Editorial

ID: 38761

Authors: Clandia Maffini Gomes.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 182-183, April-June, 2015. 2 page(s).

Document type: Editorial (Portuguese)

Corporate Social Responsibilities Practices in Brazilian Context: An Analysis of Business Model for Sustainability and Best Place to Work

ID: 38763

Authors: Simone Alves Pacheco de Campos, Taís de Andrade, Vania de Fátima Barros Estivalete, Vívian Flores Costa, Aline Armanini Stefanan.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 184-201, April-June, 2015. 18 page(s).

Keyword: Corporate social responsibility , Human resource management , organizational practices

Document type: Article (Portuguese) Show Abstract

This study aims to analyses the corporate social responsibility (CSR) and human resource management practices of organizations considered model in sustainability and are best places to work. Thus, we carried out a research by analyzing the Guides Exame de Sustentabilidade e Melhores Empresas para Trabalhar, comprising the period from 2006 to 2011. In relation to practices associated to social/cultural dimension of CSR, the results shows the concern with supporting education and local development. In relation to practices related to environmental/ecological dimension of CSR, there was a predominance of practices related to the use of recyclable materials. The human resource management practices prioritized traditional actions, with less concern with social, behavioral and ethical aspects. Even organizations investigated are model in HRM and CRS, were shown gaps related to the interaction of HRM practices with CSR internally.

Tenants in Machiavellianism: A Return to Origin

ID: 38764

Authors: Jakcilene Dias Rocha, Francisco Roberto Pinto, Joelma Soares da Silva.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 202-215, April-June, 2015. 14 page(s).

Keyword: Commercial Industry , Machiavellianism , Personality

Document type: Article (Portuguese) Show Abstract

The purpose of this paper is to verify the formation of the Machiavellianism construct among professionals of merchant industry in the state of Ceará, Brazil. We performed a literature search followed by field research, in 164 shops of Fortaleza. We consulted 400 respondents, using the scale Machiavellianism Personality Scale (MPS), developed by Dahling, Whitaker and Levy (2009). According to the results obtained, it was possible to infer that the general objective of this study was reached when there was the formation of the five factors of Machiavellianism (Amoral, Interpersonal Influence, Status, Individualism and Disbelief in Others) and found that gender is interrelated with the Machiavellianism. This relationship, however, was not found considering religiosity, age and position (for managers and vendors). From the results presented in this study, one can devise strategies to better manage the collaboration of vendors and managers in shops, in order to improve interpersonal relationships of these professionals with its stakeholders and, consequently, optimize sales as are known in behave as these workers.

A Bout Hereditarian Principalities: Young Executives and Career Demands

ID: 38766

Authors: José Antônio Gontijo do Couto, Antonio Carvalho Neto, Ana Lúcia Sant’Ana, Pedro Paulo Barros Gonçalves, Fernanda Versiani.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 216-234, April-June, 2015. 19 page(s).

Keyword: Career , Heirs , Personal life , Professional life , Young executives

Document type: Article (Portuguese) Show Abstract

This study aims to discuss the balance between professional and personal life of young heir executives. We interviewed fifteen young executives from Minas Gerais, Brazil, heirs of medium and big firms. The research showed sources of (in) satisfaction related to the meaning and the work process of these young executives. We discussed how they feel towards the possibilities of career advancing relating the professional obligations and the activities dedicated to personal life and leisure. It was discussed also the contents of the role of the executive to diagnosticate the basic dimensions of the tasks executed related to autonomy, identity of the task and significance of work. The results indicate that the young heir executives are satisfied with the distribution of both time and energy dedicated to work and non-working time. These executives are under a domination system rationally legitimated by parent expectations, a fundamental element in the process of continuity and survival of the firm because they occupy a specific space previously delimitated: they are the “owner children”. Prisoners of their predecessor life work and condemned to win through the continuity of their fathers´ work, the young heir executives take the burden of the heritage to fulfill the role expected since very young.

Commitment and Organizational Entrenchment: Exploring the Relationships between Constructs

ID: 38767

Authors: Laércio André Gassen Balsan, Antonio Virgílio Bittencourt Bastos, Maria Ivete Trevisan Fossá, Mauren Pimentel Lima, Luis Felipe Dias Lopes, Vânia Medianeira Flores Costa.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 235-248, April-June, 2015. 14 page(s).

