Editorial V. 20, N. 3, 2021

ID: 66654

Authors: Juliano Danilo Spuldaro.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 20, n. 3, p. 321-322, September-December, 2021. 2 page(s).

Document type: Editorial (Portuguese)

Influence of psychological capital on absorptive capacity and knowledge transfer

ID: 66655

Authors: Vinícius Costa da Silva Zonatto, Priscila Rodrigues da Silva, Júlia Ziliotto Zanotto, Larissa Degenhart, Luiz Henrique Figueira Marquezan.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 20, n. 3, p. 323-350, September-December, 2021. 28 page(s).

Keyword: Knowledge Absorption , Psychological Capital , Transfer of Knowledge

Document type: Article (English) Show Abstract

Purpose – This research aimed to analyze the influence of psychological capital on the ability to absorb and transfer knowledge of Accounting students. A descriptive, quantitative and survey research was carried out with 235 students from the Accounting Sciences course of a public higher education institution. Methodology/approach – Data collection was carried out by means of a questionnaire and the analysis with the aid of structural equation modeling. Three hypotheses were established, of which one was refuted. Findings – The results demonstrate the direct influence of psychological capital on students’ ability to absorb knowledge and an indirect influence of psychological capital on knowledge transfer mediated by absorptive capacity. It was found that students of the Accounting course with higher psychological capital are more likely to develop their absorptive capacity and, later, to transfer knowledge. This evidence shows that when students develop their psychological capital, their ability to absorb new knowledge is enhanced. Under these conditions, their ability to transfer new knowledge is high. Originality/value – This evidence indicates that students’ absorptive capacity mediates the relationship between psychological capital and knowledge transfer. This mediation is complete, in which the effects of psychological capital are indirect on knowledge transfer. These results allow us to conclude that students with greater psychological capital are more likely to develop their ability to acquire, assimilate, transform and apply new knowledge, being able to transfer knowledge acquired in the course to their work activities.

Burnout Syndrome, anxiety, academic performance and self-declared characteristics of business students

ID: 66656

Authors: Gabrieli Alves de Lima, Alison Martins Meurer, Iago França Lopes, Ricardo Adriano Antonelli.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 20, n. 3, p. 351-380, September-December, 2021. 30 page(s).

Keyword: Academic achievement , Anxiety , Burnout Syndrome , Business Students

Document type: Article (Portuguese) Show Abstract

The student’s academic experience may be harmed when the individual’s physical and mental capacity is affected. In this context, we try to analyze the difference between Burnout Syndrome and anxiety based on the self-declared characteristics of buseness students and their academic performance, as well as to identify the relationship between Burnout syndrome and anxiety. The study aims to provide evidence to educational institutions about academic performance, Burnout syndrome and anxiety, in order to support actions to promote a more harmonious teaching-learning process. A survey was applied using the State-Trait Anxiety Inventory, the Copenhagen Burnout Inventory – Student Version, and the Academic Income Coefficient (CRA), with 126 students from a Public University. Data were treated using Mann Whitney, Kruskal-Wallis and Linear Regression tests. The findings illustrate that (i) there is a significant difference between the levels of Burnout and the course, gender, period, and marital status of the respondent; (ii) anxiety levels show differences when compared between course and sex; and (iii) anxiety can explain the levels of Burnout Syndrome. These results can be used to guide relationships in the socio-academic environment and in the development of wellness policies.

Ecletic theory of entrepreneurship: a proposal for application and analysis of municipal public policies

ID: 66657

Authors: Mateus Cerqueira Anício Morais, Magnus Luiz Emmendoerfer, Josiel Lopes Valadares.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 20, n. 3, p. 381-406, September-December, 2021. 26 page(s).

Keyword: Eclectic Theory of Entrepreneurship , Entrepreneurship , Municipal Public Management , Public Policies

Document type: Article (Portuguese) Show Abstract

The Eclectic Theory of Entrepreneurship represents a theoretical effort to organize the various determining factors for fostering entrepreneurial activity in economies. It is a reference for the formulation of public policies that aim to encourage entrepreneurship from an integrated perspective. This research aims to analyze a set of public policies to promote entrepreneurship implemented by a Brazilian municipal government, under the paradigm of the Eclectic Theory of Entrepreneurship. For that, the authors made use of a documentary research on a set of public policies applied in Belo Horizonte – MG. It was possible to identify the opportunities explored and unexplored by the municipal government to promote entrepreneurship from the perspective of this model. It is argued that the effort to map public policies that fit this theoretical perspective is the first step towards the elaboration of a continuous program to promote entrepreneurship that contemplates the various determinants of this phenomenon.

