Análise da captura de valor na cadeia vitivinicultora da serra gaúcha (RS) com base em estratégias de integração vertical e diferenciação

ID: 66856

Authors: Virginia Aparecida Castro, Franklin Meirelles.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 1-18, January-April, 2022. 18 page(s).

Keyword: Competitive Advantage , Differentiation , Verticalization

Document type: Article (Portuguese) Show Abstract

The competitive reality of agribusiness has been transformed from consumers search for new products and quality and food safety standards, in addition to the emergence of specific demands for products of greater convenience. Therefore, the general objective of this work is to analyze the generation and capture of value in the Brazilian winemaking sector based on strategies of vertical integration and differentiation. The research was exploratory and qualitative. Data collection was carried out through face-to-face interviews in wineries in Serra Gaúcha (RS). The results point to a transition from a production mode based on the production and sale of fresh grapes to a model that uses verticalization. Thus, starts to manage other links such as winemaking, packaging, labeling, own brand, sales in physical and virtual stores, Geographical Indications, exports of products and wine tourism practices. The study made it possible to understand how small agricultural producers deal with strategic decisions in search of greater margins, considering their distance from the final consumer and the consequent sharing of the value perceived by them with other links in the chain, especially processors and distributors. As a result, these vertical integration and differentiation strategies for products and offers are becoming increasingly valued by producers.

Editorial V. 13, N. 1, 2022

ID: 66855

Authors: Janaina de Moura Engracia Giraldi, Jorge Henrique Caldeira de Oliveira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 1-2, January-April, 2022. 2 page(s).

Document type: Editorial (Portuguese)

University extension and innovative university: an exploratory review in the UFSC institutional repository

ID: 66857

Authors: Andréa Cristina Trierweiller, Yuri Borba Vefago, Luciano Barcellos de Paula.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 19-31, January-April, 2022. 13 page(s).

Keyword: Entrepreneurial university , Innovation , Innovative university , Teaching-research-extension , University extension

Document type: Article (English) Show Abstract

This research aims to analyze the academic production on the themes of innovative university and university extension, in the institutional repository of UFSC. It is a qualitative study, with a bibliographic approach, using the Systematic Search Flow (SSF) method. As a result, university management is crucial for extension projects in promoting results for society; it was found that the term entrepreneurial university is more used than innovative university, meaning acting in teaching-research-extension, which is understood as innovation and entrepreneurship, with the transfer of knowledge to the market, using mechanisms of protection, becoming an intangible asset. The emergence of the innovative/entrepreneurial university is evident in the innovation ecosystem, considering the university-industry-government cooperation since the teaching-research-extension triad represent the pillars for the scope of the university’s actions in society.

Influence of spending on R&D and life cycle in creating value of publicly traded companies

ID: 66858

Authors: Luiza de Souza, Suliani Rover, Juliane Pacheco.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 32-51, January-April, 2022. 20 page(s).

Keyword: EVA , Expense R&D , Life cycle

Document type: Article (Portuguese) Show Abstract

The general objective of the research is to identify whether spending on research and development along with the stage of the organization’s life cycle can explain the creation of value, measured by the Economic Value Added (EVA). The sample is composed of non-financial companies listed on the Brazilian stock exchange that released values on research and development in the years 2017 and 2018. EVA was related to the life cycle and research and development values, in addition to the control variables (size, asset turnover, gross margin, net margin, return on equity) in a regression with panel data. The phase of the companies’ life cycle was according to Dickinson (2011) composed of five phases: introduction, growth, maturity, turbulence, and decline. The results showed that the life cycle is associated with EVA, whereas the expenses with research and development are unrelated. In this way, the life cycle is a driver for creating value.

Analysis of the use of dea in academic productions in higher education

ID: 66859

Authors: Lorena Ziroldo, Fernanda Bueno Grizos de Carvalho, Katia Abbas, Romildo de Oliveira Moraes.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 52-73, January-April, 2022. 22 page(s).

