Editorial

ID: 37488

Authors: RACE.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 7-10, May-August, 2015. 4 page(s).

Document type: Editorial (Portuguese)

Metacognition stimulates entrepreneur characteristics? An analysis in professionals of Administration

ID: 37473

Authors: Raimundo Nonato Lima Filho, Adriano Leal Bruni.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 427-450, May-August, 2015. 24 page(s).

Document type: Article (Portuguese) Show Abstract

The objective of this study was to analyze the relationship between metacognitive level and the entrepreneurial characteristics of professional of Administration through three psychometric instruments. Participated in the survey 851 professionals registered in the Regional Board of the State of Bahia, Brazil. The hypothesis of this research argued that the greater the level of metacognition of the respondents, the higher the level of their entrepreneurial characteristics. From Structural Equation Modeling (SEM), results indicated that higher levels of metacognition promote higher levels of entrepreneurial characteristics, indicating that 42.79% of the entrepreneurial characteristics can be explained by metacognitive perspective. The contributions of this research are not restricted in the theoretical and academic perspective, but also in the professional, economic and social contexts, since this study promotes the evolution of professional quality and teaching, and the social and economic impacts become a natural consequence of this development. Keywords: Metacognition. Entrepreneurial characteristics. Structural Equation Modeling. Education.

Applicability of the ECCB Scale to the Second Order Modeling Paradigm: an analysis of cosmetic conscious consumption

ID: 37474

Authors: Wagner Junior Ladeira, Fernando Oliveira Santini, Clécio Falcão Araújo.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 451-478, May-August, 2015. 28 page(s).

Document type: Article (Portuguese) Show Abstract

This article aimed to analyze the influences of the constructs of first and second order of the Ecologically Conscious Consumer Behavior (ECCB) scale in conscious cosmetics consumption. To achieve the objective of this article, a survey of 554 consumers in three major cosmetic brands in big Jolly Harbour was held. The results indicate the existence of different relationships among the constructs in the four hierarchical models studied, in contrast to studies published in the area. The most parsimonious model showed no relationship in the perception of efficiency, stronger coefficients in liberalism and moderate in altruism and in environmental concern, different from the original scales studies. The set of results suggests a form of MEE analysis little used in academia, thereby, demonstrating the advantages of using modeling in the study of second-order structural equation modeling. Finally, we carried out a critical analysis of the use of MEE second order and new analyzes have been proposed to overcome the limitations of this study. Keywords: Ecologically Conscious Consumer Behavior. Structural equation modeling. Modeling second order.

Sustainability Practices in the Company management Cristófoli Biosafety Equipment Company, located in the city of Campo Mourão, Paraná, Brazil

ID: 37475

Authors: Vanderlei Aparecido da Silva, Marcos Junio Ferreira de Jesus, Josimari de Brito Morigi, Adalberto Dias de Souza.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 479-504, May-August, 2015. 26 page(s).

Document type: Article (Portuguese) Show Abstract

The study aimed to develop a reflection on the sustainability practices adoped Cristófoli biosecurity by equipment company in the municipality of Campo Mourao, PR. The research took place in the mold of a case study and the choice of the company followed the criterion that it has already deployed in area the Environmental Project A Thousand Trees, which seeks to act in community environmental education and reforestation of a major watersheds in the region of Campo Mourão. As methodologic procedures, it was used the bibliographical research an the realization of interviews with emplayes of the studied company an with coordinators of the Environmental Project A Thousand Trees. The results indicate that the company is increasingly concerned with achieving and demonstrating correct environmental performance through better knowledge and wiser action, controlling the impacts of their activities and products, taking into consideration their practice and their environmental objectives. Keywords: Education for sustainability. Sustainable development. Corporate environmental Management. Sustainable Strategic actions.

Shared Services Centers: a case study about the intervening factors on Managerial Competencies building

ID: 37476

Authors: Murilo Rodrigues dos Santos, Sandra Regina da Rocha-Pinto, Maria Isabel Peixoto Guimarães.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 505-536, May-August, 2015. 32 page(s).

Document type: Article (Portuguese) Show Abstract

This qualitative case study aimed to investigate the intervening factors on managerial competencies building. For that purpose, interviews were conducted with 14 employees of a Brazilian company from the integrated energy business. The participants were attending a Manager Development Program for prospective managers at the Shared Services Unit. The results demonstrated that the intervening factors derive from three interrelated categories: the Concept of the Shared Services Unit, the Required Managerial Competencies and the Required Competencies Building Process. For the Managerial Competencies building, it was remarked the practical and experiential activities, the role of current managers and the need of assessment and feedback. Keywords: Competencies. Managerial development. Shared Services Centers. Competencies building.

