Edirorial

ID: 57326

Authors: Luciana Coletti.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 8-9, July-December, 2011. 2 page(s).

Document type: Editorial (Portuguese)

Accounting and Double-Entry Bookeeping: European Repercussion of Luca Pacioli’s seminal work (16th-18th centuries)

ID: 57317

Authors: Miguel Gonçalves, Miguel Maria Carvalho Lira.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 10-22, July-December, 2011. 13 page(s).

Keyword: Accounting History , Accounting Records , De Computis et Scripturis , Double-Entry Bookkeeping , Luca Pacioli

Document type: Article (Spanish) Show Abstract

This article aims to examine how Double-Entry Bookkeeping was widespread in Europe (16th-18th centuries), with particular regard to Accounting literature. Among the various authors who contributed for their generalization and diffusion, Luca di Bartholomeu dei Pacioli stands out. Therefore, the article also seeks to present an overview of the main aspects of the life and work of this important Accounting’s author, considered by many the precursor of our discipline, for having published in 1494, in Venice, the Summa de Arithmetica, Geometria, Proportioni et Proportionalita, a seminal work in the domain of our discipline, more specifically it´s section entitled Tratatus Particularis de Computis y Scripturis (Particular Treatise on Accounts and Bookkeeping).

Presence of it governance information in annual reports of large brazilian companies

ID: 57318

Authors: Marta Correa Machado, Rodrigo Meleu das Neves, Ângela Freitag Brodbeck, Antonio Carlos Gastaud Maçada.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 24-45, July-December, 2011. 22 page(s).

Keyword: Annual Reports , Corporate Reputation , IT Governance

Document type: Article (Portuguese) Show Abstract

This paper analyzes the amount of information about IT governance that large Brazilian companies present in their Annual Reports (AR). We use content analysis method in order to find the presence of the subject in secondary sources – the AR of Brazilian companies most admired in 2009 according to report of Carta Capital magazine. The ARs studied are for the years 2007 to 2009 and we also work on the form 20F of those companies which publish them at their websites. There are not many studies devoted to the communication offered by companies about their actions to the development of IT governance aligned to their strategic objectives. Being this subject relevant to the good administration of enterprises, it could be a matter of fundamental importance to the valuing of corporate performance. In order to contribute to the study of the theme, this article aims to answer the following questions: Are large Brazilian companies concerned to report the use and development of IT governance processes in their Annual reports? If so, how do they present this information in these documents? The main conclusion we reach is that the expression “IT governance” in the reports studied is very small, being found only once in a 2007 AR. The sample observed conducted us to the conclusion that IT governance is a subject almost inexistent in the documents studied and because of that companies are losing a chance to build on their corporate reputation.

Implantation of the board of directors according the good practices of the corporate governance – study of case of química LTDA

ID: 57319

Authors: Fabiane Isabel Scherer, Juarez Buriol.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 46-59, July-December, 2011. 14 page(s).

Keyword: Board of Directors , Corporate Governance , Good Practices , Management

Document type: Article (Portuguese) Show Abstract

The objective in this paper is to learn and to analyze the deployment process and action of the Board of Directors of Química Ltda., according to the best practices of corporate governance. To support the results and analysis attenpted theoretical grounding in authors subject matter experts, as for example: IBGC (2009), Bornholdt (2005), Gersick et al. (1997), Steinberg et al. (2003). The methodological procedures used for this study can be described as exploratory and descriptive, using the bibliographic search procedures, documentary and study case. We used qualitative approach to approach the research problem. Data collection was performed through application of questionnaire, structured of open and closed questions, answered toward independent external managers and directors of the company. In addition, the collection was provided by the description of the facts observed and access documents and files of the researcher, who works at the company. The results of the study suggest the use of good practices of corporate governance in the management of the Board of Directors and also suggest that the company review some points, in order to pursue the best practices of corporate governance in the search results and growth of the organization.

