Editorial V. 16, N. 1, 2017

ID: 44801

Authors: Ieda Margarete Oro.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 5-8, January-April, 2017. 4 page(s).

Document type: Editorial (Portuguese)

Centrality of Work in the Perspective of Women in Different Age Groups

ID: 44802

Authors: Patrícia Moreira da Rocha Amaral de Souza, Ana Luiza Szuchmacher Verissimo Lopes, Adriana Victoria Garibaldi Hilal.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 9-36, January-April, 2017. 28 page(s).

Keyword: Age distribution , Centrality of work , Private organizations , Qualitative analysis , Women workers

Document type: Article (Portuguese) Show Abstract

This study aimed to describe and analyze the centrality of work in the perspective of Brazilian women with higher education, from different age groups (20 to 29 years, 30 to 39 years, over 40 years), and working in private companies in the City of Rio de Janeiro. This is a qualitative study, and used content analysis as research method and in-depth interview as a primary source of data. The analysis was performed around the dimension centrality of work, which is the absolute importance (relevance assigned to work within the life of the individual) and the relative importance (relevance assigned to it compared to other spheres of life such as family, friends, leisure and religion, among others) of work in a person’s life (MOW, 1987). The research identified that paid work is a central and important activity in the lives of the interviewees. However, it also found that the emotional and temporal relationship with the work changes over time. As the respondents acquire greater maturity and experience, they rethink their priorities, and effectively seek, at greater or lesser extent, to reconcile work with other spheres of their lives. Motherhood seems to contribute significantly to wishing to establish new daily dynamics and be able to actively participate in the upbringing of their children and family routine.

Differentiated Contracting Regime and Public Competition: A Study from the Perspective of Economy

ID: 44803

Authors: Dayane Andressa Loli, Gilmar Ribeiro de Mello, Claudio Antonio Rojo.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 37-64, January-April, 2017. 28 page(s).

Keyword: Competition , DCR , Economicity

Document type: Article (Portuguese) Show Abstract

The Differentiated Contracting Regime Act (Law n. 12.462 of 2011) established a new bidding modality. This study aimed to compare the DCR with the Public Competition in contracting works of a Federal University, to identify what mode is most advantageous for the administration in financial terms. The research was characterized as quantitative and used the non-parametric statistical test of Mann-Whitney for data analysis. It is inferred that first analysis that the competition generated three times more economicity for administration. Thus, there was sequel to the study seeking to compare the DCRs of UFFS with DCRs other Federal Institutions of Higher Education in order to identify whether they have similarities as to the percentage of economy. Was applied again statistical test of Mann-Whitney and they revealed that the UFFSs economicity of this embodiment is similar to economy in most Federal Institutions of Higher Education which used the same procedure.

Competitive Advantage through Innovation in Incubated Companies in a Technological Park

ID: 44804

Authors: Vinícius da Silva Pereira, Moisés Ari Zilber.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 65-94, January-April, 2017. 30 page(s).

Keyword: Competitive advantage , Innovation , Strategy , Technological Park

Document type: Article (Portuguese) Show Abstract

Governments have encouraged the creation of technological parks to promote innovation and regional development. For this purpose, the State works with private companies, stimulating the development of new products and services and training of people. However, the scope of competitive advantage in a dynamic environment requires a clear definition of the strategy. In this context, innovation can help companies, despite the great uncertainty and complexity involved. Innovation can also be driven by interaction and connectivity present in technological parks. Therefore, the objective of this paper was to verify if innovation leads to the achievement of competitive advantage. For this, a study of multiple cases was conducted with incubated companies in a Technological Park in Western Paraná. Among the findings of the study, it is worth highlighting the contributions of the Park in the dissemination of a management methodology and the synergy originated by the collaborative environment that favors organizational learning.

Influence of the Restatement of Financial Statements in Earnings Management of Companies Listed on BM&FBovespa

ID: 44805

Authors: Paulo Roberto da Cunha, Leonardo Barbi Fernandes, Cristian Baú Dal Magro.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 95-120, January-April, 2017. 26 page(s).

Keyword: Earnings management , Quality of accounting information , Restatement of financial statements

Document type: Article (Portuguese) Show Abstract

The quality of accounting information is essential for stakeholders and the practice of earnings management is a measure of quality of the information. Coupled to this, the Brazilian Securities Commission (CVM) requests the republication of the financial statements whenever necessary. However, upon republication of the financial statements may be different judgments about the financial choices by managers, resulting in changes in the level of earnings management organizations and informational asymmetry between the principal and the agent. Thus, the objective with this study was to investigate the influence of the restatement of financial statements in earnings management of companies listed on BM&FBovespa. The analysis took place in the pre-restatement period, the year of restatement and post-restatement. We conducted a descriptive, documentary, with quantitative nature approach. The survey sample consisted of 18 companies with restatement of financial statements from 1995 to 2012 and for comparison 18 companies without restatement listed on BM&FBovespa containing similarities in the size and sector of activity were selected. The results did not reveal differences from the average of discretionary accruals between the periods of pre-restatement, year of restatement and postrestatement. On the other hand, the results compared to companies that were not required to restate the financial statements reveal that the restatement influences the negative earnings management. Before the variables tested, it was found that the debt influences the negative earnings management and company size influences the positive earnings management.

