Apresentação

ID: 7261

Authors: José Antonio Gomes de Pinho.

Source: Organizações & Sociedade, v. 17, n. 55, p. 581-582, October-December, 2010. 2 page(s).

Document type: Editorial ()

Self-management as a tool to organize counter-hegemony

ID: 7251

Authors: Joysi Moraes.

Source: Organizações & Sociedade, v. 17, n. 55, p. 585-604, October-December, 2010. 20 page(s).

Keyword: Counter-hegemony , Organization , Self-anagement

Document type: Article (English) Show Abstract

The basic premise in this article is that human beings cannot exist outside the community”, that is, outside organization, and that organization molds human life in is material form and it is shaped by it (DUSSEL, 2002). Therefore, the question is the following: if we are somehow organized why not organize counter-hegemony from the bottom and start inside the dominant regime itself? The purpose of this essay is to discuss a certain way of organizing that may contribute to the construction or organizationof a counter-hegemony against the current regime. The Gramscian argument is here used, that is, the construction of a (counter) hegemony occurs through the organization of consent without resorting to violence or coercion yet through ideological construction with the understanding that it is in the ideology and through ideology that a class may exert its hegemony over the others, that is, it may assure adhesion and consent (GRAMSCI, 1978). The paper attempts to show that organizations with self-managing proposals essentially carry the germ cell of counter-hegemony because they are based on horizontal practices and democratic organizations that have broken the strong hierarchical, asymmetric and clientelistic relationships which prevailed for centuries.

The contradictions in the process of self-management in capitalism: functionality, resistance and emancipation for solidary economy

ID: 7253

Authors: Edi Augusto Benini, Elcio Gustavo Benini.

Source: Organizações & Sociedade, v. 17, n. 55, p. 605-619, October-December, 2010. 15 page(s).

Keyword: Alienation , Self management , Social changes , Solidary economy

Document type: Article (Portuguese) Show Abstract

The objective of this study is to reflect on the so-called “solidary economy”. The paper discusses aspects related to alienation and its recovery, as well as the formation of a legitimate class consciousness. The highly contradictory and ever-changing reality has been taken into account here. Epistemological guidance lies in fundamental categories such as the perspective of totality, centrality of work and capital as a predominating social relation. Not only theory but also praxis of certain cases involving movements of associated employees are studied. It has been seen that collective enterprises have been formed in a time of structural crisis. The reflections also show that the movement suggests a twofold choice: as organizations functional to the system, consequently a productive choice of work and income generation; and/or as a form of employee resistance. The conclusion is that the hegemonic logic of the so-called “solidary” enterprises is that they serve the current pattern of flexible capital accumulation, since the quality of selfmanagement is restricted and dependent. However, because capital is in permanent crisis, the actions of “solidary economy” are also permeated with contradictions: employees can experience some degree of “self-management” in the production process, which points to new historic possibilities from the emerging collective consciousness.

Corporate Social Responsability Communication in Sweden, Thailand and Brazil: a comparative approach in companies of the construction industry sector

ID: 7254

Authors: Breno Augusto Diniz Pereira, Vanessa H. Wottrich, Marlon Dalmoro, Jonas Cardona Venturini.

Source: Organizações & Sociedade, v. 17, n. 55, p. 621-639, October-December, 2010. 19 page(s).

Keyword: Brazil , Construction industry , Corporate Social Responsibility CSR , Sweden , Thailand

Document type: Article (Portuguese) Show Abstract

Corporate social responsibility (CSR) has recently been the subject of increased attention, both in the academic and the corporate arena. In practice, corporations define their approach to CSR by using their own lenses which are influenced by factors at regional, national, industrial and corporate levels. This study aims to identify how the largest companies in the construction industry in Sweden, Thailand and Brazil present themselves in terms of CSR. The research was carried out through the analysis of organizational documents from these companies. The model proposed by Silberhorn and Warren (2007) was used for data collection purposes, including CSR Principles, Processes and Stakeholder Issues. Results suggest a predominant CSR value-driven approach, which might indicate that CSR has come a long way from its early roots of charity to become a strategic business practice inserted in corporate values. We observed a distinction between companies in each country analyzed. Swedish companies have a focus in the environmental perspective, Thai companies on an economic perspective through governance and accountability, while Brazilian companies focus on a social perspective.

Constructing bridges between areas of knowledge: from literature to management

ID: 7255

Authors: Ivan Antônio Pinheiro, Luciano José Martins Vieira, Paulo Cesar Delayti Motta.

Source: Organizações & Sociedade, v. 17, n. 55, p. 641-664, October-December, 2010. 24 page(s).

Keyword: Interdisciplinarity , Literature , Management , Teaching practices

Document type: Article (Portuguese) Show Abstract

Despite some differences, the domains of Literature and Management have overlapping areas, which enables the use of one of them (in this case, Literature) to study and widen the knowledge on the other (Business). The present article aims to show some of the contributions from the arts to organizational studies and reporting and sharing the experience of the Literature & Management Project with the academic community, as well as offering critical comments on it. The Project, through the reading and analysis of selected texts, is not only intended to be another source of knowledge acquisition, but also to develop and enhance competencies required for future professional activities of the Business School students. Although the focus has been the teaching and learning process for university students, it can be expanded to the corporate environment, where it can be developed as seminars and role-playing activities. This represents a wide field that has not yet been fully explored.

