Management accounting profile of firms located in Brazil: a field study

ID: 17654

Authors: Fábio Frezatti.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 1-15, December, 2005. 15 page(s).

Keyword: accounting , management , managerial practices

Document type: Article (English) Show Abstract

Companies must have resources that provide competitive advantages and are important factors for success. There is a great variety of such resources-including information systems, concepts of participation, models, and organizational structures. These can be referred to as components of managerial practice. Each company can be characterized as having a unique configuration of tools that can be recognized as the company profile. This paper analyzes the conceptual adherence (i. e., the relationship between theory and practice) of the managerial accounting practices of medium-sized and large Brazilian companies. Statistical multivariate analysis has allowed for the identification of five clusters within the group of companies studied. The main conclusion for the sample is that conceptual adherence to tactical components is greater than to strategic components. In addition, it is apparent that the newer components have not been widely adopted in the sample, similar to other field studies in the UK and USA.

Objective tests and their discriminating power in business courses: a case study

ID: 17653

Authors: Edgard Bruno Cornachione Junior.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 1-15, December, 2005. 15 page(s).

Keyword: assessment , discriminant analysis , item analysis , objective tests , performance

Document type: Article (English) Show Abstract

Evaluating students' learning experiences outcomes cannot be considered a simple task. This paper aims at investigating students' overall performance and the discriminating power of particular tests' items in the context of business courses. The purpose of this paper is to contribute with this issue while analyzing it, with scientific approach, from an accounting information systems standpoint: two experiments based on a database management system (DBMS) undergraduate course, involving 66 and 62 students (experiments E1 and E2, respectively). The discriminant analysis generated discriminant functions with high canonical correlations (E1= 0.898 and E2= 0.789). As a result, high percentages of original grouped cases were correctly classified (E1= 98.5% and E2= 95.2%) based on a relatively small number of items: 7 out of 22 items from E1 (multiple-choice), and 3 out of 6 from E2 (short-answer). So, with only a few items from the analyzed instruments it is possible to discriminate "good" or "bad" academic performance, and this is a measure of quality of the observed testing instruments. According to these findings, especially in business area, instructors and institutions, together, are able to analyze and act towards improving their assessment methods, to be of minimum influence while evaluating students' performance.

Competitividade e sustentabilidade de um cluster de turismo: uma proposta de modelo sistêmico de medida do impacto do turismo no desenvolvimento local

ID: 17652

Authors: Sieglinde Kindl da Cunha, João Carlos da Cunha.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 1-17, December, 2005. 17 page(s).

Keyword: cluster , competitiveness , local development , sustainability , tourism

Document type: Article (Portuguese) Show Abstract

This article proposes a model to measure tourism cluster impact on local development with a view to assessing tourism cluster interaction, competitiveness and sustainability impacts on the economy, society and the environment. The theoretical basis for this model is founded on cluster concept and typology (MYTELKA; FARINELLI, 2004; PORTER, 1999), adapting and integrating the systemic competitiveness and sustainability concepts (ALTENBURG et al., 1998) within economic, social, cultural, environmental and political dimensions (RUSCHMANN, 2001). The proposed model shows a holistic, multidisciplinary and multi-sector view of local development brought back through a systemic approach to the concepts of competitiveness, social equity and sustainability. Its results make possible strategic guidance to agents responsible for public sector tourism policies, as well as the strategies for competitiveness, competition, cooperation and sustainability in private companies and institutions.

How to deal with negative publicity: the importance of consumer involvement

ID: 17651

Authors: Celso Augusto de Matos, Ricardo Teixeira Veiga.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 1-16, December, 2005. 16 page(s).

Keyword: attitudes , company reaction , experiment , involvement , negative publicity

Document type: Article (English) Show Abstract

Negative information about companies can have a harmful effect on consumer perceptions. However, few studies investigate how consumers process negative publicity and how companies should react to it. In order to examine this question, two experiments were carried out: first, a laboratory experiment which tests how consumers process two different types of negative publicity (product attributes or company values); second, a field experiment comparing three different responses (no answer, denial/reduction of offensiveness and corrective action) given by the company affected by the negative publicity. Results from the first study confirm the detrimental effect of negative publicity on consumer attitudes, indicate that consumers have a higher level of involvement with the message when it is concerned with the company's values and suggest a moderating role of the product involvement on the influence of negative information on corporate image. The second study extends these findings by identifying different options for company reactions from literature and testing them empirically. Results suggest again the involvement variable as a moderator, now on the influence of company reaction on product image.

