Editorial

ID: 37536

Authors: Eliane Salete Fillipim.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 7-8, January-April, 2014. 2 page(s).

Document type: Editorial (Portuguese)

Social representations and the Acquisition of People to Work with Elders

ID: 37537

Authors: Patrícia Augusta Pospichil Chaves Locatelli, Neusa Rolita Cavedon.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 9-34, January-April, 2014. 26 page(s).

Keyword: Acquisition of workers , Long Term Care Institutions for Elders , Old age , Social representations

Document type: Article (Portuguese) Show Abstract

The present study aimed at identifying and analyzing how social representations of old age, in the eyes of administrators and employees who work in Long Term Care Institutions for Elders, impact on the process of acquisition of workers in these institutions. In this quantitative research, developed between september, 2011, and february, 2012, the method chosen was that of the case study, operationalized through the use of observation techniques and interviews with 14 subjects (administrators and employees). The results demonstrate the heterogeneity of the population housed by the institution, and how the social representations, such as the comparison of the elderly with children, impacts on the process of acquisition of workers to the researched Long Term Care Institution for Elders.

Positive and negative emotions, attitude and intent of behavior: an exploratory study in retail

ID: 37538

Authors: Fabrise de Oliveira Müller, Marise Mainieri de Ugalde, Cláudio Hoffmann Sampaio, Carina Pasqualotto, Marcelo Gattermann Perin.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 35-58, January-April, 2014. 24 page(s).

Keyword: Consumer Psychology , Emotional responses , Intention , Reference measures

Document type: Article (Portuguese) Show Abstract

The study of human emotions presents as one of the contemporary issues within the Area of Consumer Behavior. With the objective of analyze the reasons for the relations among positive emotions, negative judgments and post-purchase, in-depth interviews were conducted with the critical incident technique with customers and experts in retail. For the groups, the customer service indicated motivate positive emotions and the relationship between emotions and attitude appears to be mediated by sentiments of appreciation, security, confidence and well-being. When costumer service motivates negative emotions, the client appears becomes more price sensitive and less tolerant of negative responses. Being the emotions a topic that propitiates many studies, this research points to a new focus for future work in the Area of Consumer Behavior and emotions, especially for qualitative methods. The factors which mediate the relations in this work gives reasons to generate specific studies involving emotions and judgments post-purchase.

Reverse Logistics Networks: A study of reverse channel of plastic recycling industry

ID: 37550

Authors: Fernando Antonio Tenório, Audálio Fernandes dos Reis, Débora Eleonora Silva, Maria Conceição Melo Silva Luft.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 53-382, January-April, 2014. 330 page(s).

Keyword: Environmental management , Networks , Recycling , Reverse logistics

Document type: Article (Portuguese) Show Abstract

In the plastics industry, reverse logistics occurs through the recycling reverse channel, which comprises the steps: collection and return of the product to the production cycle. Regarding to returning to the production cycle stage, it becomes important for the whole system of reverse logistics, and it must have a management that aims to ensure the quality of the manufactures products made with secondary raw material, which seeks to meet the demand of these products. In this context, this study aimed to understand: how the step of returning to the plastic packaging production cycle, performed by a network of companies in the plastic industry of Alagoas, is managed. A qualitative research, with exploratory and descriptive characteristics, was performed through a case study in the plastic industry of Alagoas. The research found a process composed of a set of activities performed sequentially through three structured informal peer network companies. It was evidenced by features, such as: a strong interdependence of physical and financial resources, geographical proximity and a predominantly informal ambient among homeowners. The management process presents in a self-organized manner, in which none of the three companies undertakes the management of the process as a whole, because each one has individual business strategies. Finally, it was found that even with an independent management, these owners’ companies seek to share information between themselves, in order to improve the process activities, which increases the quality and productivity and thus, making the reverse recycling channel economically feasible.

Organizational climate survey: a study in a food industry in the city of Gaspar, SC

ID: 37539

Authors: Paulo Roberto da Cunha, Filipe Jose Costa, Nayane Thais Krespi, Giancarlo Gomes, Tarcísio Pedro da Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 59-78, January-April, 2014. 20 page(s).

