From caciques and godfathers to second order corruption

The Carwash corruption probe has had a significant impact on what we know about systemic corruption in Brazil. Through the Odebrecht case, it is possible to advance organizational corruption theories by seeing how power has been abused over the years to create a systemic and enduring corruption system. Inspired by grounded theory, we simultaneously collected, codified and analyzed public documents from the plea deals of Odebrecht executives. From the empirical data, it is possible to see how second-order corruption has changed rules and norms in Brazil. We show that this kind of organizational corruption can be achieved by the abuse of relational power. We also demonstrate how second-order corruption is more difficult to combat, it normalizes corruption at a structural level, making it appear commonplace, the norm. Moreover, individually, it makes people rationalize corruption and distance themselves from the act ethically

Uso de documentos para narrar a história de organizações: reflexões e experiências

Este trabalho avança a discussão sobre o uso de documentos na elaboração de pesquisas historiográficas em organizações. O artigo se debruça sobre a pesquisa documental a partir das discussões de De Certeau (1982), Foucault (2008), e Le Goff (2003). Elabora uma revisão teórica sobre o tema, salientando a ideia de que documentos não são objetos históricos neutros que reproduzem o passado. Tal perspectiva propõe um novo olhar epistemológico para a pesquisa histórica com documentos em Ciências Sociais aplicadas. Tal discussão questiona a natureza dos documentos e salienta a necessidade de usá-los criticamente. O artigo apresenta algumas experiências de pesquisas que se valeram de fontes documentais a fim de evidenciar os aspectos procedimentais de tal abordagem. O texto termina apresentando uma discussão aplicada às pesquisas em contabilidade.This paper advances the discussion about the use of documents to elaborate historiographic researches in organizations. The paper focuses on documentary research from the perspectives proposed by De Certeau (1982), Foucault (2008), and Le Goff (2003). A theoretical revision on the subject was elaborated emphasizing the idea that documents are not neutral historical objects that reproduce the past. Therefore, this perspective suggests a new epistemological look for historical research with documents in Applied Social Sciences. Such a discussion thus questions the nature of the documents and stresses the need to use them critically. In addition, the article presents some research experiences that used documentary sources to highlight the procedural aspects of such approach, and aims to increase the usage of such. Finally, the article discusses this approach applied in accounting research

Think Tanks, Business and Civil Society: The Ethics of Promoting Pro-corporate Ideologies

Think tanks became key political and economic actors during the twentieth century, creating and occupying an intellectual and political position between academic institutions, the state, civil society, and public debate on organization and management. Think tanks are especially active in setting frames for what constitutes politically and socially acceptable ways of thinking about economic activity and the rights or obligations of corporations. Their operation and influence has been acknowledged and analysed in political science and policy analysis, but in organization and management studies they are almost entirely ignored. In this paper, we review the existing literature on think tanks to develop an ethical–political framework based on a Gramsci’s account of state–civil society relations, referring to historical case materials relating to a significant Brazilian think tank, the Instituto de Pesquisas e Estudos Sociais (IPES). We show how the IPES was successful in bringing then-controversial neoliberal perspectives on management and organization into mainstream political debate, where they could be discussed and ultimately accepted as morally and intellectually legitimate. We note the importance of management education and business schools with respect to think tanks in the development of a hegemonic pro-capitalist interpretation of corporate responsibility, and suggest this is worth more investigation. We conclude by outlining how think tanks are central to civil society acceptance of pro-corporate ideologies, how they might be researched regarding the ethical implications of the work they do, and how our approach provides a foundation for this

Archives and the “Archive”: dialogue and an agenda of research in organization studies

This text considers the “Archive” as a concept and a transitional space and to bring together discussions from history and organizations in relation to theoretical and methodological concerns involving the use of archives. It sets out from the supposition that broadening our understanding of these terms may support historical research in Management to advance new questions about of a range of objects, including documents and archives. During this process we focus on the changes brought about by advances in information technology, particularly the internet, and put forward certain considerations concerning Organization Studies that rely on archives. The conclusion indicates that archives and the Archive are constituent elements of practices and structures, and that the field would benefit from a research agenda that took into consideration: 1) greater methodological awareness about the implications of the use of documents and archives; 2) discussions about organizations that archive and how archives shape practices within these organizations; 3) studies of already available documents, including those online; 4) an interrogation of knowledge in Management in relation to Archives

Empresas e direitos humanos: premissas, tensões e possibilidades

Este trabalho tem como objetivo contribuir com a discussão sobre direitos humanos e empresas a partir do viés dos estudos organizacionais. Pretendo contribuir com a discussão revendo brevemente as discussões sobre direitos humanos e os argumentos que apontam sua localização geopolítica. Além disso, são trazidos argumentos em relação à responsabilização das empresas no que concerne ao respeito ou, em alguns casos, a proteção de direitos humanos. Nesse sentido, é apontada a necessidade de se ter cautela em relação à aceitação das corporações como atores políticos capazes de ocupar espaços do Estado, sem problematizar essa substituição ou questionar o grau de responsabilização que se conseguiria atribuir às empresas. Faço isso utilizando de argumentos calcados na ideia de que embora tenham um apelo ao universalismo, a governança dos direitos humanos e, consequentemente, a forma que eles assumem na contemporaneidade é marcada pela relação de poder Norte-Sul. Por fim, aponto que a responsabilização moral das organizações por vias legais ou extralegais é importante e um avanço em relação ao campo cinzento em que muitas empresas operam e que tal movimento parece ser uma tendência contemporânea que tende a se fortalecer.

