Editorial

ID: 41548

Authors: Maria Sylvia Macchione Saes.

Source: RAUSP Management Journal, v. 51, n. 2, p. 121-121, May-June, 2016. 1 page(s).

Document type: Editorial (Portuguese)

In the corporate backstage, the taste of revenge: Misbehaviour and humor as form of resistance and subversion

ID: 41549

Authors: Cintia Rodrigues de Oliveira Medeiros, Rafael Alcapadipani.

Source: RAUSP Management Journal, v. 51, n. 2, p. 123-136, May-June, 2016. 14 page(s).

Keyword: humour , misbehaviour , resistance

Document type: Article (English) Show Abstract

Recently, several cases of employees of corporations that have adopted an improper attitude toward clients were released, indicating that these events are common, not rare. In this article, we interviewed officials and former employees of fast-food and call centers in order to meet their narratives about the corporate scenes, focusing on the literature on misbehaviour and humor as a form of resistance in organizations. Our analysis points to two main narratives: revenge is a dish best served cold; and the customer is not king.

Aesthetics and commodity-labor: Analysis of the Lukacsian aesthetic properties in business magazines – the Exame magazine

ID: 41550

Authors: Dimitri Augusto da Cunha Toledo, Oscar Lima, Alexandre de Pádua Carrieri.

Source: RAUSP Management Journal, v. 51, n. 2, p. 137-150, May-June, 2016. 14 page(s).

Keyword: aesthetics , business magazine , commodity , labor , Lukács

Document type: Article (English) Show Abstract

This paper deals with the aesthetic properties of commodity-labor found in Exame magazine. At first, we distinguish commodity from commodity-labor. Then, we relate the categories labor, everyday life and the reflection forms of science and art, according to the book Aesthetics I, by Georg Lukács. Also according to this book, we work with the abstract forms of aesthetic reflection, namely rhythm, symmetry and proportion, and ornamentation. Soon after, we show how these forms (or “aesthetic properties”) are converted into commodity-labor to increase their value. We conclude the article by analyzing the reports contained in Exame magazine to find out how these categories are available.

Workplace moral harassment and its consequences: A case study in a federal higher education institution

ID: 41551

Authors: Carmelita Angélica Guimarães, Vera L. Cançado, Reginaldo de Jesus Carvalho Lima.

Source: RAUSP Management Journal, v. 51, n. 2, p. 151-164, May-June, 2016. 14 page(s).

Keyword: higher education federal institution , human resources management , moral harassment , people management

Document type: Article (English) Show Abstract

This paper aims to characterize a case of moral harassment in a federal institution of higher education and to identify its consequences for the different actors. We carried out a descriptive and qualitative case study and collected data by means of documentary research with an analysis of the related administrative process, which includes statements of those involved in the case, and an in-depth interview with the harassed employee. The results revealed the occurrence of vertical descendant moral harassment characterized by abuse of power, authoritarianism and perverse manipulation, with severe consequences for the harassed employee´s physical, mental and emotional health. We found that the institution’s human resources management department’s non-action in terms of intermediating the conflict and the institutional culture and structure may all have favored the occurrence of the case and the harasser´s impunity. For the organization, the occurrences generated degradation in the workplace and in motivation and the team split, as well as income decline and other financial losses. Beyond the financial issues, there was also even more serious damage to the society, as a public institution should look after citizens´ properties and civil rights, whether concerning finances, productivity or social areas. We can conclude that moral harassment is a multidimensional process that violates the individual´s fundamental rights with severe impact on his/her physical and psychological health, on organizations and on the society in general.

Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers

ID: 41552

Authors: Marilu Nuñez Palomino, Fábio Frezatti.

Source: RAUSP Management Journal, v. 51, n. 2, p. 165-181, May-June, 2016. 17 page(s).

Keyword: Brazil , controllers , functions of controllers , job satisfaction , role ambiguity , role conflict

Document type: Article (English) Show Abstract

From early times to the present, accounting literature has recorded several situations involving role conflict and ambiguity that cause tension among controllers. The theoretical framework was comprised of the seminal work on Role Theory by Katz and Kahn (1970), and empirical evidence regarding the evolution of the role of controllers in the enterprises. In this study, we used the structural equations technique, which allowed for non-rejection of the two study hypotheses, thus providing evidence that role conflict and ambiguity adversely affect job satisfaction among Brazilian controllers. The sample was comprised of 114 controllers. An electronic questionnaire was used to collect the data, allowing information about the respondents to be captured, along with their perceptions regarding levels of role conflict and ambiguity and job satisfaction. For this, the tools developed by Rizzo, House, and Lirtzman (1970) were used, as well as the Job Satisfaction Index presented by Tarrant and Sabo (2010). The results indicated that Brazilian controllers perceive role conflict and role ambiguity while they perform their duties. Job satisfaction of the controllers isaffected more strongly by role ambiguity than by role conflict. However, despite perceiving these two tensions, executives are moderately satisfied with their current working conditions.