Keyword: Affective Commitment , Instrumental commitment , Organizational Commitment , Organizational Entrenchment , Organizational link

Document type: Article (Portuguese) Show Abstract

This study aimed to examine the relationships between the bases of the constructs Organizational Commitment and Organizational Entrenchment. For this, we carried out a survey of a quantitative character with 392 servers administrative staff of a Federal University, to which a questionnaire containing validated scales for the Brazilian context was applied. Data were analyzed using correlation analysis to verify the relationship between the constitutive dimensions of the two constructs. The main results showed a moderate correlation of instrumental and normative bases of commitment revealing the ambiguity surrounding the definition of these bases proposed by Meyer and Allen (1991) model. The bases instrumental and affective showed low correlation reinforcing the idea that it should not be treated as two dimensions of the same construct. Moreover, affective commitment was not correlated with the entrenchment, showing that they are separate bond. These results support the proposal that the commitment must be treated as a unidimensional construct (restricted to affective base), while the instrumental or continuing base shall be considered a separate construct called organizational entrenchment.

Sport and Leisure Policies: The Development of an Assessment Instrument

ID: 38769

Authors: Brunna Carvalho Almeida, Silvio Luiz de Paula.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 249-266, April-June, 2015. 18 page(s).

Keyword: Management of public policy , public policy , public policy evaluation , sport and leisure

Document type: Article (Portuguese) Show Abstract

This study aimed to develop an assessment tool for policieson sport and leisure Recife/PE. To achieve this goal as a theoretical framework based on the characteristics pointed out by Silva (2001) discuss theoretical issues related to the type and nature of public policy evaluation as shown by Belloni, Magellan and Sousa (2007), its dimensions as indicated Arretche (2009) and indicators as suggested Draibe (2001). To achieve this purpose was carried out action research with managers responsible for formulating and implementing policy in Recife / PE, as a collection technique were carried out focus group meetings from a pre-matrix, previously prepared from documentary research and literature. The results pointed to an evaluation process, since it focuses on the political and administrative dimensions of the politics of sport and leisure. However, the instrumentation, while guiding an assessment also presents elements for the formulation of new policies for the sector who wishes to work in the design of sport and leisure as a social right.

Disclosure and Social Isomorphism in Companies Listed in Corporate Sustainability Index

ID: 38771

Authors: Patrícia Vasconcelos Rocha Mapurunga, Bruno Chaves Correia Lima, Allan Pinheiro Holanda.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 267-281, April-June, 2015. 15 page(s).

Keyword: Disclosure , Institutional Theory , ISE , Isomorphism

Document type: Article (Portuguese) Show Abstract

The objective of the research is to examine the existence of social disclosure practices in companies that compose the ISE under the approach of isomorphism, in other words, we compared the disclosure or not a particular social practice by major companies comprising the ISE are also disclosed by other companies. Adopted the metric proposed by Vieira (2006) to measure social disclosure, the metric is composed of 16 disclosure items relating to social information to be disclosed in the Annual Reports of the companies. The group of “major companies” was composed by the Bank Brazil SA (1st Place) and Banco Bradesco SA (2nd Place). The sample was composed of 37 public companies listed on the ISE in version 2010/2011. The results provide subsidies to non-rejection of the hypothesis that the larger companies will be followed by other companies as the disclosure of social information.

Testing the Triangle Cressey in the Context of Convergence with International Accounting Standards: An Empirical Study on the Ethical Behavior of Accounting Professionals

ID: 38775

Authors: Sidmar Roberto Vieira Almeida, Francisco José dos Santos Alves.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 282-297, April-June, 2015. 16 page(s).

