Nominata dos Avaliadores da Edição Revista Raunp, v. 12, n. 1, 2020

ID: 58069

Authors: RAUnP - Rev. Eletrônica do Mestrado Profissional em Administração da Universidade Potiguar.

Source: RAUnP - Revista Eletrônica do Mestrado Profissional em Administração da Universidade Potiguar, v. 12, n. 1, p. 1-1, January-June, 2020. 1 page(s).

Document type: Other (Portuguese)

Editorial V. 12, N. 1, 2020

ID: 58063

Authors: Luciana Gondim de Almeida Guimarães.

Source: RAUnP - Revista Eletrônica do Mestrado Profissional em Administração da Universidade Potiguar, v. 12, n. 1, p. 4-5, January-June, 2020. 2 page(s).

Document type: Editorial (Portuguese)

Proposal of Sustainable Actions to a Company Distributor-Wholesaler of Road Fleet

ID: 58064

Authors: Etienne Cardoso Abdala, Arthur Silva Rosa, Luciana Oranges Cezarino.

Source: RAUnP - Revista Eletrônica do Mestrado Profissional em Administração da Universidade Potiguar, v. 12, n. 1, p. 6-22, January-June, 2020. 17 page(s).

Keyword: Soft System Methodology , Supply Chain , Sustainable , Sustainable Practices

Document type: Article (Portuguese) Show Abstract

There is much discussion about the responsibility of wholesale-distributors in the context of sustainable development. The objective of this work was to analyze the sustainable practices carried out by a company from this sector of Uberlândia-MG and its supply chain and propose strategic actions using the systemic analysis tool Soft System Methodology (SSM) in search of sustainable development. Through qualitative research it was possible to consider that a possible agenda would lead to the identification of common variables for this branch of activity: social work, fleet improvement and waste disposal, and investment in the driver. In addition, the results also point to the high importance of an organization being part of a sustainable supply chain and that the adoption of sustainable practices can lead to cost reduction and improvement of the company image. Finally, for future contributions, it is necessary to deepen the inquiries with other companies in the wholesale-distributor sector for the comparison of actions and possible partnerships in the variables found by the method used (SSM).

Sunk Costs in the Decision Process of Micro and Small Enterprises

ID: 58065

Authors: Victor Gomes Furtado Cutrim, Antônio André Cunha Callado.

Source: RAUnP - Revista Eletrônica do Mestrado Profissional em Administração da Universidade Potiguar, v. 12, n. 1, p. 23-34, January-June, 2020. 12 page(s).

Keyword: Decision making , Sunk costs effect , Unrecoverable costs

Document type: Article (Portuguese) Show Abstract

The present study aimed to investigate the decision making process based on sunk costs at micro and small enterprises from Paraíba, Brazil. Researchers analyzed whether the amount invested influences manager’s decisions, as well as factors quoted in the literature as mitigators of the sunk costs fallacy, the reputation of the managers and the financial constraint. The sample, by accessibility, was composed of 35 companies. A questionnaire was developed with six scenarios, according to the study goals, addressing only business contexts. For data analysis, we used descriptive statistics and the kriskalwallis, a non parametric test used to compare the research scenarios. The results showed that micro and small managers are not influenced by the Concorde effect, instead they react to the pro-rata effect, wich means that the bigger the investment, the less the probability of continuing to invest. We also find significant results regarding the financial constraint of companies, when they are more willing to invest in situations where there is no other way out than to continue investing.

Essential Competences as a Competitive Advantage: The Challenge of Micro and Small Enterprises (MPE’S)

ID: 58066

Authors: Mercia Cristiley Barreto, Kleber Cavalcanti Nóbrega, Patrícia Silva Rebouças Araújo.

Source: RAUnP - Revista Eletrônica do Mestrado Profissional em Administração da Universidade Potiguar, v. 12, n. 1, p. 35-46, January-June, 2020. 12 page(s).

Keyword: Advantage , Competencies , Competitive , Small business

Document type: Article (Portuguese) Show Abstract

The increasing complexity in the competitive environment experienced by organizations in the last decades demands of them faster and faster answers in search of adaptation or competitive differentiation. The objective of this article is to advance in a greater understanding about the essential competences theme, analyzing its importance for the construction of competitive advantage as an effective strategy for organizational success, focusing on the challenges faced by Micro and Small Enterprises (SMEs) in this process.For this, a bibliographical research was carried out, with the purpose of contextualizing the theme and forming the theoretical reference that bases the research. Data were collected through the method of observation and application of a semistructured interview conducted in a microenterprise. As a result of this sample, there was a limited understanding on the part of the microentrepreneur of essential competence. This only perceives the skills present in the activities and work processes of the company. And consequently, it does not develop a process of identifying its core competencies to achieve a competitive advantage.

Importance of Environmental Accounting in Organizations

ID: 58067

Authors: Alana Sales Brandão, Rafaela Riguetti Oliveira, Veriane Fonseca Almeida, Antônio Carlos Guidi.

Source: RAUnP - Revista Eletrônica do Mestrado Profissional em Administração da Universidade Potiguar, v. 12, n. 1, p. 47-60, January-June, 2020. 14 page(s).

Keyword: environment , environmental accounting , ethical behavior

Document type: Article (Portuguese) Show Abstract

Currently, the preservation of the environment is no longer a management treated only by ecologists and has been presented as a social responsibility of every organized society. In this sense, the search for projects and activities that can reduce environmental impacts can be observed not only in potentially polluting activities, and this causes organizations in different sectors to use tools with the purpose of minimizing the negative impacts they may cause on the environment and society. This article aims to make a bibliographical review on the theme of environmental accounting. To do this, we sought concepts and applications, with which it was possible to identify what advantages it can bring to the company. As a methodology, the review of articles was carried out to better conceptualize the theme. According to the results obtained, it was noticed that environmental education and the great changes in the legislation, besides the competitiveness, caused many companies to start to worry about the environment, becoming ecologically correct and, thus, getting more “Friendly” in the eyes of the consuming public. Thus, in 1970, environmental accounting came into being, with the purpose of helping companies to not only focus on the price and quality of the product or service, but also to reduce costs, which made it even more possible to preserve the environment.

Determining Variables in the Choice of Restaurants and University Canteens

ID: 58068

Authors: Felipe Ricardo Alencar Cattaneo, Nyckell Loureto de Freitas, Alipio Ramos Veiga Neto, Liêda Amaral de Souza.

Source: RAUnP - Revista Eletrônica do Mestrado Profissional em Administração da Universidade Potiguar, v. 12, n. 1, p. 61-73, January-June, 2020. 13 page(s).

Keyword: Determinant variables , Services , University restaurant

Document type: Article (Portuguese) Show Abstract

University restaurants play an important role in the routine of academics and university employees. In this situation, these environments represent the only meal option for those who spend a large part of the day at the university. In view of the above, this exploratory study aims to identify the variables that determine the choice of customers in university restaurants and canteens, 28 variables were extracted from the literature that originated the questionnaire applied to 313 subjects. As a statistical treatment of the data, factorial analysis was used in order to group the variables and discover the main factors that determine the consumers’ choice. It was identified that the factors food and services, infrastructure and price are the preponderant factors that influence the customer in their purchase decision. The few works found developed on the subject was a limitation found in this research. It was recommended that confirmatory research be carried out using the factors found in this article, as well as research to evaluate the quality of services provided in canteens and university restaurants.