Sustainable management in supply chain and innovative in performance processes: a study in the aluminum industry

ID: 37477

Authors: Adilson Carlos Rocha, Clandia Maffini Gomes, Jordana Marques Kneipp.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 537-568, May-August, 2015. 32 page(s).

Keyword: Aluminum Industry , Innovation , Supply Chain , Sustainable Management

Document type: Article (Portuguese) Show Abstract

This study aimed to associate the sustainable management of the supply chain with the innovative performance of the production process in the aluminum industry. To achieve this goal, we used as a base the theoretical assumptions of Pagell and Wu (2009), Makkonen and Van Der Have (2012) and Gunday et al. (2011). The study has a qualitative and exploratory and descriptive approach. As a research strategy, we used the case study, developed from semi-structured interviews and documentary research. Among the main findings of the case, it was possible to highlight the proactive provision in favor of policies and actions that contribute to the sustainability of the supply chain in which the company is component. The evidences found indicate that management practices that shape the formation of sustainable supply chains are part of the strategic scope of the analyzed company. As for the innovative performance, the results obtained from the variables such as R&D, patents, trademarks, certifications, renewal of the methods and administrative systems, founded by the proposed conceptual model, show that the analyzed company features an innovative profile in their processes. From these results, the assumption that the integration of sustainability in the management of the supply chain is associated with innovation in processes in the aluminum industry could be corroborated by the evidence found in the case.

Environmental disclosure on residues on the sustainability reports of Brazilian companies listed on IBrX-100 from BM&FBovespa

ID: 37478

Authors: Larissa Degenhart, Mara Vogt, Fabricia Silva da Rosa, Nelson Hein, Itzhak David Simão Kaveski.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 569-596, May-August, 2015. 28 page(s).

Keyword: Brazilian companies , Environmental disclosure , Waste

Document type: Article (Portuguese) Show Abstract

The study aimed to analyze the environmental disclosure on residues in Sustainability Reports of brazilian companies listed on the IBrX-100 from BM&FBovespa. Therefore, we carried out a descriptive, document and with quantitative approach research. The study population consisted of 100 Brazilian companies listed on the IBrX-100 from BM&FBovespa and the sample comprised 25 companies in 2010, 35 in 2011 and 45 in 2012, they reported data on waste in their sustainability reports. The review period was the years 2010 to 2012 and the analysis was performed by means of a ranking of companies that show aspects of waste in their sustainability reports. The results showed that the companies Ambev AES Tietê, BR Energy and Duratex were the ones that stood out in the ranking in the years analyzed. In addition, the type of information factor on solid waste and hazardous waste transported was, in most companies, presented descriptively and quantitatively in the reports. In relation to the disposal methods, all companies that have led the ranking have treatment of the waste they produce. Finally, it was also concluded that, in relation to the reduction targets, most companies from the ranking discloses that the reduction target was 75% in the years analyzed.

Practices of voluntary disclosure on the strategic information and financial ndexes of the brazilian northeast region companies: an analysis based on murcia model

ID: 37479

Authors: Sérgio Henrique Arruda Cavalcante Forte, Murilo Antonio Perez, Frederico Regis Feitosa Bessa, Oderlene Vieira de Oliveira.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 597-622, May-August, 2015. 26 page(s).

Keyword: BM&FBOVESPA , Brazilian Northeast , Murcia Model , Voluntary disclosure

Document type: Article (Portuguese) Show Abstract

This research aimed to investigate the level of voluntary disclosure regarding to strategic information and to financial indexes of companies located in the Northeast of Brazil with publicly traded shares at BM&FBOVESPA, belonging New Market, N1 and N2 levels. The research was conducted on financial statements of 2013 and was based on the metric of Murcia (2009) model, which identifies the voluntary disclosure practices used by companies in Brazil. The results indicate that the companies studied have a low rate of voluntary disclosure, internal information is more widespread than external, and there is no relationship between voluntary disclosure with different levels, size and return on investment.

Heritage assets: procedures for the recognition or measurement adopted by museums

ID: 37480

Authors: Charline Barbosa Pires, Daniel Cerqueira Ribeiro, Jorge Katsumi Niyama, José Matias-Pereira.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 623-652, May-August, 2015. 30 page(s).