Keyword: Decision Making , Ethics , Fraud Triangle , International Accounting Standards

Document type: Article (Portuguese) Show Abstract

The aim of this study was to verify how the accounting professional is positioned in relation to moral dilemmas involving torts and Triangle Cressey in the exercise of their professional activity in the convergence to international standards of accounting environment. We sought to identify which components of the triangle and which individual characteristics influence the intention of this act professional. We also assessed whether there was flexibility in the choice of accounting practices brought about by the convergence of international accounting standards. The results corroborate the model shown in Cressey in that it suggested that the proposed scenarios accounting professionals would take advantage of a moment of exchanging the firm to make adjustments that will benefit the Company’s results (Opportunity), trying to justify this procedure because it is a common practice in the market (Rationalization), trying to turn something into something unethical acceptable. It was verified that the variables act of judgment and severity of the act were also statistically significant in relation to the intention to act the accounting professional. Have the flexibility not statistically significant.

Capital Structure and Strategy in Competitive Markets: An Empirical Analysis of their Relationship

ID: 38776

Authors: Rodrigo Severo, João Zani, Carlos A. Diehl.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 298-316, April-June, 2015. 19 page(s).

Keyword: capital structure , competitive markets , GMM and 2SLS estimation , strategy

Document type: Article (Portuguese) Show Abstract

An extensive body of research has identified several determinants of capital structure. Several characteristics of the companies have been listed as factors influencing capital structure, eg, size, growth opportunities, profitability, tax shields and proportion of fixed assets. Some studies have examined the use of the financial structure as a strategic variable in competitive products market. However, there is little empirical evidence about effect of these conditions on the capital structure. The purpose of this research was to investigate the interaction between capital structure and competitive strategy in the market of goods and supplies. For this, it estimated a simultaneous equation model and the use of the methods of ordinary least squares (OLS), minimum tables in two stages (2SLS) and the generalized method of moments (GMM). The evidence found in this study confirm the influence of capital structure on competitive strategy in product markets and supplies and vice versa. This study also presents a contribution from a methodological point of view, given the novelty of the application of estimation methods 2SLS and GMM, to test the determinants of capital structure in the Brazilian market. The results are robust even from different operational definitions and econometric specifications.

The Evaluation Criteria Used in the Decision Making Process of Funds Investment in Capital Entrepreneur

ID: 38777

Authors: Vagner Antônio Marques, Antônio Artur de Souza, Atair Ferreira da Costa Júnior.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 317-340, April-June, 2015. 24 page(s).

Keyword: Business Evaluation , Investment Decision , Venture Capital

Document type: Article (Portuguese) Show Abstract

This study aimed to verify the criteria used by the funds Venture Capital / Private Equity in investment decisions. For such, held a multicase study at three managers of investment funds. Data collection was conducted through questionnaires and interviews (structured and semi-structured) from September 2010 to December 2010. It was observed that the managers of the cases studied using the following criteria as having the greatest impact on the evaluation process: the management team and their skills, product-market fund and criteria, these criteria mentioned by Muzyka et al. (1996). About this result, one must note two aspects: (i) the preoccupation with the management capacity is considered by managers as the most relevant criterion for maximizing the chances of projects being implemented, and (ii) the criteria of the fund, unlike that found in Pottery search et al. (1996), there are subsidiary, which probably stems from the expertise and / or regionalization of the investment portfolio, as well as aspects of Brazilian regulations that establish limits for target companies.

Best Practices in Customs Administrations: A Preliminary Exploratory Study

ID: 38778

Authors: Cristiano Morini.

Source: Revista de Administração da UFSM, v. 8, n. 2, p. 341-357, April-June, 2015. 17 page(s).

Keyword: best practices , Competitiveness , customs , trade facilitation

Document type: Article (English) Show Abstract

This work focuses on the competitiveness seen by the customs procedures involved. Customs can be considered as a bottleneck in international logistics in some countries. Through an exploratory and bibliographical research, we could understand the main characteristics of the customs procedures in Brazil compared with the characteristics of countries considered as world reference. The analysis was based on information drawn from websites of the customs administrations of the countries that initiated the implementation of internationally accepted “good practices’, according to criteria of the World Bank and other international organizations. It is crucial to note the best practices and benchmarking in the customs environment. Among the best practices observed, we highlight the electronic transmission of data, the analysis of risk based on prior information, cooperation at various levels, the use of information technology in transmission and registration procedures, compliance with the Revised Kyoto Convention, among others. Brazil has some actions targeted at best practices, but we need greater agility and coordination in the implementation of most of them.