Brand Experience Dimensions in the Brazilian Context

ID: 44806

Authors: Simone Gurgel de Brito, Adriana Martins de Oliveira, Liana Holanda Nepomuceno Nobre, Alvaro Fabiano Pereira de Macedo, Renato Zancan Marchetti.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 121-146, January-April, 2017. 26 page(s).

Keyword: Brand experience , Brands , Experiential marketing

Document type: Article (Portuguese) Show Abstract

The present study aimed to test the brand experience scale proposed by Brakus, Schmitt and Zarantonello (2009) in a Brazilian context, as to compare the results to other published similar studies. Regarding the methodology, a quantitative and descriptive cross-sectional study was developed with application of Confirmatory Factor Analysis and Analysis of Variance (Anova). The brand experience was tested from four dimensions: sensory, affective, behavioral, and intellectual. Eighteen experimental brands were analyzed by 254 respondents. The study showed that the two dimensions of greater impact on consumer’s experience were sensory and affective. It was noticed that the brands that showed lower differentiation are those of little added value and/or immediate consumption. Brands that are known to confer a degree of consumer status (except for Ray-Ban), such as vehicles, clothing, and electronic items were categorized as highly differentiated. The unique brands were those with strong sensory and/or affective appeal as O Boticário, Nestlé, Ray-Ban and Google.

The Knowledge Produced by Business Administration Postgraduate Programs in Universities from the State of Pernambuco: Analysis of Academic Production in the Light of Eliot Freidson’s Professionalism

ID: 44807

Authors: Fabiana Ferreira Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 147-174, January-April, 2017. 28 page(s).

Keyword: Academic production on business Administration , Contributions of Eliot Freidson , Sociology of professions

Document type: Article (Portuguese) Show Abstract

This study aimed to analyze the knowledge produced by business Administration postgraduate programs of institutions from the State of Pernambuco. It was based on the contributions of Eliot Freidson (1986, 1996, 1998, 2001) as a theoretical lens to guide the research, since, for this author, the exclusive access to the labor market and the recognition of a particular profession can be achieved through a combination of formal knowledge and accreditation. It consists of a qualitative study, whose data was obtained by bibliographic and documentary research, being treated by the thematic content analysis proposed by Bardin (2009). It was found that the academic production of the analyzed postgraduate programs contemplates studies on the knowledge built and socialized in classroom and distance courses in business Administration. However, no research involving the performance of State and Federal Councils in Business Administration were identified, as well as the State intervention in the profession. The data collected and the factors essential to professionalism presented by Freidson evidenced that the specialized knowledge acquired in educational institutions can constitute an element of inclusion or exclusion, but also of hierarchization and professional differentiation in the actions of the Administrators.

Change and Institutional Logic: Overview and Proposal of Analysis of Different Institutionalist Approaches

ID: 44808

Authors: Mayla Cristina Costa, Cristiane Marques de Mello.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 175-202, January-April, 2017. 28 page(s).

Keyword: History Institutionalism , Institutional Change , Institutional Logics , Rational Institutionalism , Sociological Institutionalism

Document type: Article (English) Show Abstract

During the past two decades, institutionalists have raised questions about “how” and “why” institutions change. The explanation of the process of institutional change also has a set of conflicting views, assumptions and divergent voices of dissent (SCOTT, 2008). Mahoney and Thelen (2010) claim that the three dominant approaches to institutional theory, sociological, historical and rational, point to problems in the explanation of institutional change. Our main goal is to raise the discussion about the main currents that explain institutional change, and contribute by way of identify the challenges that the institutional approaches have. We believe that to understand the process of institutional change is necessary to understand the mechanisms underlying the processes by which institutional models prevailing in a social context (country or organization or field) also appear (or not) on another. Also, we propose the use of institutional logic for analysis of institutional change.

Succession Process with Different Gender Combination: A Comparative Study in Family Businesses in Monte Carmelo City, MG

ID: 44809

Authors: Andrea Costa van Herk Vasconcelos, Márcia Freire de Oliveira, Vivian Duarte Couto Fernandes.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 203-226, January-April, 2017. 24 page(s).

