50340

Paulo Henrique Nobre Parente
Márcia Martins Mendes De Luca
Gerlando Augusto Sampaio Franco de Lima
Alessandra Carvalho de Vasconcelos

Revista de Contabilidade e Organizações

Fundamentado nos preceitos da teoria da visão baseada em recursos, o estudo investiga a cultura organizacional como recurso estratégico sustentável para o desempenho das empresas estrangeiras listadas na New York Stock Exchange. Analisou-se a cultura organizacional de 141 empresas pela análise textual dos relatórios 20-F apresentados por elas à US Securities and Exchange Commission, entre 2009 e 2014, classificando os radicais de palavras em quatro tipologias culturais. Os resultados mostram a predominância de uma cultura organizacional mais competitiva, enquanto a cultura organizacional criativa tem menor representatividade. Os resultados revelam ainda que a cultura colaborativa e de controle influenciam, respectivamente, de forma positiva e negativa o desempenho financeiro. Estes efeitos são distintos entre a origem das empresas e entre o tipo do sistema legal dos países de origem das empresas. Considerando que a cultura organizacional pode ser considerada um ativo estratégico capaz de afetar o desempenho financeiro da empresa, sugere-se que gestores, investidores e acadêmicos, fiquem atentos à cultura organizacional como um componente da estratégia dos negócios.

Cultura organizacional, Desempenho, Tipologias culturais

PARENTE, P. H. N.; LUCA, M. M. M.; LIMA, G. A. S. F.; VASCONCELOS, A. C. Cultura Organizacional e Desempenho nas Empresas Estrangeiras Listadas na NYSE. Revista de Contabilidade e Organizações, v. 12, n. 1, p. 1-21, 2018.

Parente, P. H. N., Luca, M. M. M., Lima, G. A. S. F., & Vasconcelos, A. C. (2018). Cultura Organizacional e Desempenho nas Empresas Estrangeiras Listadas na NYSE. Revista de Contabilidade e Organizações, 12(1), 1-21.

http://dx.doi.org/10.11606/issn.1982-6486.rco.2018.139161

http://www.spell.org.br/documentos/ver/50340/cultura-organizacional-e-desempenho-nas-empresas-estrangeiras-listadas-na-nyse/i/pt-br

Artigo

Português

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