Orporative governance a strategy of alignment of interests - a study of case of the AGRESARINA

ID: 57320

Authors: Maria Stoffel, Luciana Gehlen.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 60-73, July-December, 2011. 14 page(s).

Keyword: Alignment of interests , Basic principles of the corporative governance , Corporative Governance

Document type: Article (Portuguese) Show Abstract

The studies, approaching the thematic one of the corporative governance, reveal each teams lives necessary, will be the new conditions that if establish in the world of the businesses and that they demand changes in practical of the high management and to number of organizations that if characterize with this model of management. This work has the objective to know and to analyze the contribution of the corporative governance as a strategy of alignment of interests of the AGRESARINA, searching theoretical basement, to support the results and the analysis in authors specialists in the subject, as for example: Andrade and Rosseti (2007), Chiavenato (2008), Silva and Leal (2007), IBGC (2009), Silva (2007), Araujo and Russo (2008), Klein and Freitas (2010) and Fontes Filho et al. (2007). Methodological procedures used, for in this study, are characterized as exploratory and descriptive, using as procedures the bibliographical research, the study of case and the documentary research. It was used quantitative and qualitative boarding for the problem of the research. The collection of data gave under the form of questionnaires and interviews with the immediate leaderships of the AGRESARINA, and for the documentar research. The results of the study show to a promising position in relation to the adoption of the corporative governance of the organization and the results gotten until the present moment. At the same time, they suggest some procedures better to equate the adhesion of the immediate leaderships in the alignment of interests, as well as to all the involved ones of the organization.

The impact of competitive advantage in implementing the strategic management of a company in the textile industry

ID: 57321

Authors: Geraldo Girardi, Marcelo Girotto de Mattos.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 74-84, July-December, 2011. 11 page(s).

Keyword: competitive advantage , competitive edge , strategic management

Document type: Article (Portuguese) Show Abstract

In a globalized world, where the economy, markets, consumers, competitors and technology are drastically changing, the Strategic Management becomes the key factor for the organization to achieve good results. The Strategic Management includes not only the Strategic Planning, which focuses on developing a plan, but it has a broader scope because it includes the administration of the resources needed to achieve the plan, in addition to the attention given to perform the actions necessary to implement the plan in all areas and at all levels of the company.With the definition of the Organizational Strategy of the company, we define the competitive advantage or value proposition implicit in economic activity. The competitive edge defined by the organization should serve as a reference for all areas and levels of the company.This alignment around the competitive edge or criterion is very important to the effectiveness of the Strategy Management Company. The aim of this study is to analyze the impact of competitive advantage in implementing the Strategic Management of a company in the textile industry. A case study approach was applied and the data collection process was realized by interviews based in a semi structured questionnaire. The proper alignment of the various areas and levels of the organization around the competitive edge has been realized. Thus, we conclude that the process of Strategic Management provides a competitive advantage impacting on customer satisfaction.

Environmental performance in urban settings: a study of higher education students in Natal/ RN

ID: 57322

Authors: Gilsenberg Gurgel Pinheiro, Richard Medeiros de Araújo, Esmeraldo Macedo dos Santos, Sérgio Marque Junior.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 86-99, July-December, 2011. 14 page(s).

Keyword: Environmental performance , University , Urban centers

Document type: Article (Portuguese) Show Abstract

This paper studies the environmental perception as a necessary element in the population to develop awareness of the need to preserve the natural environment. For this, we analyzed the behavior of the community, represented by students of a Higher Education Institution (HEI) of Natal, to be outlined strategies and actions to minimize degradation of the environment. For this, the methodology consisted of an exploratory and descriptive which data collection was done through the application of a questionnaire with Likert scales containing variables that comprise the behavioral aspects, as well as a socio-demographic scale. In this context, the results indicate that the Academic Institution is appropriate to address this issue, given that environmental awareness permeates all content of the curriculum and that students of today may, in future, in their areas of expertise to plan actions to safeguard sustainable development. It was concluded that strategies to manage this term are to raise awareness of student and citizen, leading him to change, because when he is educated to the proper treatment of these issues, their way of proceeding is the responsibility, since care with the natural questions is also present in higher education.