Keyword: Family businesses , Gender , Succession process

Document type: Article (Portuguese) Show Abstract

In this article, the objective was to analyze the challenges faced by successors in the succession process in family businesses, considering different gender combinations. The research is applied, qualitative and exploratory, being a comparative case study. Data were collected through in-depth structured interviews at six companies in Monte Carmelo City, MG, and content analysis was used for the data treatment. The results show that in the successor/successed combinations (father/son – father/daughter – mother/son – mother/daughter), there are similarities: conflicts among members, lack of planning, disability feeling on successors despite the business passion. In joint management (sucessed/successor), there are hard conflicts when the sucessed is male (father/son and father/daughter). In effecting the succession process, women/sisters are set apart when sucessed/successors are male (father/son) and vice versa, men/brothers are set apart when there is a mother/daughter combination. Finally, male successors do not need to prove their abilities to succeed (father/son and mother/son), but in women successors this is an essential issue (father/daughter and mother/daughter).

Dynamic Capabilities Analysis in Strategic Management of Learning and Knowledge Absorption

ID: 44810

Authors: Jose G. Vargas-Hernandez, Gabriela Muratalla-Bautista.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 227-260, January-April, 2017. 34 page(s).

Keyword: Absorption of knowledge , Dynamic capabilities , Strategic management of learning

Document type: Article (English) Show Abstract

The objective of this study is to review the new trends in theoretical empirical and methodological investigations to analyze the dynamic capabilities of organizations that stablish the connections to manage the absorption of knowledge. The analysis begins with the assumption that the generation and development of dynamic capabilities of an organization positively favor the design of and execution of the processes to manage learning and that they define the processes of knowledge absorption. The method focuses on a theoretical and methodological analysis of the effective literature to obtain the main connections among the different ways to apply it in the Mexican context. Therefore, the conclusion is that the generation and development of management knowledge in dynamic capabilities of the organizations leads to the strategic learning and the possibilities to absorb this knowledge into organizational innovation.

Index of Environmental Sustainability in Milk Production

ID: 44811

Authors: Daniela Di Domenico, Silvana Dalmutt Kruger, Sady Mazzioni, Antonio Zanin, Michel Bruno Dalacorte Ludwig.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 261-282, January-April, 2017. 22 page(s).

Keyword: Environmental sustainability , Indicators , Milk production

Document type: Article (Portuguese) Show Abstract

The aim of the study was to identify the environmental sustainability index of milk production activity in a rural property of the West of Santa Catarina. For this, we used the methodological procedure of a descriptive case study with a qualitative approach. The survey results show that among the nine parameters of the construct used, in eight of them the rural entity researched meets 100% the established criteria. The exception occurred on the indicators for allocation of waste (storage and disposal) and diversity of coverage, in which there was no compliance measures. Overall, of the 100 possible points by the model, the rural entity reached 91% of the criteria established by the analysis. There is a need for adjustments at the end of treatment and disposal of waste generated by dairy production to ensure long-term improvements to the environment. In general, it is worth highlighting the importance of controlling and monitoring the environmental practices related to economic exploitation, in order to minimize the environmental damage caused by dairy cattle, allowing activity to be economically viable and environmentally friendly.

“The Green-Eyed Monster”: The Envy Management in Educational Organization

ID: 44812

Authors: Ricardo Ribeiro Rocha Marques, Carlos Eduardo Cavalcante, Tairine Vieira Ferraz.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 283-304, January-April, 2017. 22 page(s).

Keyword: Envy , Management , Practices , School

Document type: Article (Portuguese) Show Abstract

Envy is a universal and timeless feeling. It is part of the psychic structure of the human being and interferes in its culture and way of organizing itself. Envy occurs when an individual can put himself in mutual comparison with another one, implicitly establishing a preference relationship (TOMEI, 1994). In this study, we sought to understand how envy is characterized and managed in the context of a technical school from the State of Pernambuco, Brazil, from the approaches of Tomei (1994) and Tomei and Belle (1997). It was decided to study this case because due to a change in its governing body, it became an environment conducive to the establishment of new social relations. It was decided to conduct interviews with the management team for having more knowledge about the institution’s management model and access to official documents. It has been concluded through content analysis that envy is understood as a feeling which stimulates both individual and group behavior and that its origin is not easily established because it is a very intimate trait of each individual. And through participatory management, by evaluating merit and by encouraging self-knowledge, through good communication, it is possible to reduce the impacts of jealous behavior present in work environment. At the end, the limitations of the research are listed and proposals for future studies are suggested.

Career Models, Anchors and Career Satisfaction with Life

ID: 44813

Authors: Jandir Pauli, Zélia Miranda Kilimnik, Juliane Ruffatto, Josieli Lazzarotto.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 305-326, January-April, 2017. 22 page(s).

