Folga Organizacional: Análise em uma Perspectiva Comportamental no Campo Empírico Outros Idiomas

ID:
39943
Resumo:
Este estudo objetiva verificar como se apresenta a folga organizacional no campo empírico. Diferente das proposições observadas na literatura de identificar medidas para calcular a folga organizacional, esta investigação concentra-se nas características predominantemente subjetivas da folga, visando ao entendimento deste conceito sob a perspectiva comportamental. Assim, pesquisa indutiva e exploratória, com abordagem qualitativa, foi realizada a partir de um estudo de caso em uma empresa do setor têxtil. As categorias de folga organizacional foram extraídas da literatura e consubstanciadas em um roteiro de entrevista, aplicado a sete diretores/gerentes da empresa. As entrevistas foram analisadas por meio da técnica de análise de conteúdo e trianguladas com fontes documentais e de mídias. Os resultados da pesquisa denotam presença de folga organizacional nas perspectivas de recursos (humanos, físicos e financeiros), tempo e poder. Contudo, o construto desenvolvido para aferir a presença da folga organizacional não investigou as motivações, o que indica uma lacuna de pesquisa.
Citação ABNT:
BECK, F.; BEUREN, I. M. Folga Organizacional: Análise em uma Perspectiva Comportamental no Campo Empírico. Revista Universo Contábil, v. 11, n. 4, p. 6-26, 2015.
Citação APA:
Beck, F., & Beuren, I. M. (2015). Folga Organizacional: Análise em uma Perspectiva Comportamental no Campo Empírico. Revista Universo Contábil, 11(4), 6-26.
DOI:
10.4270/ruc.2015429
Link Permanente:
http://www.spell.org.br/documentos/ver/39943/folga-organizacional--analise-em-uma-perspectiva-comportamental-no-campo-empirico/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
Referências:
AUGSDORFER, Peter. Bootlegging and path dependency. Research Policy, v. 34, p. 1-11, 2005. http://dx.doi.org/10.1016/j.respol.2004.09.010

BARDIN, Laurence. Análise de conteúdo. 4. ed. rev. e actual. Lisboa: Edições 70, 2010.

BEUREN, Ilse Maria; PATON, Claudecir. Folga organizacional em unidades de negócios de empresa descentralizada na percepção dos controllers. Pretexto, v. 14, n. 1, p. 13-35, 2013.

BEUREN, Ilse Maria; SANTOS, Vanderlei dos; HEIN, Nelson. Folga organizacional de controllers em empresas com remuneração variável. Organizações & Sociedade, v. 22, n. 72, 2015.

BEUREN, Ilse Maria; WIENHAGE, Paulo. Folga organizacional no processo de gestão do orçamento: um estudo no SENAC de Santa Catarina. REAd, v. 7, n. 2, p. 274-300, 2013.

BOUQUET, Cyril; BIRKINSHAW, Julian. Managing Power in the Multinational Corporation: How Low-Power Actors Gain Influence. Journal of Management, v. 34, n. 3, p. 477-508, 2008. http://dx.doi.org/10.1177/0149206308316062

BOURGEOIS III, L. Jay. On the measurement of organizational slack. Academy of Management Review, v. 26, n 1, p. 29-39, 1981. http://dx.doi.org/10.5465/AMR.1981.4287985

BOURGEOIS III, L. Jay; SINGH, Jitendra V. Organizational slack and political behavior among top management teams. Academy of Management Proceedings, p. 43-47, 1893. http://dx.doi.org/10.5465/AMBPP. 1983.4976315

CHENG, Joseph L. C.; KESNER, Idalene F. Organizational slack and response to environmental shifts: the impact of resource allocation patterns. Journal of Management, v. 23, n. 1, p. 1-18, 1997. http://dx.doi.org/10.1177/014920639702300101

COVALESKI, Mark A.; EVANS III, John H.; LUFT, Joan L.; SHIELDS, Michael D. Budgeting Research: Three Theoretical Perspectives and criteria for selective integration. Journal of Management Accounting Research, v. 15, p. 3-49, 2003. http://dx.doi.org/10.1016/S1751-3243(06)02006-2

CYERT, Richard M.; MARCH, James G. A Behavioral Theory of the Firm. Prentice-Hall, Englewood Cliffs, NJ, 1963.

CYERT, Richard M.; MARCH, James G. Organizational factors in the theory of oligopoly. The Quarterly Journal of Economics, v. 70, n. 1, p. 44-64, 1958.