Relationship marketing and loyalty: approach on the segment “client style” in an agency accoun

ID: 57323

Authors: Adriano Moreira dos Santos, Mauricio Barth, Ernani Cesar de Freitas.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 100-116, July-December, 2011. 17 page(s).

Keyword: Agency Banking , Customer Style , Loyalty , Marketing , Relationship

Document type: Article (Portuguese) Show Abstract

This paper covers Relationship Marketing in terms of customer loyalty, a consequence of the servicefocused segmentation process. It aims at studying and analysing the personal service provided to individual customers of the X branch of Banco do Brasil within the Estilo segment. It identifies and comments on possible attributes influencing customer satisfaction and, in turn, customer loyalty. This study was conducted by means of bibliographic and documental research, as well as through case-study descriptive research at a specific bank branch, whereby several attributes were surveyed concerning services provided by the bank, bank-customer relationship, issues involved with customer loyalty, and customer satisfaction with the studied segment. At the end of this study, several aspects are confirmed that should be taken into consideration in the personal service provided to customers within the researched segment so as to achieve customer satisfaction and customer loyalty. These aspects include service efficiency and agility; meeting customer needs; problem-solving ability; good customer-bank relationship; and segmented service strengthening bank-customer partnership.

Standardization of the vocational training process in the services area of a software development company

ID: 57325

Authors: Adriano Cirnei Bervian, Renata Gheno.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 113-144, July-December, 2011. 32 page(s).

Keyword: Information Technology , Strategic Development of People , Survey of Training Needs

Document type: Article (Portuguese) Show Abstract

The dynamic environment where companies are inserted requires the development of actions aimed at the ongoing training of people, in order to make them more effective at what they do. In the area of Information Technology, particularly in companies that develop and deploy software, there is an emerging need for qualified professionals. These professionals need to develop a mix of skills, both technical and behavioral to act, in the case of the studied company, in the providing services area. In this context, the main objective of this study is to analyze the current process of training and suggest changes to standardize and strengthen the training and learning of these professionals. To support this study were discussed theories related to human resources, strategic development of people, survey of training needs and information systems. In the case study was carried out a qualitative analysis of data collected from surveys of customer satisfaction, from a interview and questionnaires with structured questions, compiled for the main leaders of the Service and Human Resources Area of the Cigam Software Corporativo company. Employees in contract of experience or newly hired also answered a questionnaire with objective questions that were analyzed quantitatively. As a result of reports of the people envolved and the participant observation of the author of this research, was presented a new standard model of training and learning for professionals in the area of providing services. Furthermore, was concluded that the Cigam company is at the forefront in actions of training, development and education available to its employees.

Analysis of the exercise of disciplinary power: the case of a military organization

ID: 57324

Authors: Luis Marcelo Sotoriva, Isabel Cristina da Costa Domingues, Jansen Maia Del Corso, Wesley Vieira da Silva.

Source: Gestão e Desenvolvimento, v. 8, n. 2, p. 118-130, July-December, 2011. 13 page(s).

Keyword: Disciplinary power , Military organization , Punishment

Document type: Article (Portuguese) Show Abstract

The objective of this study is to describe the impact of the use of punishment in the occurrence of disciplinary transgressions by soldiers in a unit of the Brazilian Air Force, between 2006 and 2009. This study is considered descriptive and of a bibliographic and documentary type. The relation between the variables is analysed quantitatively, using a simple regression. The conclusion is that the number of transgressions and the rate of recurrence are reduced when the percentage of transgressions punished increases. This functional relationship was not observed when comparing the general frequency and the severity of the punishment, where the latter was related to an increase in the rate of recurrence in a given period.