Purpose – This article seeks to discuss LUZ, a Brazilian energy supplier that has decided to use their network for telecommunication. Design/methodology/approach – This case describes the acquisition‐process from the perspective of the ESCRA sales manager, whose actions are analyzed,...

Purpose – The objective of this case study is to evaluate the change process, under the old institutional economics (OIE) approach, that had occurred within the management‐accounting system of Brazilian bank. The present study examines the efficacy of the change process in management...

This paper analyses the strengths and weaknesses of the 1995 administrative reform proposal announced by the Brazilian government. The reform proposal, described in the Directive Plan on the Reform of the Governmental Apparatus – a document publicly released by the Brazilian authorities –...

Measuring quality costs is an essential step for achieving competitiveness because these costs are strongly related to the company's annual revenue. One of the most important categories of quality costs is that of external failure costs. The consequences of these failures are not only related to...

Purpose – Use of failure mode and effect analysis (FMEA) is a requirement of ISO/TS 16949. However, research has shown that there are inconsistencies in the way the technique is applied in automotive suppliers. The aim of this study is to identify these irregularities and to propose a strategy...

Purpose – The Six Sigma project aims at a continual reduction in process variation, eliminating defects or flaws in products and services, optimizing processes and reducing costs. The purpose of this study is to demonstrate improvements in customer service index (CSI), product cycle time and...