The post-pandemic home office perspectives in employee perception: a field research

ID: 66658

Authors: André Ferreira, Amanda Carolina Vieira Pereira, Nathalien Pereira Foratini Faustino, Raísa Caroline de Paula Mendonça, Ualison Rébula Oliveira.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 20, n. 3, p. 407-428, September-December, 2021. 22 page(s).

Keyword: Covid-19 Pandemic , Home office , ICT , Teleworking

Document type: Article (Portuguese) Show Abstract

Objective: This research aimed to analyze the perception of professionals who worked in the home office regime before and during the pandemic period of COVID-19, aiming to identify the challenges, advantages and disadvantages of this practice, as well as their perspectives of continuity in a post-pandemic context. The literature review addressed the concept and evolution of telework and research related to the experiences and practices of the home office. Methodology: A survey was conducted for people who have already worked in the home office, through the provision of a link with a questionnaire in Google Forms on social networks, with emphasis on the LinkedIn website, and WhatsApp messages for groups within the profile of desired respondent. The link was available for a week and received 407 responses. After analysis, 69 questionnaires were discarded as they did not meet the research requirements. Thus, 338 responses were used for data analysis, considering only individuals who worked in this modality at least at some point in their professional lives, this being before, during, or before and during the pandemic. Main Results: The main results indicate that the home office is a trend for the near future, with a favorable scenario for its practice, but it will be necessary for the organization to structure the modality, with a focus on providing resources, improving support and support. in the clearest definition of boundary boundaries between the professional and the staff in the home office.

Effect of the financial cycle on the result of sales of corn by slaugh-terhouse to pork supplliers

ID: 66659

Authors: Rodney Wernke.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 20, n. 3, p. 429-452, September-December, 2021. 24 page(s).

Keyword: Case study , Financial cycle , Marketing of corn

Document type: Article (Portuguese) Show Abstract

The study aimed to measure the effect of the periods of the financial cycle on the profitability of corn resale operations from a slaughterhouse to its pig suppliers. For this purpose, qualitative methodology was used, described and in the case study format. The main characteristics of the studied context were presented and the difference between the result of the sale “with” and “without” was taken into account, considering the terms of the financial cycle in the initial situation, as well as in a simulation of a five-day increase in the average payment term of the loans. corn suppliers. In the first scenario, it was found that there is an average reduction of 24.85% in the result for the period when comparing the contribution margin and the result considering the terms of the financial cycle. Such a situation could be mitigated by obtaining another five days to pay off corn purchases, since if the other data are maintained and the term increase has been achieved, the final result would be 20.34% lower than the original contribution margin. The contributions of this research consist of (i) showing how to assess the influence of the extension of the financial cycle on the result of sales of corn sales by the slaughterhouse and (ii) providing an assessment tool (spreadsheet) in this regard, which can be updated periodically.

The meanings of credit for low-income families

ID: 66660

Authors: Gilberto Venâncio Luiz, Neuza Maria da Silva, Marcelo de Rezende Pinto.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 20, n. 3, p. 453-476, September-December, 2021. 24 page(s).

Keyword: Consumption , Credit , Family , Low Income

Document type: Article (Portuguese) Show Abstract

This paper reports results of a research that aimed to understand the meanings of credit by low-income families. In the research, with a qualitative approach based on grounded theory, it investigated low-income families from a city in the interior of Minas Gerais. The research corpus was 13 interviews and the collected data were examined based on the Content Analysis and coding procedures proposed in the grounded theory. Results show that credit has a positive and negative connotation. Positive ones involve the meanings of credit such as purchasing power, facilitator of family life, personal credibility and security. Negatives concern the understanding of credit as a dangerous tool involving risk, debt and financial problems. The ambivalent meaning comes from the negative and positive experiences regarding credit use experienced by families, their families and friends. Thus, it is concluded that the interaction between the experiences of individuals with close relatives and friends is fundamental in the construction of the ambivalent meaning of credit.