Keyword: Motivation , Organizational climate , Organizational climate survey

Document type: Article (Portuguese) Show Abstract

This study aims to analyze the model used in the Organizational Climate in a food industry is large in the city of Gaspar, SC. This analysis was carried out through the understanding of human motivation, the concept of organizational climate and its most popular methods. Research is classified as descriptive in relation to their goals, lifting procedures and about their quantitative relation to its approach. We administered a questionnaire consisting of 68 closed questions to company employees. 117 employees from six different sectors of the organization ‘s employees was research, these respondents, and responses were obtained the results of this study. It is noteworthy that none of the respondents was identified, ensuring thus that the answers would be given with as much sincerity as possible. The survey results showed the perception of company employees regarding the various factors studied. Highlight was the performance of supervisors in supervisory skills related to personnel management. Thus several recommendations were suggested for developing a plan of action to benefit the monitored improvements in the Organizational Management of the company, as well as the satisfaction of its employees.

Concerted action or enforcing? The debate between Theory for Understanding Systemic proactive, the relations of power network of solidarity economy

ID: 37540

Authors: Jandir Pauli.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 79-96, January-April, 2014. 18 page(s).

Keyword: Asymmetry , Discipline power , Nets of Solidary Economy , Productive power

Document type: Article (Portuguese) Show Abstract

This article aims to establish a conceptual basis for understanding power relations Solidarity Economy Network (RES). The methodology reviewed the literature on the subject by proposing a critical reflection of the systemic concept of power, usually used to explain the relationships in these Networks. To the Systemic Theory power is understood as a functional element and marginal social analysis, since the social practice be structured on the consensus and its symmetrical distribution. It is from these assumptions that settles the issue of this study: the institutional network can eliminate conflicts as to make the power relations fringe elements of social analysis? The critique of Systemic Theory is based on the Voluntarist Theory of Michel Foucault (1926-1984) for which power permeates all social relations to the point of becoming a structural element of social analysis. The findings point to the idea that, despite being a social organization that seeks to structure social relations from the normative ideal of solidarity, equality and symmetry, it is impossible to say that these relationships are exempt from the action and effects of power. The materiality of this “mechanics of power” can be perceived from the device of the discipline (negative dimension) arranging individuals around agreements, constraints, commonalities and common projects. And in this way, the power becomes too productive (positive dimension), creating individuals able to build important social institutions.

The meaning of “being public servant” on transformative learning perspective

ID: 37541

Authors: Jandmara de Oliveira Lima, Anielson Barbosa Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 97-122, January-April, 2014. 26 page(s).

Keyword: Learning , Perspective meaning , Public servant , Qualification , University

Document type: Article (Portuguese) Show Abstract

This article aims to understand the perception of public servants as the sense of being server before and after the successful completion of a postgraduate master’s degree level. The research is qualitative in nature and was based on the assumptions of transformative learning. For data collection, semi-structured interviews were conducted with servants from Universidade Federal de Campina Grande (UFCG/PB). The results revealed that there was no evidence that the master brought changes with respect to the concept of what is a servant, but we found that there were changes in meaning schemes, involving changes about being a sevant in the context of professional action and in general context that involves being a servant.

Becoming and unbecoming a faculty director: the experience of professors in a Midwest Federal University

ID: 37542

Authors: Fabiula Meneguete Vides da Silva, Tammi Juliene Leite de Aguiar, Erlaine Binotto, Elisabete Stradiotto Siqueira, Fernanda de Pádua Del Corona.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 123-150, January-April, 2014. 28 page(s).

Keyword: Faculty Directors , Transition , University Management

Document type: Article (Portuguese) Show Abstract

This work aims to understand how the transaction process worked for some faculty directors, in a Federal university in the Midwest of Brazil, facing the task of becoming and later leaving their managerial position. The qualitative research approach and a case study were used in order to tackle the main subjects dealt in this study. Six former faculty managers shared their experiences in semi-structured interviews. The data shows that both the ascending to direction period and the leaving the managerial period in some of the Faculties have elements of dualism: success, failure, joy and sadness. Moreover, the university presents itself as negligent with regard to policies and programs related to the monitoring process of their employees having to rethink its policies and people management practices.

Identification of quality services dimension based on the perception of HEI students of Serra Gaúcha

ID: 37543

Authors: Gabriel Sperandio Milan, Anderson Corso, Luciene Eberle, Fernanda Lazzari.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 151-180, January-April, 2014. 30 page(s).

