A Influência da Experiência Funcional em Finanças nos Comportamentos Esperados dos Conselheiros de Administração Outros Idiomas

ID:
51766
Resumo:
O objetivo deste artigo é verificar a influência da experiência funcional em finanças, identificada por meio da participação do conselheiro nos comitês de auditoria e fiscal, em seus tipos motivacionais e na intensidade da relação valores-comportamentos esperados. O trabalho é exploratório e quantitativo, realizado mediante aplicação do teste de Mann-Whitney com o objetivo de comparar distintos grupos, um com a característica de interesse e outro sem esta característica. Foi aplicado diretamente ao público-alvo o questionário “Inventário de Valores de Schwartz – IVS”. A amostra total resultou em 121 membros de conselhos no país. Como resultado, indicou-se que a força da relação valores-comportamentos esperados sofre influência significativa da experiência funcional do conselheiro, principalmente nos tipos motivacionais tradição e conformidade (conservação), ligados à aceitação de normas e regulamentos. De forma complementar, observou-se que os resultados não sofrem influência da independência do conselheiro com relação à estrutura de propriedade. Tais achados ampliam a literatura ao incluírem a dimensão pessoal nos estudos referentes a conselhos, ao relacionarem a experiência funcional com os comportamentos esperados e, finalmente, ao esclarecerem um debate inconclusivo acerca da independência do conselheiro.
Citação ABNT:
MARCHIANO, M.; SERRA, F. A. R.; BARBERO, E. R.; SOUSA NETO, J. A. The Influence of Functional Experience in Finances on Board Directors’ Expected Behaviour . Contabilidade, Gestão e Governança, v. 21, n. 3, p. 361-382, 2018.
Citação APA:
Marchiano, M., Serra, F. A. R., Barbero, E. R., & Sousa Neto, J. A. (2018). The Influence of Functional Experience in Finances on Board Directors’ Expected Behaviour . Contabilidade, Gestão e Governança, 21(3), 361-382.
DOI:
http://dx.doi.org/10.21714/1984-3925_2018v21n3a4
Link Permanente:
http://www.spell.org.br/documentos/ver/51766/a-influencia-da-experiencia-funcional-em-financas-nos-comportamentos-esperados-dos-conselheiros-de-administracao-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Inglês
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