Fusões e aquisições: aprendendo com a experiência brasileira

ID: 10980

Authors: Betania Tanure, Vera L. Cançado.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 10-22, April-June, 2005. 13 page(s).

Keyword: Brazilian culture , cultural integration , International management , mergers and acquisitions , transnational acquisitions

Document type: Article (Portuguese) Show Abstract

This paper contributes to the discussion of merger and acquisition as processes. It explores the relationship between the motivation for the purchase and different integration strategies. It presents a panorama of these operations in Brazil; and it analyzes in what way local culture can impact upon these processes. Data from research done at 106 companies in Brazil and from seven case studies are presented. The results indicate that one of the challenges to these operations in Brazil is the adequate development of the stages of the process. Local characteristics of informality and more personalized relationships should be respected. The paper confirms the importance of choosing an integration strategy that is based on the motivation for the acquisition and the situation of the acquired company. The results also suggest a hybrid model of management. This model is influenced by Brazilian culture and combines the rationalized processes of the acquiring companies with the informality and personalized relationship of the acquired companies.

Beyond budgeting: inovação ou resgate de antigos conceitos do orçamento empresarial?

ID: 10981

Authors: Fábio Frezatti.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 23-33, April-June, 2005. 11 page(s).

Keyword: beyond budgeting and budget process , company budget , Planning , traditional budget

Document type: Article (Portuguese) Show Abstract

This research analyzes the approach known as "beyond budgeting" and questions the "traditional" company budget approach, as well as evaluates whether it can be taken as an innovation. The development of this study was guided by a bibliographical research, which constituted the basis for a critical analysis. This analysis deals with the questions brought up by critics and confronts classical authors on the subject, in an attempt to identify possible innovations and new problems that may derive from the new approach. In general terms, it can be suggested that this new cycle tries to recover the classical qualitative aspects of budgeting, which, if fulfilled, would not require a new label to be managerially effective. Besides leaving unsolved a number of problems that may be entailed by the non-existence of a budget, the approach ends up creating other problems.

Pesquisa científica em contabilidade entre 1990 e 2003

ID: 10982

Authors: Ricardo Lopes Cardoso, Octavio Ribeiro de Mendonça Neto, Edson Luiz Riccio, Marici Cristine Gramacho Sakata.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 34-45, April-June, 2005. 12 page(s).

Keyword: Accounting , bibliometrics , Brazilian journals , scientific publications , scientometrics

Document type: Article (Portuguese) Show Abstract

The article analyzes distribution, methodology, evolution, and topics in accounting scientific publications, as well as authors' contributions. The period covered was 1990 through 2003, in Brazilian journals with a Capes ranking of A. The methodology was descriptive research; using a structured questionnaire. Out of the 2,037 articles published in the period under study, 60 were found to be on accounting. Descriptive analysis showed that institutions with highest number of publications were ranked as follows: USP, FGV-SP, FGV-RJ and UFRGS. São Paulo state stands at the top for number of published articles. Bibliometric analysis using Lotka Law showed authors' productivity in that period. Results also showed that the number of authors with one publication only is higher than data available in the literature.

Paradigma funcionalista: desenvolvimento de teorias e institucionalismo nos anos 1980 e 1990

ID: 10983

Authors: Miguel P. Caldas, Roberto Costa Fachin.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 46-51, April-June, 2005. 6 page(s).

Document type: Article (Portuguese) Show Abstract

The authors present and relate the two articles that are published as the second part of the series dealing with the new functionalist theories developed in the last 25 years, pointing their influence upon organizational studies in Brazil.

Debates e perspectivas centrais na teoria das organizações

ID: 10984

Authors: W. Graham Astley, Andrew H. Van de Ven.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 52-73, April-June, 2005. 22 page(s).

Keyword: collective action , environment , micro and macro levels of analysis , organizational theory , Voluntarism

Document type: Article (Portuguese) Show Abstract

The diverse schools of organizational thought are classified according to micro and macro levels of organizational analysis and deterministic versus voluntaristic assumptions of human nature to yield four basic perspectives: system-structural, strategic choice, natural selection, and collective-action views of organizations. These four views represent qualitatively different concepts of organizational structure, behavior, change, and managerial roles. Six theoretical debates are then identified by systematically juxtaposing the four views against each other, and a partial reconciliation is achieved by bringing opposing viewpoints into dialectical relief. The six debates, which tend to be addressed singly and in isolation from each other in the literature, are then integrated at metatheoretical level. The framework presented thus attempts to overcome the problems associated with excessive theoretical compartmentalization by focusing on the interplay between divergent theoretical perspectives, but it also attempts to preserve the authenticity of distinctive viewpoints, thereby retaining the advantages associated with theoretical pluralism.

A gaiola de ferro revisitada: isomorfismo institucional e racionalidade coletiva nos campos organizacionais

ID: 10985

Authors: Paul J. Dimaggio, Walter W. Powell.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 74-89, April-June, 2005. 16 page(s).

Keyword: Institutional theory , isomorphism , organizational change , organizational fields , rationality

Document type: Article (Portuguese) Show Abstract

What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organization emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes - coercive, mimetic, and normative - leading to this outcome. We then specify hypotheses about the impact of resource centralization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

Desenvolvimento como missão

ID: 10986

Authors: Luiz Carlos Bresser-Pereira.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 90-96, April-June, 2005. 7 page(s).

Document type: Article (Portuguese) Show Abstract

The author looks at Celso Furtado's works offering an interesting blend of critical analysis and personal encounters with the late Brazilian economist.

Estado, racionalidade e planejamento

ID: 10987

Authors: Rosa Maria Vieira.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 97-104, April-June, 2005. 8 page(s).

Document type: Article (Portuguese) Show Abstract

The author presents and discusses the fundamentals of Celso Furtado's ideas on planning and development.

Resenha: - Os sentidos do consumo - (O Mundo dos Bens: Para uma Antropologia do Consumo – Mary Douglas e Baron Isherwood – 2004)

ID: 10988

Authors: Isleide Arruda Fontenelle.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 106-107, April-June, 2005. 2 page(s).

Document type: Book Review (Portuguese)

Resenha: - Corpo e sentidos na sociedade contemporânea - (O Vestígio e a Aura: Corpo e Consumismo na Moral do Espetáculo - Jurandir Freire Costa – 2004)

ID: 10989

Authors: Maria José Tonelli.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 108-109, April-June, 2005. 2 page(s).

Document type: Book Review (English)

Sociologia da publicidade

ID: 10990

Authors: José Carlos Durand.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 110-110, April-June, 2005. 1 page(s).

Document type: Bibliographical Note (Portuguese)

Modernidade e pós-modernidade

ID: 10991

Authors: Mário Aquino Alves.

Source: Revista de Administração de Empresas, v. 45, n. 2, p. 111-111, April-June, 2005. 1 page(s).

Document type: Bibliographical Note (Portuguese)