Keyword: DEA , Higher Education , Systematic review

Document type: Article (Portuguese) Show Abstract

Data envelopment analysis is a methodology used to assess efficiency across entities. In the educational environment, this methodology is widely used due to the complexity of the sector, mainly in relation to costs. Considering the importance of the topic, the objective of the study is to identify the profile of academic publications on higher education that used Data Envelopment Analysis (DEA) from 2009 to 2018, in the CAPES evaluation area of Public and Business Administration, Sciences Accounting and Tourism. Data collection took place in the following bases: Science Direct, Scopus, Emerald and Web of Science. The articles that were consistent with the keywords used for the search were selected, as well as according to the objective of the study, resulting in a final sample of 32 articles. As main results, it was found that the most common objective was Efficiency in HEIs and the journals with the highest number of publications were Expert Systems With Applications and Omega. The most used input category was Institution and the output category was Student; the most used model was the BCC and the orientation was to the output. This study contributes to the literature and can provide, through the results, identification of research gaps to be filled on the subject, grouping in a single publication information about the published articles, with the objective of collaborating for the development of new research that applies DEA methodology in higher education.

Design and validation of a questionnaire on organizational culture, worker’ skills and job satisfaction

ID: 66860

Authors: Jessica Syrio Callefi, Fernando César Almada Santos.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 74-96, January-April, 2022. 23 page(s).

Keyword: Competencies of Workers , Job Satisfaction , Organizational Culture , Questionnaire

Document type: Article (Portuguese) Show Abstract

The purpose of this paper is to present how a questionnaire was developed and validated to verify Organizational Culture, Workers’ Competences and Job Satisfaction. Variables of Organizational Culture and Workers’ Competences were chosen based on the most relevant authors of the themes, and variables of Job Satisfaction from the most cited Satisfaction questionnaires. The prepared questionnaire was applied to 305 respondents. The values obtained with the Cronbach’s alpha index show that the questionnaire had satisfactory internal validity. Therefore, this research instrument can be used as a diagnosis for the understanding of Organizational Culture, the factors of Workers’ Competencies that are priority for the organizational strategy, and, which elements cause greater Satisfaction among workers.

Personnel turnover in external audit firms: what are the causes?

ID: 66861

Authors: Claudio de Souza Miranda, João Paulo Resende de Lima.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 97-118, January-April, 2022. 22 page(s).

Keyword: External Auditing , Quality of Life , Turnover

Document type: Article (Portuguese) Show Abstract

This work analyzes the level of turnover and quality of life among external audit professionals. For this purpose, a survey was conducted with 329 auditors from various auditing companies of different sizes. The results indicate a movement of professionals among auditing firms motivated by lack of recognition, growth opportunities, lack of balance between personal and professional life and also salary factors. It is also observed, as a possibility of future turnover, a low indication of continuity in the career, until its superior levels, mainly among women. The present work advances the literature by adding the nuances of Brazil to the discussion of personnel turnover in auditing firms. In addition, the hegemonic literature on auditing focuses its efforts on the Big Four and the present work presents other companies in its sample, adding the organizational nunces for the discussion of personnel turnover.

Financial citizenship and financial consumer protection: a systematic literature review

ID: 66862

Authors: Marcelo Matzenbacher Delanoy, Wesley Vieira da Silva, Kelmara Mendes Vieira, Vanessa Rabelo Dutra.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 119-139, January-April, 2022. 21 page(s).

Keyword: Financial Citizenship , Financial Consumer Protection , Systematic Literature Review

Document type: Article (English) Show Abstract

Using the Web of Science and Scopus databases, we conducted a systematic literature review to contribute to studies that broaden the discussions on financial consumer protection and analyze this financial citizenship pillar. Based on the Tranfield, Denyer, and Smart (2003) protocol, a database composed of 20 articles was analyzed, aiming to synthesize the research corpus through relationship networks, journal reputation, and the occurrence of words. The results point to a field of study still considered embryonic due to the low number of articles published in indexed databases and because the studies are still paying attention to the effects of the financial crisis of 2008, as well as to the corresponding regulations of this crisis. Also, there is an unimpressive relationship between the authors who study the subject. It is challenging to identify research centers and journals specialized in financial consumer protection studies or subjects about financial citizenship. We hoped that this study could serve as a basis to position researchers and governments on the stage of development of high-impact research and that it could promote the international research agenda on the topic.

