Editorial V. 17, N. 3, 2018

ID: 51988

Authors: Cláudia Sofia Frias Pinto.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 815-818, September-December, 2018. 4 page(s).

Document type: Editorial (Portuguese)

Personal Finance: An Analysis of Undergraduate Accounting Students Behavior

ID: 51989

Authors: Mariana Ferreira Soares Marques, Renata Turola Takamatsu, Bruna Camargos Avelino.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 819-840, September-December, 2018. 22 page(s).

Keyword: Personal Finance , Propensity for getting into debt , Propensity to save

Document type: Article (Portuguese) Show Abstract

The ways in which people deal with money is relevant given the complexity of current payment methods, existing types of investment and the credit supply restrictions. This research’s aim was to assess how Undergraduate Accounting students manage their finances, their propensity for getting into debt, propensity to save and analyze how behavioral aspects (self-control, short-term thinking, preference for credit and propensity to plan) influence resources’ management. We have applied a questionnaire to 104 students. We used principal component analysis, correlations and tests of differences between means. The results suggest that Accounting students are highly banked and, most of them have savings account and make periodic deposits. We have identified a higher Propensity to save money in families with incomes greater than R$ 5.201,00 and debt aversion of students who save to prevent emergencies. Student’s age was not correlated with any behavior pattern.

How Much is a Smile Worth? The Effect of Smiling Faces in Food Retail Stores

ID: 51990

Authors: Leonardo Aureliano Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 841-850, September-December, 2018. 10 page(s).

Keyword: Food and beverage , Retail , Smiling face

Document type: Article (English) Show Abstract

The present research tests the emotional contagion theory of an attendant´s smiling face on consumer behavior. Five experiments composed of 294 customers were performed in different food retail stores. The results show that the attendant´s smiling face has a significant effect on customer judgment about the attendant’s disposition to serve customers, and more interestingly, on the price attributed to the products.

Impacts of Women’s Participation in Solidarity Economy Initiatives in the Cariri Paraibano

ID: 51991

Authors: Rafaelle Amado da Silva, Verônica Macário de Oliveira, Suzanne Érica Nóbrega Correia.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 851-866, September-December, 2018. 16 page(s).

Keyword: Enterprises solidary , Female emancipation , Social inclusion , Social transformations , Solidary Economy

Document type: Article (Portuguese) Show Abstract

This article aims to identify the impacts of Solidarity Economy (SE) in reference of possibilities, challenges and social transformations that stem from initiatives of in the process of female emancipation in solidarity projects assisted by the project Rural Women: Autonomy and Empowerment not Cariri Paraibano in the City of Sumé, PB. A descriptive case study was carried out. The results demonstrate that the participation of women in SE projects promotes: improvements in their lives, better working conditions and personal fulfillment. This is related to a process of social transformation insofar as it contributes to recover their self-esteem, impacts on the search for equality between genders and generates social emancipation. However, as members of SE initiatives, they face challenges that are related to enterprise management, inadequate infrastructure, little financial return, and reconciliation between household chores and group activities.

Executive Compensation and Performance Indicators in Companies Participating in the Bovespa Index

ID: 51992

Authors: Régis Barroso Silva, David Stanhy de Carvalho Silva, Márcia Martins Mendes De Luca, Alessandra Carvalho de Vasconcelos.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 867-888, September-December, 2018. 22 page(s).

Keyword: Agency Theory , Executive compensation , Performance indicators

Document type: Article (Portuguese) Show Abstract

According to the Agency Theory, the present study aims at analyzing the relation between remuneration for managers of 48 companies listed on the Bovespa Index and their respective performance indicators. This research employed the correlation, the multiple correspondence analysis and regression tests. The obtained results made it possible to verify the inexistence of significant correlation between the remuneration of managers and the performance indicators Earnings per share and Return on equity. Although the levels of significance found for the correlation between the variables executive compensation and performance indicators point at the existence of correlation only for Tobin’s Q and Market value variation, the continuity of studies stands out because, it is known that, due to the separation of property from control and resulting agency conflicts between owners and managers, companies need to adopt devices so that the alignment of these agents makes it possible to create opportunities to boost results.

Characterizing the Participation of the Accounting Professional in the Context of Corporate Sustainability

ID: 51993

Authors: Maria Luiza Farias Diniz, Aldo Leonardo Cunha Callado.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 889-912, September-December, 2018. 24 page(s).