Brazilian market reaction to equity issue announcements

ID: 17650

Authors: Otávio Ribeiro de Medeiros, Alberto Shigueru Matsumoto.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 1-11, December, 2005. 11 page(s).

Keyword: Brazilian stock market , event study , GARCH , market volatility , SEOs

Document type: Article (Portuguese) Show Abstract

O trabalho relata um estudo de evento para investigar a reação do mercado antes, durante e após os anúncios de emissões de empresas brasileiras, entre 1992 e 2003. Após mensurar os retornos anormais por mínimos quadrados, utilizou-se modelos ARCH e GARCH para 70% da amostra. Os resultados são consistentes com a literatura internacional. Alguns resultados empíricos antecedentes evidenciaram retornos anormais anteriores ao anúncio, interpretados como indícios de informação privilegiada. Tal evidência também aparece no presente estudo, onde se encontrou um retorno anormal cumulativo médio de -0,01 a três dias antes do anúncio. Com relação à data do anúncio, a literatura existente é virtualmente unânime em relatar retornos anormais negativos, significando que emissões de ações transmitem informações pessimistas ao mercado. O presente estudo confirma tais achados com um retorno anormal cumulativo médio de-0.03 nos três primeiros dias após os anúncios. A literatura empírica também acumulou evidências de retornos anormais negativos no longo prazo após as emissões de ações, o que também foi confirmado na presente pesquisa, com um retorno anormal cumulativo médio de -0,28, um ano após os anúncios. Os resultados também mostram que a estimação dos retornos anormais por ARCH e GARCH é superior àquela realizada por mínimos quadrados.

Relationship marketing strategies: when buyer and supplier follow different strategies to achieve performance

ID: 17649

Authors: Danny Pimentel Claro, Priscila Borin de Oliveira Claro, Décio Zylbersztajn.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 1-18, December, 2005. 18 page(s).

Keyword: business networks , information , joint action , relationship marketing strategy , transaction specific investments , trust

Document type: Article (Portuguese) Show Abstract

Relationship marketing is essential for success in business. The need to understand better the differences in the strategies buyers and suppliers follow is what has motivated this study. We drew on emerging perspectives on inter-firm governance and networks to develop a theoretical framework to understand the success of long-term relationships. We tested the framework using data from 67 merchant distributors (buyers) and 174 suppliers of theirs in the Dutch potted plant and flower industry. While the most successful distributors tend to take the "hard", tangible strategy using transaction specific investments and fostering joint action, the successful suppliers take the "soft", social approach by emphasizing trust and the norm of flexibility in the relationship.

Uma visita ao Barão

ID: 17648

Authors: Carlos Osmar Bertero, Tatiana Iwai.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 1-17, December, 2005. 17 page(s).

Keyword: entrepreneurship , institutionalism , strategy

Document type: Article (Portuguese) Show Abstract

The towering figure of the Baron of Mauá holds an indisputable place in the economic development of Brazil. His trajectory is widely analyzed not only because of his important achievements, but also because he became the symbol of an entrepreneur, whose failure in business is often blamed on an institutional context that could not understand his vision of development for the country and was hostile towards his industrialization projects and modernization of Brazil. Nevertheless, if we review his trajectory, we will see that not only can his actions in business be considered mistaken, if analyzed in the light of current concepts developed in the field of strategy, but they were also close to the governmental policies of the time. Therefore, to a certain extent, Mauá was a prisoner of the Brazilian institutional context of his day. The aim of this article is to review the position that Mauá, as a classic-style entrepreneur, was opposed to the institutional order of his day and, for that reason, would have been punished. We will actually see that on the one hand, he was opposed to it, and on the other he also trusted it and came to depend on it.

Editorial

ID: 17647

Authors: Tomás de Aquino Guimarães, Clóvis L. Machado-da-Silva.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 7-8, December, 2005. 2 page(s).

Document type: Editorial (Portuguese)

Sobre os autores

ID: 17655

Authors: Revista de Administração Contemporânea.

Source: Revista de Administração Contemporânea, v. 9, n. n.spe2, p. 167-171, December, 2005. 5 page(s).

Document type: Other (Portuguese)