The socio-political contexts of brazilian and argentinian industrial relations systems: the employers´ perspective

ID: 66863

Authors: Marcelo Simão Lima, Antonio Moreira de Carvalho Neto, Daniela Martins Diniz.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 140-156, January-April, 2022. 17 page(s).

Keyword: Comparative Industrial Relations Systems , Dunlopian model , Latin American countries , Socio-political context

Document type: Article (Portuguese) Show Abstract

Very few studies compare the Brazilian Industrial Relations System (IRS) with other countries and even less with Latin American countries. When they do, such studies investigate the phenomenon from the perspective of the State and the worker. Just a few studies are on the employers´ perspective. This study analyzes the socio-political relations established between the social actors in both the Brazilian and Argentinian IRS according to Argentinian and Brazilian executives experience in these two countries. The qualitative research involved semi-structured interviews with twenty of these executives. The results show that in both countries there is little interaction between these employers and workers’ unions, employers’ unions and the State. Another similarity is that workers’ unions and collective bargaining, cornerstones of the Dunlopian IRS Model, are weakened in both IRS, especially in Argentina.

Management of financial resources for the preservation and sustainable development of the Piracicaba, Capivari and Jundiaí River Basins (HB-PCJ)

ID: 66864

Authors: Adhemar Ronquim Filho, Geraldo Jose Ferraresi de Araujo, Luciana Oranges Cezarino, Lara Bartocci Liboni.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 157-177, January-April, 2022. 21 page(s).

Keyword: Capivari and Jundiaí Rivers , Sustainability; Water resources; Hydrographic Basins of the Piracicaba

Document type: Article (Portuguese) Show Abstract

The objective of the article is to analyze the fundraising for the preservation of the Piracicaba, Capivari and Jundiaí Rivers Watershed (BH-PCJ) based on Decree No. 58,771 of 20/12/2012 and how this has been applied for its preservation. The methodology was the research applied from a bibliographic survey in SciELO and in the Integrated System of Water Resource Management (SIGRH) of the State of São Paulo. It was found that the Programa de Duração Continuada PDC three was the one that received the biggest investments aiming to promote pollution containment. The second was PDC five, referring to the control of losses in water supply systems. With these resources one can see investments in the areas of sanitary sewage system, solid waste, river water drainage and erosion prevention and control. Therefore, the BH-PCJ Steering Committee has made investments to ensure the sustainable management of water resources in the BH-PCJ.

Determinants of personal financial behavior: a study with brazilian citizens

ID: 66865

Authors: Sabrina Paulino de Oliveira, Wenyka Preston Leite Batista da Costa, Jandeson Dantas da Silva, Sergio Luiz Pedrosa Silva.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 13, n. 1, p. 178-197, January-April, 2022. 20 page(s).

Keyword: Compulsive buying , Decision-making , Financial behavior , Materialism

Document type: Article (Portuguese) Show Abstract

The main objective of this article is to identify the determinants of personal financial behavior from the perspective of Brazilian citizens. As for the methodological aspects, the research was developed and classified as descriptive; data collection through a survey, with a quantitative approach, where the Statistical Package Social Science-SPSS 20.0® software was used, using descriptive statistics and confirmatory factor analysis (CFA) as data treatment. The study investigated 221 Brazilian individuals, having as main results the identification of determinants of financial behavior such as: materialism, financial control, financial economy, financial planning and financial attitude. Financial behavior, under different conceptions, when added to the individual’s beliefs, reduces debt, since it forms more prudent attitudes towards money. Regarding the total effects of financial knowledge on the investigated behaviors, it was found that the greatest impact was on the behavior of materialism, followed by financial control, financial economy, financial planning and financial attitude. The results of this study are relevant, as it aims to develop studies that understand how financial behavior influences behavioral factors, considered essential for public authorities to be able to draw up national plans for financial education. The need for the financial behavior of the population is highlighted, enabling the generation of relevant knowledge and aiming for citizens to better manage their money.