Keyword: Accounting professional , Corporate sustainability , Management accounting

Document type: Article (Portuguese) Show Abstract

With the concern of companies to remain in the market in the long term, a strategy has been adopted by some organizations aimed at adhering to sustainable practices. With this, the accounting professional can generate or manage information that will help in the process of results oriented towards sustainability. Thus, this research sought to answer the following question: How does the accounting professional participate in sustainability indicators? In view of this problem, the objective of the study was to verify the participation of the accounting professional in aspects associated to the sustainability indicators in a company belonging to the graphic sector. . Business sustainability was measured based on the Corporate Sustainability Grid (CSG) that integrates the environmental, economic and social dimensions. The participation of the accounting professional was analyzed based on actions aimed at the planning, execution, control and decision making of the sustainability indicators. This research can be characterized as descriptive, exploratory and qualitative, adopting the case study strategy, and it was developed from the application of a structured questionnaire with interviews and technical visits with the purpose of observing the mentioned actions in loco. The company investigated presented a result classified as Relative Business Sustainability, since it has positive results in the economic and social dimensions of sustainability. It was observed that the accounting professional participates in 14 indicators of the 43 defined by the model, four of the environmental dimension, eight of the economic dimension and two of the social dimension. In view of the result, the accountant’s participation in results associated to the performance of corporate sustainability (through the indicators) in the analyzed organization stands out.

Antecedents of Entrepreneurial and Intrapreneurial Intentions: Evidence from Brazil

ID: 51994

Authors: Danilo Magno Marchiori, Maria José Aguilar Madeira Silva, Anabela do Rosario Leitão Dinis.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 913-926, September-December, 2018. 14 page(s).

Keyword: Conjoint analysis , Entrepreneurial intentions , Intrapreneurial intentions , Intrapreneurship , Structural equation models

Document type: Article (English) Show Abstract

The general objective of the present study is to identify the antecedents of the entrepreneurial and intrapreneurial intentions of 266 potential entrepreneurs, represented by students of the degree courses in Business Administration and Accounting Sciences in brazilians higher education institutions. For this purpose, as specific objectives we sought to identify whether entrepreneurial and intrapreneurial behavior are seen as different career options by students, as well as understanding the degree of relative importance for students of the attributes of property, income expectation, extra work tolerance, desire for autonomy and risk of income variation. For the data analysis, we specified structural equation models, with a confirmatory factorial analysis, as well as using the conjoint analysis approach of the attributes selected for the study. The results indicate that the constructive entrepreneurial intentions and intrapreneurial intentions are perceived as different career options by the students. The results also indicate that the most valued attribute by the respondents to define professional choice is income expectation and the least valued is the tolerance to the accomplishment of additional effort. Finally, the results point out that the income expectation variable is antecedent of the entrepreneurial intentions, and no other significant relationships were detected.

Changes on Organizational Routines on a Technology and Innovation Institute: Suit to Context and Interests (Re)Alignment

ID: 51995

Authors: Florence Vidal Perfeito, Samantha Luiza de Souza Broman, Sandra Regina da Rocha-Pinto.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 927-950, September-December, 2018. 24 page(s).

Keyword: Institutional processes , Organizational routines , Patterns of action

Document type: Article (Portuguese) Show Abstract

This research sought to understand the motives driving the variations in organizational routines, within the context of chemical procurement for a Technology and Innovation Institute in Rio de Janeiro. This case study was based on 18 interviews and the analysis of more than 30 documents and empirical observations, in the period between August 24, 2015 and January 29, 2016. The results suggest a lack of integration and a misalignment of the interests and interpretations between the areas, thus incentivizing maintaining routines with structures, artifacts and bases inadequate for the context of chemical procurement, which are used in analysis and testing routines. Therefore, despite the creation of new standards of action that are better adapted to the context and can provide streamlining of procurement routines, consistent with the idea of flexibility of organizational routines advocated by the theory (Pentland & Feldman, 2005; Feldman, 2016), it is possible to observe that the progress towards the stabilization of the new routine may lack manifestations of truce that allow the revision of the use of the artifacts in the routines. The present work also revealed four categories on the motivating factors of the variations in the procurement routine, thus collaborating for the field of study of the Routine Dynamics and routines ecology (Feldman, 2016; Howard-Grenville & Rerup, 2017), with the understanding of the role of artifacts in the interactions between interdependent routines and about the Truce.

Values and Entrenchment Organizational Training: A Study in an Insurance Company

ID: 51996

Authors: Ana Paula Timbó Formiga, Luis Eduardo Brandão Paiva, Tereza Cristina Batista de Lima, Serafim Firmo de Souza Ferraz.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 17, n. 3, p. 951-974, September-December, 2018. 24 page(s).

Keyword: Career , Entrenchment , Insurance company , Job , Values

Document type: Article (Portuguese) Show Abstract

This study analyzes the relationship between values at work and organizational entrenchment, based on the theoretical models of Porto and Pilati (2010), for the values related to work; and Rodrigues and Bastos (2012), regarding Organizational Entrenchment. In the light of this, it is a quantitative and descriptive investigation, based on a sample of 102 employees of an insurer. The results allowed to point out: the main desirable rewards in the work were the security in being able to be supported financially and the accomplishment in being successful; and the hierarchy of values followed in the following order: security, achievement, conformity, universalism/benevolence, self-determination/ stimulation, and power. As for Organizational Entrenchment, the perception of the loss of benefits by the individual when leaving the institution prevailed, with a moderate relationship with security and financial stability. In general, the results contribute to overcome the literature gap that aligns work values and Organizational Entrenchment, encouraging the development of research in the field of organizational behavior for insurance employees, because it is a category that is constantly suffering, with the changes in the labor market.