Keyword: Customer retention , Customer satisfaction , Educational services , Quality dimensions , Service quality

Document type: Article (Portuguese) Show Abstract

This study aims to identify and evaluate the main attributes and quality dimensions that influence satisfaction with the services provided by the Institutions of Higher Education, based on the perception of undergraduate students from a Institution of Higher Education (with community and regional disposition) majoring in the Business Administration Course, located in “Serra Gaúcha”. The main theoretical contributions of this study highlight the importance of understanding how the dimensions of quality impact in the formation of Overall Satisfaction (OS) of the students, in the Possibility of Repurchase (RP) of other services available and also how dimensions of quality impact when it comes to Indicating the Institution of Higher Education to other people (TI), increasing the level of competitiveness of the Institution. The research was conducted in two phases: one qualitative and exploratory, with conduction of individual in-depth interviews, and other descriptive and quantitative, with the application of a survey. The results show that there are 10 dimensions of service quality that form the OS, RP and TI, and that they directly contribute to better planning and institutional performance, seeking the qualification of the Course and encouraging the retention of customers (students).

The process of strategic adaptation of the administration and management college: from conception to perception of its strategic managers

ID: 37544

Authors: Mariana Pereira Querino, Mário Cesar Barreto Moraes.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 181-218, January-April, 2014. 38 page(s).

Keyword: Changing , External Environment , Internal Environment , Strategic Organizational Adaptation , Strategy

Document type: Article (Portuguese) Show Abstract

This article is the result of a survey which aims to identify the factors that influenced the process of strategic adaptation experienced by the School of Administration and Management - ESAG - from 1964 to 2009, according to the perception of the strategic management of the organization. It established a study qualitative longitudinal case. Using primary and secondary data, it was possible to establish the data analysis performed in historical- interpretative manner in accordance with the qualitative approach adopted, based on Direta.Com this search, we identified critical event, divided into four periods strategic analysis strategic adaptation, and, in all moments, we realized the strong influence of management and the external environment in the process of strategic adaptation, so that the external factors were crucial in the changes and the strategic adaptation process suffered by the organization.

Profile of articles that used the strategy of case study in research on the practice of management accounting

ID: 37545

Authors: Rosemar José Hall, Ilse Maria Beuren.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 219-248, January-April, 2014. 30 page(s).

Keyword: Case study , International journals , Managerial Accounting

Document type: Article (Portuguese) Show Abstract

This study aims to identify the profile of the articles that used or mentioned the strategy of case study in research on the practice of management accounting published in international journals in English. Searches were performed in PROQUEST and SCIENCE DIRECT databases with the words “management accounting” and “case study” in the abstract, titles and/or keywords. 89 articles were found in 32 international journals, which met the selection requirement, published in the period from 1986 to 2012. The survey results show that the publications of articles developed through case study on Management Accounting increased over the years analyzed, but with a high concentration in a few journals. Most of the articles reported empirical studies, followed by theoretical and bibliometric studies. The European continent published the most articles with case studies on organizations in that continent, especially UK. Among the main topics researched on the practice of management accounting with inference in case studies are Management Accounting Change (MAC) and Environmental Management Accounting (EMA). It is concluded that the use of case study strategy in research on management accounting practice still has gaps in the literature.

Application of the Koyck model in forecasting government revenues: an analysis of budgetary forecasts carried out by the ten largest cities by population in the State of Rio Grande do Sul

ID: 37546

Authors: Vinícius Costa da Silva Zonatto, Moacir Manoel Rodrigues Junior, Jorge Ribeiro de Toledo Filho.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 249-276, January-April, 2014. 28 page(s).

Keyword: Koyck model , Management accounting in the public sector , Public budget , Public finances , Revenue forecasting

Document type: Article (Portuguese) Show Abstract

This study aims to verify the performance of the Koyck model in forecasting government revenues of the ten largest cities by population in the State of Rio Grande do Sul, towards the forecast model adopted by these cities. It is a descriptive research, of documentary type and with quantitative approach to data. The forecasts made by the municipalities surveyed between the years 1999-2010 were analyzed. From the results obtained by applying the methodology proposed by Koyck, it was observed that the forecast model proposed by the Office of Federal Budget (OFB), used by these municipalities, is more susceptible to errors by seasonal economic environment. The average error percentage of the forecasts performed by these municipalities in the period observed was 14.26%, while from the application of the Koyck model, this error was only 6.13%. Although there have been no historical data for periods prior to this analysis, to which the municipalities would have when carrying out their forecasts, it is observed that the Koyck method provided better estimates of revenue in thirty-nine out of the fifty forecast periods. It is concluded that the performance of the meth- odology developed by Koyck to revenue forecast was higher than the one developed by OFB in 78% of cases. However, the sample space is not considered sufficient to support conclusions regarding the actual improvement in forecasting revenues derived from the use of this methodology, which results in a new field of research for this topic.