History, Memory, and the Past in Management and Organization Studies

Our goals in writing this editorial are threefold. First, we contextualize the growing interest in matters of history, memory, and the past by management and organization scholars. Despite the increasing number of works in historical organization studies, functionalism and functional-interpretivism remain dominant approaches in management and organizational studies (MOS). Moreover, because European and North American scholars are overrepresented there has been limited analysis of the historical impact of global trade and multinational organizations in the relations between the global North and global South. Second, we map the literature connecting history, memory, and the past to organizations and organizing. We provide an overview of the initial efforts of MOS scholars to develop humanist approaches to organization studies and we discuss the role that history plays in illuminating epistemological, theoretical, methodological, and empirical conversations in the field. Third, we highlight the specific contribution of the articles in this special issue to the overall literature on historical organization studies

Padrinhos e caciques: o lado sombrio da atividade política corporativa na captura do Estado

One of the non-market strategies is the corporate political activity (CPA). This strategy encompasses business activities on the relationship with the public sphere, such as lobbying, campaign donations, trade associations and public contracts. The connection between public and private spheres can bring some benefits, but it also poses risks to the democratic environment insofar as it can give rise to a capture of the State by the private sector, giving it access to the public power. To this end, the dark side of corporate political activity is explored through a unique and intrinsic case study, using public data made available by the award-winning collaborations from Odebrecht's investigation into the Carwash operation. The data were analyzed qualitatively through the analysis of thematic networks. Such methodology allows the construction of theory based on a description of the case, which opens the door to further research on the possible negative consequences of CPA. As a contribution, there is the reveal of the dark side of the CPA and how the personal relationship between Caciques and Godfathers, encouraged by organizations, can lead to organizational crimes and the capture of the state.Uma das estratégias de não-mercado é a atividade política corporativa (CPA), aa qual engloba as atividades empresariais relacionadas a esfera pública como o lobby, as doações de campanha, as associações de classe e contratos públicos. A conexão entre esfera pública e privada pode trazer alguns benefícios, mas também traz riscos para o ambiente democrático na medida em que pode ensejar uma captura do Estado por parte do setor privado, dando para este acesso ao poder público. Sendo assim, este artigo define o lado sombrio da atividade política corporativa e como ele leva à captura do Estado por meio de estratégias empresariais como a de Caciques e Padrinhos. Para tanto, realiza-se um estudo de caso único e intrínseco, utilizando os dados públicos disponibilizados pelas colaborações premiadas da investigação da Odebrecht na operação Lava Jato. Os dados foram estudados de forma qualitativa por meio da análise de redes temáticas. Esta metodologia permite que se construa teoria a partir de uma descrição rica do caso, o que abre portas para novas pesquisas sobre as possíveis consequências negativas da CPA. Como contribuição, traz-se o lado sombrio da CPA e como o relacionamento pessoal entre Caciques e Padrinhos, incentivados pelas organizações, pode levar a crimes organizacionais e à captura do Estado

Gaps de entendimento: construindo significados da responsabilidade social corporativa na mineração de agregados

Analisamos como o significado é atribuído à responsabilidade social corporativa (RSC) por atores de mercado, governo e sociedade civil envolvidos na mineração agregada em São Paulo. O estudo se concentra nesse setor por ser uma atividade de impactos negativos notórios. Os interesses divergentes entre esses atores formaram um cenário bastante conturbado, no qual a RSC é apresentada como fundamental para reduzir os aspectos negativos e os conflitos entre os representantes da sociedade causados ​​pela mineração. Pouca atenção tem sido dada na relação entre significados da formação de indivíduos em RSC e práticas de RSC no setor de mineração situado em uma área urbana nos países em desenvolvimento. Por meio de um estudo de caso qualitativo, foram realizadas 58 entrevistas com integrantes da sociedade civil, do Estado e do mercado. Análise de documentos e observação foram técnicas utilizadas como complementares às entrevistas. Os achados deste artigo revelaram três entendimentos sobre a RSC entre os grupos da sociedade estudados: voluntário, ambiental e social. Com base na relação entre esses entendimentos, percebemos um padrão na formação do processo de como os atores dão sentido ao termo.We analyze how meaning is attributed to corporate social responsibility (CSR) by the markets, government, and actors from the civil society involved in aggregate mining in São Paulo. CSR is presented as fundamental for reducing the negative aspects and conflicts between representatives of society caused by mining. Little attention has been paid to the relationship between how different CSR interpretations emerge from interactions between multiple actors in the mining sector. Through a qualitative case study, 58 interviews were conducted with people representing civil society, the state, and the market. Additionally, document analysis and observation techniques enriched our data set. The paper reveals three interpretations of CSR among the groups studied: voluntary, environmental, and social. Based on the relationship between these interpretations of CSR, we can see a pattern in how those involved build meaning