DAMANPOUR, Fariborz. Organizational Innovation: A Meta-Analysis of Effects of Determinants and Moderators. Academy of Management Journal; v. 34, n. 3, p. 555-590, 1991. http://dx.doi.org/10.2307/256406

DANIEL, Francis; LOHRKE, Franz T.; FORNACIARI, Charles J.; TURNER Jr, R. Andrew. Slack resources and firm performance: a meta-analysis. Journal of Business Research, v. 57, p. 565-574, 2004. http://dx.doi.org/10.1016/S0148-2963(02)00439-3

DAVIS, Gerald F.; STOUT, Suzanne K. Organization Theory and the Market for Corporate Control: A dynamic analysis of the characteristics of large takeover, 1980-1990. Administrative Science Quarterly, v. 37, p. 605-633, 1992. http://dx.doi.org/10.2307/2393474

DONADA, Carole; DOSTALER, Isabelle. Relational Antecedents of Organizational Slack: An Empirical Study into Supplier-Customer Relationships. Management, v. 8, n. 2, p. 25-46, 2005. http://dx.doi.org/10.3917/mana.082.0025

FREZATTI, Fábio; BECK, Franciele; SILVA, Júlio Orestes da. Percepções sobre a criação de reservas orçamentárias em processo orçamentário participativo. Revista de Educação e Pesquisa em Contabilidade, v. 7, n. 4, p. 335-354, 2013. http://dx.doi.org/10.17524/repec.v7i4

GEIGER , Scott W.; CASHEN, Luke H. A Multidimensional Examination of slack and its impact on innovation. Journal of Managerial Issues, v. 14, n. 1, p. 68-84, 2002.

GOPALAKRISHNAN, Shanthi.; DAMANPOUR, Fariborz. A Review Economics, of Innovation Research in Sociology and Technology Management. Omega International Journal of Management Science, v. 25, n. 1, p. 15-28, 1997. http://dx.doi.org/10.1016/S03050483(96)00043-6

GREENHALGH, Trisha; ROBERT, Glenn; MACFARLANE, Fraser; BATE, Paul; KYRIAKIDOU, Olivia. Diffusion of innovation in service organizations: systematic review and recommendations. The Milbank Quarterly, v. 84, n. 4, p. 581-629, 2004. http://dx.doi.org/10.1111/j.0887-378X.2004.00325.x

HARTMANN, Frank G. H.; MAAS, Victor S. Why business unit controllers create budget slack: involvement in management, social pressure, and machiavellianism. Behavioral Research in Accounting, v. 22, n. 2, p. 27-49, 2010. http://dx.doi.org/10.2308/bria.2010.22.2.27

HEROLD, David M; JAYARAMAN, Narayanan; NARAYANASWAMY, C R. What is the Relationship between Organizational Slack and Innovation?. Journal of Managerial Issues; v. 18, n. 3, p. 372-392, 2006. http://dx.doi.org/10.2308/accr.2006.81.4.849

INDJEJIKIAN, Raffi J;MATEJKA, Michal. Organizational Slack in Decentralized Firms: The Role of Business Unit Controllers. The Accounting Review, v. 81, n. 4, p. 849-872, 2006. http://dx.doi.org/10.2308/accr.2006.81.4.849

JENSEN, Michael C. Agency costs of free cash flow, corporate finance, and takeovers. American Economic Review, v. 76, n. 2, p. 323-329, 1986. http://dx.doi.org/10.2139/ssrn. 99580

LAVILLE, Christian; DIONNE, Jean; SIMAN, Lana Mara. A construção do saber:manual de metodologia da pesquisa em ciências humanas. Porto Alegre: ARTMED; Belo Horizonte : Ed. da UFMG, 1999.