Keyword: Heritage Aassets , Measurement , Museums , Recognition

Document type: Article (Portuguese) Show Abstract

This article aimed to make analysis of the financial statements of museums in five continents to identify the accounting treatment for recognition and measurement of heritage assets (HAs). To accomplish this task, BY heritage assets, as well as the accounting treatment discussed in theory and set the standards for museums of the countries wich are the focus of this study. It is an applied, qualitative, descriptive and documentary research conducted by analyzing the content of annual reports, financial statements and related notes of the nine museums, located in New Zealand, Australia, UK, South Africa, Brazil, Canada, Peru, Argentina and the USA. From the analysis of the documents, it was found heterogeneous practices, with the HAs found in only a portion of the balance sheets, especially for institutions located in New Zealand and Australia, which have the most complete and robust detailing. As for the measurement criteria adopted by museums, the historical cost is adopted mainly to initial recognition, while other criteria (fair value, market value, replacement cost and judgment of specialized professionals) are used in the subsequent measurement.

The effect of presentation format of discount on Crowding enviroment: an experimental study

ID: 37481

Authors: Leonardo Aureliano-Silva, Marcelo Moll Brandão, Suzane Strehlau, Renato Ferreira Pimenta.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 653-676, May-August, 2015. 24 page(s).

Keyword: Attributes , Crowding , Discount , Promotion , Retailing

Document type: Article (Portuguese) Show Abstract

This article analyzed the effect of the discount format on intention to purchase and quality perception when the retail environment is crowded with people. The first experiment with 120 participants identified significant effect between the formats of the discount: currency value versus percent and with the presentation of product’s attributes in purchase intention and quality perception. The second experiment performed with 59 participants identified significant effect between discounts formats (value versus percent discount) with product attributes in a crowding environment. When there is a crowded environment, the ad with discount in percentage increases the purchase intention compared to currency discount. The effect on quality perception was not observed.

A model of evaluation of the franchisor-franchisee relationship based on the gaps of the service quality: a case study in a pharmaceutical industry chain

ID: 37482

Authors: Marcel Lima Ribeiro Dantas, Domingos Fernandes Campos, Evádio Pereira Filho, Alipio Ramos Veiga Neto.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 677-706, May-August, 2015. 30 page(s).

Keyword: Franchising , Franchisor-franchisee relationship , Service quality

Document type: Article (Portuguese) Show Abstract

This study presents an evaluation model of franchisor-franchisee relations based on the model of the gaps between expectations and perceptions of service for franchisor and franchisee and evaluate the results of its application to a network of franchises in the Pharmaceutical industry. Evaluation models of franchising were described and critically analyzed in order to meet its basic elements. Based on literature and interviews with focus groups, adjustments were incorporated into the model developed to evaluate the franchisorfranchisee relationship. Significant differences were observed in short-term relationship. However, franchisor and franchisees showed that their priorities are aligned in the seven attributes that make up the long-term relationship. The model of quality gaps was appropriate and adherent to the evaluation of the relationship between franchisor and franchisees in the short and long term process.

Relation between leardeship style and affective organizational commitment

ID: 37483

Authors: Maria de Lourdes de Oliveira Nogueira, Luciano Venelli Costa, José Alberto Carvalho dos Santos Claro.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 707-736, May-August, 2015. 30 page(s).

Keyword: Affective organizational commitment , Leadership style , Organization , Organizational behavior , People management

Document type: Article (Portuguese) Show Abstract

The leadership and their styles help to generate better outcomes for organizations. This study had the objective to examine the relationship between leadership styles and affective organizational commitment (AOC). We used the quantitative method with data collected by a self-report questionnaire consisting of three scales measuring the variables of the survey of 92 employees of a private company in São Paulo. The analysis was descriptive and multivariate, seeking correlations between three styles of leadership: task, relationship and situational with AOC. It was found weak correlations between leadership styles and AOC, with significant interdependence between commitment to the task with style and situational style, though with variations depending on the sample size. These results contribute to the improvement of management processes of people in order to promote enhancements in the development of leadership and commitment of people through the organization’s policies.

The variable remuneration based on actions payment: disclosure study of the information required by CPC 10 (R1) applied to Brazilian companies

ID: 37484

Authors: Amanda Mendieta Larini, Joice Denise Schäfer, Priscila Alano da Rosa, Luiz Felipe Ferreira.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 737-768, May-August, 2015. 32 page(s).

