Natureza das Medidas Coletadas por Escalas Likert

ID: 57751

Authors: Manuel Meireles.

Source: Revista da Micro e Pequena Empresa, v. 14, n. 1, p. 1-2, January-April, 2020. 2 page(s).

Document type: Editorial (Portuguese)

Entrepreneurship Qualitative Research Methodologies: Review of National Studies Published from 2010 to 2015

ID: 57752

Authors: Xênia L'amour Campos Oliveira, Cibele Souto Maior Cabanne, Rivanda Meira Teixeira.

Source: Revista da Micro e Pequena Empresa, v. 14, n. 1, p. 3-36, January-April, 2020. 34 page(s).

Keyword: Entrepreneurship , Methodology , National Journals , Qualitative Research , Systematic review

Document type: Article (Portuguese) Show Abstract

International studies indicate that the field of entrepreneurship has grown at an accelerated pace in recent decades, however, few studies have analyzed its methodological aspects. This research has the objective of analyzing the qualitative methodologies adopted in the national studies on entrepreneurship, published in administration journals, from 2010 to 2015. For this, a systematic review of the literature was carried out that included articles of entrepreneurship published in Brazilian administration journals of the Qualis A2, B1 and B2 strata, as well as two journals focused on entrepreneurship and small business studies. It was analyzed 120 studies that adopted qualitative methodological approaches. The research highlighted that the method of case study is the most adopted in brazilian entrepreneurship research. It is noteworthy that these studies lacked methodological justifications considered determinant for the construction of criteria of validity and reliability.

Development of a Balanced Scorecard for a Small Business

ID: 57753

Authors: Amanda Letícia Moro de Paula, Natan Bertoni de Almeida, Rafaela Baptista da Silva, Henrique Portulhak, Arykã José de Paula.

Source: Revista da Micro e Pequena Empresa, v. 14, n. 1, p. 26-42, January-April, 2020. 17 page(s).

Keyword: Balanced Scorecard , management accounting , performance evaluation , small companies

Document type: Article (Portuguese) Show Abstract

The economic representativeness of micro and small companies in Brazil has been growing, although inserted in the challenging economic context. However, small business owners are still resistant to the use of management tools that help in the efficient use of resources, decision making and control processes. In this sense, the study aimed to develop a Balanced Scorecard for a small commercial company. In methodological terms, the strategy of proposing plans and programs was applied and semi-structured interviews, participant observations and documentary analyzes were necessary as research instruments. The Balanced Scorecard proposal was based on the strategic guidelines of the organization under study and was composed of the definition of indicators, goals, deadlines, responsible areas and has the suggestion of strategic initiatives, which can serve as a basis for budget planning. The study offers subsidies for the development of a Balanced Scorecard for similar companies, demonstrating that contemporary management accounting tools like this can be applicable to any company, regardless of its size.

Influence of the Financial Cycle Terms on the Profitability of Franchised Store Sales in the Surfwear Segment

ID: 57754

Authors: Rodney Wernke, Ivone Junges.

Source: Revista da Micro e Pequena Empresa, v. 14, n. 1, p. 43-58, January-April, 2020. 16 page(s).

Keyword: Economic result , Liquidity , Working capital

Document type: Article (Portuguese) Show Abstract

The article aims to identify the effect of financial cycle time on the profitability of sales within franchised stores. A descriptive methodology was used, in the case study format, with a qualitative approach. It was presented the main characteristics of the context studied and evidenced the difference between the sale result "with" and "without" the consideration of these terms. It was concluded that there is a reduction in the profitability of the sales of the period, when comparing the two ways of measuring the result, equivalent to 9.84% of the profit of 2017 and there was a tendency of increase of the percentage of change in the results of the sales with the financial cycle expansion of each segment. The contribution of the research was to highlight how deadline policies can be detrimental to the profitability of franchised stores. In addition, a simulation involving a 30-day reduction in the financial cycle was carried out, which would lead to an increase in sales profit between the initial reality and the hypothetical scenario considered. Thus, it is important to emphasize the need for managers to prioritize actions that reduce the financial cycle, such as shortening delivery and storage times or negotiating longer deadlines with suppliers.

Implementation of Controllership in Micro and Small Companies in Brazil: What to Consider?

ID: 57755

Authors: Leonardo Hideki Anagusko, Michael Espindola Araki, Elisa Maria Moser.

Source: Revista da Micro e Pequena Empresa, v. 14, n. 1, p. 59-78, January-April, 2020. 20 page(s).

Keyword: Controllership , Corporate survival , Governance , Small business

Document type: Article (Portuguese) Show Abstract

Controllership is commonly seen as a resource available only to large companies. In this exploratory study, we developed two main arguments: (i) the processes that constitute the heart of Controllership are also available - and are viable - for micro and small companies (MSCs); and (ii) the implementation of effective Controllership processes in MSCs can generate a series of benefits for these companies. Such benefits are often hidden or end up not being immediately perceived by managers, especially by those who see Controllership only as a cost, rather than a strategic process within the organization. To develop the argument, we present and discuss definitions of Controllership, describing the context of Controllership in Brazil, with a focus on MSCs. After that, we examine and discuss the various possibilities for MSCs to have and actually implement a Controllership process. In sequence, we make an analysis of the benefits and costs of such an implementation. Finally, the article ends with a discussion and summary of the points presented.

Commercialization of Innovations: An Analysis of the Problems Faced by Small Technology-Based Companies Graduated in a Brazilian Incubator

ID: 57756

Authors: Rodrigo Lacerda Sales, Francisco José de Castro Moura Duarte, Anne Marie Maculan, Nedson Antônio Campos.

Source: Revista da Micro e Pequena Empresa, v. 14, n. 1, p. 79-100, January-April, 2020. 22 page(s).

Keyword: Commercialization process , Innovation , Small technology-based companies

Document type: Article (Portuguese) Show Abstract

This research aims to identify the specificities of the problems of commercialization of the innovations in Small Technology-Based Companies - STBC graduated in a Brazilian incubator. It seeks to understand how these companies seek to solve these problems in order to insert their innovations in the market. The central questions of this study are: What main difficulties do STBC face when offering their new products and services to the market? What are the reasons for these difficulties? The research was exploratory-descriptive, with a qualitative methodological approach. The multiple case study method was used to analyze ten small technology-based companies - STBC, graduated in a Brazilian incubator. The interviews and the validation of the results were carried out directly with the entrepreneurs (in eight cases) and with the administrative manager (in two cases). The results showed that the STBC encounter some difficulties when they commercialize their innovations for two main reasons: (1) excessive concentration of sales efforts on entrepreneurs and late contacts with customers, (2) did not develop and build competence in marketing, specifically identifying a niche market and considering initial and potential customers in order to develop a viable business model, using their networks effectively.