Free Admission and credit risk in a credit union in Alto Paranaíba

ID: 37547

Authors: Rosiane Maria Lima Gonçalves, Carolina Rodrigues Borges, Ney Paulo Moreira, Raquel Santos Soares Menezes, Danilo Antônio de Matos.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 277-304, January-April, 2014. 28 page(s).

Keyword: Credit risk , Credit union , Free Admission

Document type: Article (Portuguese) Show Abstract

Significant changes in the legislation that regulates credit unions made them more prone to credit risk. In particular, Free Admission allowed the association of a larger number of members related to all social activities. In order to be well managed and able to play successfully their role as social and financial institution, credit unions must understand and manage the risks inherent to their activity. This study aims to evaluate, through the use of financial indicators, the credit risk of a credit union located in Alto Paranaíba, Minas Gerais, for the period between 2004 and 2011, and analyze the impact of the Free Admission process. It was carried out a documentary research on financial documents of the credit union under analysis, besides calculation of financial indicators and descriptive statistical methods. The analysis of the indicators showed that the volume of credit operations is greater than the total deposits. It demonstrates that the credit union is not granting credit as it raises funds. In turn, even with increased number of credit operations, the provisioning of the credit union remained low, i.e., operations with lower risk level were carried out. In the short-term, the impacts of the Free Admission process were not significant, but, in the long run, increased volume of operations of between the union members and the credit union could be observed, which requires a more efficient risk management.

Sustainable sectoral systems of innovations: categories of analysis, types and ratings for analysis

ID: 37548

Authors: Andréa Torres Barros Batinga de Mendonça, Ana Paula Mussi Szabo Cherobim, Sieglinde Kindl da Cunha.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 305-328, January-April, 2014. 24 page(s).

Keyword: Eco-innovation , Sectoral system of innovation , Sustainable innovations , Typologies

Document type: Article (Portuguese) Show Abstract

This theoretical essay aims to identify probable categories of analysis integrating innovation into their systems perspective and sustainability. We highlight the growing discussion about the relationship between economic development and sustainability, especially through the emerging concept of eco-innovation, still without no definite consensus about definitions, types of measures and measurement. It was possible to do a cross between five categories of analysis (SSI agents, relations, limits and conditions of the system, knowledge / technology and institutions) and aspects of measurement and types of ecoinnovation, which resulted in categories of analysis for future research related to the theme seeking empirically test this relationship.

Environmental voluntary disclosure of listed companies carbon content in efficient BM&FBovespa

ID: 37549

Authors: Francisca Francivânia Rodrigues Ribeiro Macêdo, Geovanne Dias de Moura, Vanderlei Gollo, Roberto Carlos Klann.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 13, n. 1, p. 329-352, January-April, 2014. 24 page(s).

Keyword: Carbon efficient index BM&FBovespa , Environmental voluntary disclosure , Public companies

Document type: Article (Portuguese) Show Abstract

The study aims to analyze environmental information which volunteers are more evidenced by companies listed on the BM&FBovespa ICO2. To this end, we carried out descriptive research conducted through document analysis and quantitative approach of data in a sample comprised of 34 companies. The identification of environmental voluntary disclosure practices occurred according to the study of Murcia et al. (2008), who developed a composite index based on eight dimensions which aim to assess the environmental practices, including: environmental policy, environmental management systems; impacts of products and processes in the environment, energy, environmental financial information, education, training and research; market for carbon credits, other environmental information. The assumption of this study is that the largest voluntary environmental disclosure helps companies to be seen as organizations more transparent and useful to society. The results showed that among the eight dimensions, information on carbon credits stood out with the highest level of disclosure. On the other hand, it was found that information about the products and processes impact on the environment were the least evidenced.