Keyword: CPC 10 (R1) , Disclosure , Employee stock option plans , Stock option

Document type: Article (Portuguese) Show Abstract

In order to retain employees, managers and directors business entities seek to provide incentives to personnel through the process of strategic compensation. This study aimed to establish the degree of fulfillment of the Brazilian accounting pronouncement CPC 10 (R1), Item 45, which outlines the procedures for publicly traded companies’ financial reporting on strategic compensation plans based on the purchase of shares. The sample is made up of the firms listed as the 150 best companies to work for in Brazil, according to the magazine Você S/A. The present work is classified as inductive, as per its reasoning method; descriptive, in terms of its goal; documentary, in respects to its procedures; and qualitative, for its approach to the research problem. The results indicate that companies in the sample comply with the CPC 10 (R1) in regards to the disclosure of information as to employee and manager purchasing of stock option.

Informational quality and transparency level: a study between companies a winning nd non-winning transparency fipecafi-serasa experian trophy

ID: 37485

Authors: Vagner Antônio Marques, Fabrine Gonçalves Dias da Silva, Luiz Cláudio Louzada, Hudson Fernandes Amaral, Antônio Artur de Souza.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 769-796, May-August, 2015. 28 page(s).

Keyword: Quality of accounting information , Transparency level , Value Relevance

Document type: Article (Portuguese) Show Abstract

The foreign literature has repeatedly showed evidences that the governance structure and the level of transparency affect the information quality of accounting numbers. Thus, the aim of this study was to analyze the relationship between the quality of financial reporting and the level of transparency of the Brazilian companies. The study is descriptive, documentary and quantity, with quarterly data from 18 companies from 2007 to 2013. The results showed that the winning companies Award National Association of Executives in Finance, Administration and Accounting (ANEFAC), correlations (between 52 , 8% and 63.1%) between VMA, LPA and Shareholders’ Equity per Share (PLA) were statistically significant. The regression model was statistically significant (α, 1) to the winning companies, with a 46.78%, while for the model was not a winning 0.01%. In addition, the explanatory variables (LPA, PLA and intercept) were significant at 1%, while the model composed of not winning companies, the PLA was not significant. Most informational ability of accounting numbers of the winning companies is consistent with the theory of disclosure.

Consumption by low-income people: influence of the pleasurable and the utilitarian purchase values on the indebtedness

ID: 37486

Authors: Felipe Gerhard, Thiago Matheus de Paula Sousa, Lucas Lopes Ferreira de Souza, Helder Araujo de Carvalho, Verónica Ligia Peñaloza Fuentes.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 797-824, May-August, 2015. 28 page(s).

Keyword: Hedonic consumer , Indebtedness , Low income , Utility consumer

Document type: Article (Portuguese) Show Abstract

This paper aimed to analyze the values of hedonic and utilitarian consumption, as well as the influence of these values on the financial behavior of low-income consumers. For such, a descriptive research, with quantitative nature, was carried out through a study of single cross section, whose achievement was obtained by applying a survey, in which 528 individuals were interviewed. For data analysis, modules of descriptive statistics and structural equation modeling were used. The main results of the study indicate that the majority of respondents are in debt, with higher hedonic value of purchase. It is also important to highlight the fact that the theoretical archetype built based on literature did not reach acceptable fit values; it demonstrates, beyond a weak theoretical support, a low scientific rigor of the scales used in attitude to debt. After the modification of the theoretical model, it was observed that the hegemonic presence of the hedonic consumption value in an individual indicates more effectively if he/she indeed becomes indebted.

Analysis of impacts generated by The Minha Casa Minha Vida Program in Sales Speed Index in Metropolitan Region of Recife

ID: 37487

Authors: Sylvia Karla Gomes Barbosa, José Ferreira Irmão, André de Souza Melo.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 14, n. 2, p. 825-842, May-August, 2015. 18 page(s).

Document type: Article (Portuguese) Show Abstract

This study had, as main purpose, to analyze the impacts of the Federal Government Program Minha Casa Minha Vida (PMCMV) on the Sales Speed Index in the Metropolitan Region of Recife (RMR) during 2002 and 2013. The real estate market of Greater Recife has made significant progress, especially between 2004 and 2009, when the housing loans nearly tripled. This was the reason for studying this real estate market and the Government policy that stimulated its development in the period. Following this, housing policies of the Federal Government were analyzed, with special emphasis to the PMCMV policy, and its impact on reducing the housing deficit on the RMR. It was applied, finally, the econometric model of intervention to check, on a deeper level, the effects of housing policy on the demand and supply of real estate in the region. Keywords: Minha Casa Minha Vida Program. Sales Speed Index. Metropolitan Region of Recife (RMR).