Keyword: Career , Orofessional inclinations , Satisfaction with life

Document type: Article (Portuguese) Show Abstract

This study aimed to describe the relationship between career models, professional inclinations and overall life satisfaction. The theoretical basis proposed, at first, the relationship between self-directed and traditional career models of Hall and Mirvis (1996) with the professional inclinations of Schein (1996) in order to, in a second stage, describe their relationship with satisfaction life (DIENER et al., 1985). For this we conducted a quantitative study with 215 graduate students in Administration. The factor analysis techniques were used for data reduction, linear regression and comparison of means between groups. The findings showed that the closest professional inclinations of the self-directed career model were: autonomy and independence, entrepreneurial creativity, pure challenge, service and dedication to a cause and lifestyle and general management. And the anchors security and stability and technical and functional competency have been associated with traditional career. In the relations between professional inclinations and life satisfaction, autonomy, independence and pure challenge, they showed a significant and positive relation, showing that self-directed career model reinforces the idea of linking to the subjective aspects in the career perception of these professionals.

Development of a Tool for Cultural Identification Patterns for Innovation: Report from a Trajectory of a Scientific-Technical Cooperation Project

ID: 44814

Authors: Simone Ghisi Feuerschütte, Dannyela da Cunha Lemos, Micheline Gaia Hoffmann, Roberto Fabiano Fernandes.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 327-352, January-April, 2017. 26 page(s).

Keyword: Cultural patterns of innovation , Innovation environment , NAGI , Nugin , Technical and scientific cooperation

Document type: Article (Portuguese) Show Abstract

This technological article aimed to describe the process of developing a tool for identifying cultural standards for innovation. The demand was originated on a project of technical and scientific cooperation, signed between Instituto Ewaldo Lodi de Santa Catarina (IEL-SC), and Universidade do Estado de Santa Catarina (UDESC). It was left to UDESC the goal to perform the research and the development for the design of tools to be incorporated into the Methodology Innovation Management Integrated (Nugin), for the creation of innovation environments in enterprises. To do so, it first sought to characterize the state of art and identify the gaps in Nugin methodology. After, there was the search for tools that supported the gap found. Finally, we proceeded to the structure and construction of the content of the methodology to identify cultural patterns favorable to the creation of innovation environments, by defining the dimensions of analysis, assertive and scale, the semantic validation and design and development of computational device.

Potential Benefits of the Operational Auditing for the Public Administration: The Perception of the Auditors of the TCE/PB

ID: 44815

Authors: Gentil Jose Pereira de Melo, Simone Bastos Paiva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 353-380, January-April, 2017. 28 page(s).

Keyword: Audit benefits , Operational audit , Public administration

Document type: Article (Portuguese) Show Abstract

The operational auditing has been used by the courts of Brazilian accounts to evaluate the Brazilian public administration, aiming fixes, improvements and enhancements of sectors, programs, policies and government processes. In this context, this study had as objective analyze the perception of the auditors of the Paraíba Audit Office (TCE/PB) on the degree of importance and the possibility of materialization of the potential benefits of the operational auditing for the public administration. This is a descriptive and quantitative and qualitative research, conducted through a survey. To collect the data applied a questionnaire to 22 auditors of the Court. The results showed that the perception of the auditors of TCE/PB, between the 15 main potential benefits appointed by the doctrine, 10 of them have large possibilities of materialization, allowing the conclusion that the benefits of the operational auditing to show up auditing to promote the improvement of public administration.

Value Relevance for the Brazilian Capital Market: A Comparative Analysis of Net Income, Comprehensive Income and Operating Cash Flow

ID: 44816

Authors: Tayná Cruz Batista, Juliana Ferreira de Oliveira, Marcelo Alvaro da Silva Macedo.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 16, n. 1, p. 381-408, January-April, 2017. 28 page(s).

Keyword: Comprehensive Income , Net Profit , Operating Cash Flow , Value relevance

Document type: Article (Portuguese) Show Abstract

For the accounting information to be useful to stakeholders, it is required, among other things, that they are relevant in the development of organizational performance. Studies on value relevance seek to analyze, in general, if the changes in prices/stock returns are related to the accounting information. So, they check the value relevance from the perspective of investors (capital markets). In this sense, this study sought to examine if the accounting information is able to explain the variations in the share price of companies listed on the São Paulo Stock Exchange (BM&FBovespa), using Net Income (NI), Comprehensive Income (CI) and Operating Cash Flow (OCF). The information for the NI, OCF and Other Comprehensive Income (OCI) of the years 2010 to 2013 were collected from the Economática® database. The results show that, in general, for the Brazilian capital market, the NI proved to be more relevant. Then it was observed that CI is the most relevant. Moreover, it was found that the OCF showed less relevance; this may be associated with the fact that profit meets various demands, what could justify greater interest of users (investors) by that measure performance in comparison to other information analyzed.