Impasses in the constitution of a climate change mechanism: the experience of a brazilian company in generating power from waste

ID: 7256

Authors: Maria Gracinda Carvalho Teixeira.

Source: Organizações & Sociedade, v. 17, n. 55, p. 665-688, October-December, 2010. 24 page(s).

Keyword: Clean development mechanism , Discourse analysis , Inter institutional articulation , Sustainable development

Document type: Article (Portuguese) Show Abstract

This article aims to present the obstacles to making the Clean Development Mechanism (CDM) effective from the experience of a Brazilian company which transforms urban solid waste into electricity. CDM, which originated from Kyoto Protocol to combat climate change, placed Brazil in a leading position. However, although the importance of the CDM has been internationally recognized, it has faced difficulties to make it effective. This has led the research community to suppose that the obstacles to its internalization may arise not only from its instrumental, technological and operational effectiveness found in the literature, but also due to the political and institutional constraints prevailing in the countries to reduce their emissions. To explore this, qualitative research was carried out, making a descriptive analysis from the literaturel, documents and field work involving keyparticipants in interviews, observation and visits to the company. The results of the research reveal the complex dynamics in the application of CDM and suggests the need to debate its effective contribution to sustainable development and suggest a deepening of the theoretical framework of the institutional approach and their connections with other theoretical approaches which are involved in the issue of power in public-private dimensions and global-local spheres.

Psychological contracts and outsourcing: a study into working relations and human resource practices

ID: 7257

Authors: Mino Correia Rios, Sônia Maria Guedes Gondim.

Source: Organizações & Sociedade, v. 17, n. 55, p. 689-703, October-December, 2010. 15 page(s).

Keyword: Human resources , Outsourcing , Psychological contracts

Document type: Article (Portuguese) Show Abstract

Outsourcing is probably the most common and widespread managerial practice in Brazil affecting the lives of thousands, directly or indirectly. Its application is, however, very diverse. The present study investigates the psychological contracts of outsourced and non-outsourced staff who are responsible for similar functions in the same organization. The sample was 210 workers from the service sector, 105 of them working on an outsourcing regime. The participants were on average 29.5 years old (sd=10,26), most of them were women (58.5%), with high levels of education (78%). The results demonstrate that outsourced and non-outsourced workers present different psychological contract patterns, particularly when comparing outsourcing in public or private companies. The most significant differences are related to investment in long lasting employment relations, equity expectation, transparency with the goals and problems for non-outsourced employee.

Institutionalization of habits and routines in management accounting in furniture industry

ID: 7258

Authors: Ilse Maria Beuren, Edson Roberto Macohon.

Source: Organizações & Sociedade, v. 17, n. 55, p. 705-723, October-December, 2010. 19 page(s).

Keyword: Furniture industries , Habits , Institutionalization , Managerial accounting , Routines

Document type: Article (Portuguese) Show Abstract

This study analyzes the institutionalization of habits and routines in managerial accounting in industries in the furniture pole of São Bento do Sul / SC in the period from 2003 to 2007. A descriptive survey study was done, using both quantitative and qualitative approaches. The population comprises 73 medium-sized industries associated with SINDUSMOBIL. Contacts were made with the managerial accountant or the person responsible for the financial department of 25 industries randomly selected. Based on the survey a non-probability sample was chosen, consisting of 15 industries. The survey results show changes in the managerial accounting activities, reduction in time spent on mechanistic activities and an increase in time for support management activities. These changes in the activities and functions of managerial accounting resulted in the institutionalization of new habits and routines. Based on the interviews it can be concluded that the institutionalization of habits and routines in managerial accounting occurred in some industries with to a greater or lesser extent.

Management Accounting: a life-cycle perspective of its development in organizations

ID: 7260

Authors: George Anthony Necyk, Fábio Frezatti.

Source: Organizações & Sociedade, v. 17, n. 55, p. 725-744, October-December, 2010. 20 page(s).

Keyword: Configuration theory , Life cycle , Management accounting

Document type: Article (Portuguese) Show Abstract

The objective of this work is to expand the understanding of how Management Accounting develops over time in an organization, taking as a foundation the Miller and Friesen (1984) life-cycle stage model for organizations in general, and the work of Greenwood and Hinings (1993, 1996) which deals with the transition dynamics between organizational stages, both based on Configuration Theory. The research strategy was a single case study, justified by the complexity of the theme and by the longitudinal retrospective approach to the study. The subject of this work was a more than 40 year-old manufacturing company. In a 15 year analysis time frame, it was possible to find how life-cycle stage evolution impacts Management Accounting development: within the same stages, deepening the characteristics of existing solutions, and in transition between distinct stages, altering solutions and introducing new characteristics. This work concludes with suggestions for future studies in the hope that knowledge about Management Accounting development continues to expand.

Homenagem da O&S a Clóvis Machado-da-Silva

ID: 491

Authors: José Antonio Gomes de Pinho, Tânia Fischer.

Source: Organizações & Sociedade, v. 17, n. 55, p. 747-749, October-December, 2010. 3 page(s).

Document type: Other (Portuguese)

Heloísa

ID: 7879

Authors: Tânia Fischer.

Source: Organizações & Sociedade, v. 17, n. 55, p. 749-749, October-December, 2010. 1 page(s).

Document type: Other (Portuguese)