LAWSON, M. Buff. In praise of slack: time is of the essence. The Academy of Management Executive, v. 15, n. 3, p. 125-135, 2001. http://dx.doi.org/10.5465/AME.2001.5229658

LEACH-LOPEZ, Maria A.; STAMMERJOHAN, William W.; MCNAIR, Frances M Differences in the role of job-relevant information in the budget participation-performance relationship among U.S. and Mexican Managers: A question of culture or communication. Journal of Management Accounting Research, v. 19, p. 105-136, 2007. http://dx.doi.org/10.2308/jmar.2007.19.1.105

LOVE, E. Geoffrey; NOHRIA, Nitin. Reducing Slack: The Performance Consequences of Downsizing by Large Industrial Firms, 1977-93. Strategic Management Journal, v. 26, n. 12, p. 1087-1108, 2005. http://dx.doi.org/10.1002/smj.487

MALLIDOU, Anastasia A.; CUMMINGS, Greta G.; GINSBURG, Liane R.; CHUANG, YouTa; KANG, Sunghyun; NORTON, Peter G.; ESTABROOKS, Carole A. Staff, space, and time as dimensions of organizational slack: A psychometric assessment. Health Care Manage Review, v. 36, n. 3, p. 252-264, 2011. http://dx.doi.org/10.1097/HMR.0b013e318208ccf8

MARTÍN-ROJAS, Rodrigo; GARCÍA-MORALES, Víctor J.; MIHI-RAMÍREZ, Antonio. How can we increase Spanish technology firms’ performance? Journal of Knowledge Management, v. 15, n. 5, p. 759-778, 2011. http://dx.doi.org/ 10.1108/13673271111174311

MEYER, Alan D. Adapting to environmental jolts. Administrative Science Quarterly, v. 27, p. 515-537, 1982. http://dx.doi.org/10.2307/2392528

NOHRIA, Nitin; GULATI, Ranjay. Is slack good or bad for innovation? Academy of Management Journal, v. 39, n. 5, p. 1245-1264, 1996. http://dx.doi.org/10.2307/256998

O’BRIEN, Jonathan P. The capital structure implications of persuing a strategy of innovation. Strategic Management Journal, v. 24, p. 415-431, 2003.

PICCOLO, Salvatore; D'AMATO, Marcello; MARTINA, Riccardo. Product market competition and organizational slack under profit-target contracts. International Journal of Industrial Organization, v. 26, p. 1389-1406, 2008. http://dx.doi.org/10.1016/j.ijindorg.2008.02.001

POYNTER, Thomas A.; WHITE, Roderick E. The Strategies of Foreign Subsidiaries: Responses to organizational slack. International Studies of Management & Organization, v. 14, n. 4, 1985.

QUINTAS, Tyza Tamiozzo; BEUREN, Ilse Maria. Abordagens sobre Folga Organizacional nas Pesquisas Publicadas em Periódicos Internacionais: um ensaio teórico.Revista Administração da UFSM, v. 4, n. 1, p. 53-72, 2011.

RICHTNÉR, Anders; AHLSTROM, Par. Influences on organizational slack in new product development projects. International Journal of Innovation Management, v. 10, n. 4 p. 375406, 2006. http://dx.doi.org/10.1142/S1363919606001570

SENDER, Gisela. O papel da folga organizacional nas empresas:um estudo em bancos brasileiros. 2004. 226f. Dissertação (Mestrado em Administração) – Universidade Federal do Rio de Janeiro, Rio de Janeiro, 2004.

SHARFMAN, Mark P. ; DEAN, James W. Jr. Flexibility in strategic decision making: informational and ideological perspectives. Journal of Management Studies, v. 34, n. 2, p. 191-217, 1997.

SHARFMAN, Mark P. , WOLF, Gerrit; CHASE, Richard B.; TANSIK, David A. Antecedents of Organizational Slack. The Academy of Management Review, v. 13, n. 4, p. 601-614, 1988. http://dx.doi.org/10.5465/AMR.1988.4307484

SINGH, Jitendra V. Performance, slack, and risk taking in organizational decision making. The Academy of Management Journal, v. 29, n. 3, p. 562-585, 1986. http://dx.doi.org/10.2307/256224

TAN, Justin; PENG, Mike W.; Organizational slack and firm performance during economic transitions: two studies from an emerging economy. Strategic Management Journal, v. 24, p. 1249-1263, 2003. http://dx.doi.org/10.2139/ssrn. 1552171

VOSS, Glenn, B.; SIRDESHMUKH, Deepak; VOSS, Zannie Giraud. The effects of slack resources and environmental threat on product exploration and exploitation. Academy of Management Journal, v. 51, n. 1, p. 147-164, 2008. http://dx.doi.org/10.5465/AMJ.2008.30767373

WALLY, Stefan; FONG, Cher-Min. Effects of firm performance, organizational slack, and debt on entry timing: A study of ten emerging product markets in USA. Industry and Innovation, v. 7, n. 2, p. 169-183, 2000. http://dx.doi.org/10.1080/713670257