Earning management in Brazilian financial institutions

ID: 41553

Authors: Adriana Bruscato Bortoluzzo, Hsia Hua Sheng, Ana Luiza Porto Gomes.

Source: RAUSP Management Journal, v. 51, n. 2, p. 182-197, May-June, 2016. 16 page(s).

Keyword: Brazilian financial institutions , earning management , loan loss provision , panel data regression

Document type: Article (English) Show Abstract

The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country’s economy, it is important to understand that there are discretionary factors involved in the reporting of a financial institution’s profitability. Credit provisioning guidelines for Brazilian financial institutions are described in Resolution 2682/99 of the National Monetary Council (Conselho Monetário Nacional). Because of the discretion allowed in this resolution, loan loss provision is used as instrument of earnings management, which is not an illegal practice, but this behavior does affect the risk perception of agents and analysts, and they should be aware of it and understand it. We found that credit provisioning is used as an earnings management mechanism to smooth the net income of Brazilian financial institutions. Brazilian banks tend to avoid not only negative net income pre-loan loss provisions and taxes, but also negative net income pre-loan loss provisions and taxes in relation to the previous period. Contrary to the previous studies, it is not clear if banks avoid lower net income pre-loan loss provisions and taxes than a given peer group.

Normal science and its tools: Reviewing the effects of exploratory factor analysis in management

ID: 41554

Authors: Luciano Rossoni, Ricardo Engelbert, Ney Luiz Bellegard.

Source: RAUSP Management Journal, v. 51, n. 2, p. 198-211, May-June, 2016. 14 page(s).

Keyword: exploratory factor analysis , quantitative methods , reliability , survey

Document type: Article (English) Show Abstract

The aim of this study is to investigate how different methods of extraction, factor definition, and rotation of exploratory factor analysis affect the fit of measurement scales. For this purpose, we undertook a meta-analysis of 23 studies. Our results indicate that the Principal Components method provides greater explained variance, while the Maximum Likelihood method increases reliability. Of the rotations methods, Varimax provides greater reliability while Quartimax provides lower correlation between factors. In conclusion, this study highlights implications for quantitative research and suggests potential new studies.

Critical incidents among women entrepreneurs: Personal and professional issues

ID: 41555

Authors: Vânia Maria Jorge Nassif, Tales Andreassi, Maria José Tonelli.

Source: RAUSP Management Journal, v. 51, n. 2, p. 212-224, May-June, 2016. 13 page(s).

Keyword: critical incident technique , entrepreneurs , women

Document type: Article (English) Show Abstract

The objective of this paper is to analyze critical situations experienced by women entrepreneurs and understand how they have overcome such situations. The study contributes to the understanding of the issues related to the activities of women entrepreneurs and shows that the use of the critical incident technique is relevant to the development of research in the field of entrepreneurship. The data were collected using a specific form with 115 women participating in the study. The analysis of critical incidents showed that in addition to the practical issues regarding the management of their business, emotions are interconnected with their business development. Unlike international studies in the field, the critical incidents experienced by Brazilian women entrepreneurs overlap with personal aspects. The women involved in this study face emotional difficulties, but are also motivated by strong feelings of determination to overcome their problems.

Effectiveness of business strategies in Brazilian textile industry

ID: 41556

Authors: Paulo César de Sousa Batista, João Veríssimo de Oliveira Lisboa, Mário Gomes Augusto, Fátima Evaneide Barbosa de Almeida.

Source: RAUSP Management Journal, v. 51, n. 2, p. 225-239, May-June, 2016. 15 page(s).

Keyword: Brazilian textile industry , firm’s performance , SME , strategy effectiveness , strategy implementation capability

Document type: Article (English) Show Abstract

This research analyses how the interaction between strategy capabilities, strategy types, strategy formulation quality and implementation capability affect organizational performance in Brazilian textiles companies. This article proposes and tests a conceptual framework, using a structural equation modeling of a set of 211 valid questionnaires on Brazilian textiles firms. The results support links between focus strategy and marketing capabilities, and between cost leadership strategy and management capabilities. However, the relationship between technologic capabilities and differentiation strategy was not statistically significant. The existence of an inter-relationship between generic strategies of focus, cost leadership and differentiation indicates the use of combined strategies. Concerning the firms’ financial performance, the results show that management capability and market performance have a statistically significant relationship with financial performance.

Social networks and the firm

ID: 41557

Authors: Sanjeev Goyal, Julien Gagnon.

Source: RAUSP Management Journal, v. 51, n. 2, p. 240-243, May-June, 2016. 4 page(s).

Document type: Article (English)