant model in management is put under scrutiny. As a result, the shareholders' profit maximization ideal is understood as just a competing socially constructed rhetoric. We are motivated by: 1. why is it taken for granted that the dominant model of business activity is scientific? and, 2. How the competing stakeholder approach would look like? We present mathematical equations that capture other constructs (e.g. women and employee participation, CSR, CER) and propose a stakeholder index (GOV-Icompr). Results indicate that companies that include other stakeholders have superior market value (measured by Tobin 's q).
- ItemKnowledge acquisition and meaning‑making in the participatory budgeting of local governments(2020) Bocatto, Evandro; Perez-de-Toledo, EloisaThe participatory budgeting of Brazilian municipalities is one of the most publicized examples of democracy‑in‑action that fosters citizenship knowledge acquisition in local government. This research adds two new perspectives to the participatory process. The first one demonstrates how knowledge is acquired and shared, and which are the new contextual conditions for this acquisition to happen, which we call, the knowledge acquisition process. At second, we explain the meaning‑making process as a subjective way to acquire knowledge about oneself, the others, and the democratic systems. Citizens, public servants, policy‑makers, and politicians acquire new meanings for the role they play in local government and become reengaged on democracy through the ontological change from representative to participatory and deliberative democracy. In this qualitative research, our methodological bricolage relies on the triangulation of methods (i.e. documentation review and observations of behaviors and procedures; in‑depth‑interviews; and, focus groups) and sources (i.e. comparison of cases, and stakeholders). The bricolage deconstructs these social actions on their constituents, vis‑a‑vis hidden intentions; instruments; and, implementation. Among the several Brazilian cases, this longitudinal study (i.e. 12 years) concentrates on five of them. Our findings suggest that the participation in the process allows for a change on individuals’ understanding of democracy, enhances citizenship knowledge acquisition, reframes the meaning of citizenship, and improves the quality of relationships among the stakeholders involved. In the participatory budgeting, citizens learn, what critical theory calls “to emancipate”. They act as if they were members of an ideal kingdom of ends in which they were both subjects and sovereigns at the same time, which guarantees citizenship engagement, learning and development.
- ItemThe human resources management of a democratic action: intentionality, elements and functioning(2018) Bocatto, Evandro; Perez-de-Toledo, EloisaIn reaction to the issue of citizens’ distrust, apathy and disengagement from representative democracy, we investigate democratic actions in which participation, deliberation, and political engagement take place: the participatory budgeting (PB) of municipalities. By integrating two epistemologies, historical-hermeneutic and empirical-analytical, we interpret the intentions to commit, and analyze the enabling conditions of its implementation, viz., PB’s human resources management. Content analysis methodology converts pieces of narratives into units of meaning, we provide evidences of the reasons why this reality is socially created, and capture its functioning. Findings from five cities show that the PB starts with the local government’s intention to respond to historical demands of civil society regarding direct participation in government. As a mean to this goal, we explain the human resources practices of attracting, developing, and retaining participants. We provide a practical benchmark for local authorities’ policy development, and for the literature of participatory management in municipalities.
- ItemThe impact of Environmental, Social and Governance (ESG) standards on the value of cash holdings: evidence from Canadian firms(2018) Perez-de-Toledo, Eloisa; Bocatto, EvandroInvestments in environmental and social initiatives by companies have increased considerably in recent years, as a response to an increasingly complex and demanding socioeconomic environment. However, a question that still needs to be answered is whether these investments provide a positive return or contribute to value creation. This paper aims to contribute at filling this gap by investigating the relationship between Corporate Social Performance (CSP) as measured by investments in Environmental, Social and Governance (ESG) practices and firm value by comparing the market value of an extra dollar of cash for firms with high and low ESG ratings. Our results show that an extra dollar of cash is valued at a premium of $0.13 (or 13%) for high CSP firms as compared to low CSP firms. We find evidence to support the stakeholders theory and the resource based view by showing that managers who invest in ESG practices that receive the support of key stakeholders are acquiring unique resources and creating a sustainable competitive advantage, which positively affects value. We also show evidence that financial slack has value in the presence of future investment opportunities and when the cost and availability of capital is uncertain.
- ItemValuation of ESG factors: the moderating effect of cash holdings(2019) Perez-de-Toledo, Eloisa; Bocatto, EvandroIn this paper, we examine the value effects of investments in ESG practices by focusing on the valuation of a specific asset class, namely cash holdings. The main idea is that shareholders would value one dollar of cash at a premium when this dollar is invested in companies that follow a more stringent ESG strategy than in companies that do not. We argue that ESG initiatives can be value-enhancing investments if they enable companies to acquire resources that are valuable, unique, and inimitable (Barney 1991), and if they receive the support of key stakeholders (Freeman 1984). Therefore, by internalizing these resources companies create a sustainable competitive advantage that ultimately increases firm value.