Apresentação

ID: 4216

Authors: Walter Bataglia.

Source: Revista de Administração Mackenzie, v. 11, n. 4, p. 1-3, July-August, 2010. 3 page(s).

Document type: Editorial (Portuguese)

Re-Building and validation of the Organizational Socialization Inventory

ID: 4219

Authors: Livia de Oliveira Borges, Fábio Henrique Vieira de Cristo e Silva, Simone Lopes de Melo, Alessandra Silva de Oliveira.

Source: Revista de Administração Mackenzie, v. 11, n. 4, p. 4-37, July-August, 2010. 34 page(s).

Keyword: Factor analysis , Measurement , Organizational socialization , Psychological evaluation , Validation of questionnaire

Document type: Article (Portuguese) Show Abstract

The research was planned to re-building and evaluating the validity of a questionnaire about organizational socialization to public functionaries. The point of starting was a questionnaire, whose validity was already tested ago, confronting it with the new literature. This literature indicated an emphasis in behaviors of pro-activity and in the access to information. To re-build the items of Organizational Socialization Inventory, the language of public functionaries was explored in interviews of antecedent research. The items were re-built to measure eight hypothetic factors of organizational socialization: competence, proactivity, qualification, organizational objectives and values, organizational history, politics, language domain, and integration with people. The new instrument has 54 items and it was applied to 903 public functionaries in two institutions. The answers to questionnaire were submit to a factor analysis (principal axis-factoring with direct oblimin rotation) and seven factors were found: Access to Information (a = 0,78; r2 = 0,24); Competence and Pro-activity (a = 0,81; r2 = 0,06); integration with people (a = 0,81; r2 = 0,06); un-integration to organization (a = 0,70; r2 = 0,04); Professional Qualification (a = 0,71; r2 = 0,03); Organizational Objectives and Values (a = 0,81; r2 = 0,03), and Language and Tradition (a = 0,83; r2 = 0,03). The factorial structure corroborates partially the set of hypothetic factors and suggests that the questionnaire present satisfactory validity and consistence, and that it is better than the prior available questionnaire.

“Facing Crime”: Organizational culture and socialization of new experts at the Department of Criminalistics of the General Institute of Forensics of Rio Grande do Sul

ID: 4220

Authors: Neusa Rolita Cavedon.

Source: Revista de Administração Mackenzie, v. 11, n. 4, p. 38-65, July-August, 2010. 28 page(s).

Keyword: Concourse , Ethnography , Forensics , Organizational culture , Socialization

Document type: Article (Portuguese) Show Abstract

The goal of the research was to investigate how certain aspects of the organizational culture of the Department of Criminalistics are passed on to neophytes through the training course for experts, as well as who these new servants are and what the training and future activities to be developed mean to them. The data was ethnographically obtained, using techniques such as the participative observation carried out through the researcher’s participation in the Place of Crime Against Life module – which took place from May to June 2009. Consultation to documentary materials and a questionnaire of open questions submitted to 29 students were also employed. The data analysis followed ethnography rules that dictate the dialogue between the emic and ethical aspects and the referred theorists. The results indicate an emphasis on certain aspects present in the experts’ performance, such as: responsibility, dedication, and the impossibility to make mistakes. These aspects represent a positive contribution as they reinforce the importance of the role to be played but, on the other hand, they produce anxiety and fear in the beginners due to their inexperience. This leads to a tension that may affect professional performance. However, the stigma that is inherent to the experts’ performance was not addressed and will only be known by the beginners in the course of their daily activities.

Mensurement and register of the costs of quality: an investigation of the practices and the enterprise perception

ID: 4217

Authors: Marcos Antonio de Souza, Elisandra Collaziol, Cláudio Damacena.

Source: Revista de Administração Mackenzie, v. 11, n. 4, p. 66-97, July-August, 2010. 32 page(s).

Keyword: Certification , Cost , Factorial analysis , Management perception , Quality

Document type: Article (Portuguese) Show Abstract

This paper aims to investigate the effective use of accounting practices for qualitycost (QC) measurement and register, including the evaluation of the perception of the managers on the importance of this procedure. The population is formed by companies registered in cadastre of the Programa Gaucho de Qualidade e Produtividade of the Porto Alegre region. For data collection it was used questionnaire. 92 companies were researched. For data analysis, it was used descriptive statistics and the factorial analysis. The results show low adoption of the accounting practices by the companies, which prefer the use of physical and non-financial indicators or non-accounting control. They consider that these indicators are enough to evaluate the financial impact of the quality. The subjacent psychographic factors formed by managers about the measurement and the register of the QCs also were not satisfactory. Based on the vast existing literature on the subject, it is possible to state that there is also much to be improved in the accounting procedures to measure and book the QC. In general the results are confirmed by similar international researches about the subject.

The contribution of organizational life cycle theories for management accounting research

ID: 4218

Authors: Karine Lima de Carvalho, Abraão Freires Saraiva Junior, Fábio Frezatti, Reinaldo Pacheco da Costa.

Source: Revista de Administração Mackenzie, v. 11, n. 4, p. 98-130, July-August, 2010. 33 page(s).

Keyword: Bibliometric analysis , Management control system , Managerial accounting research , Organizational life cycle theories , Structural configuration

Document type: Article (Portuguese) Show Abstract

This work aims to characterize, in a theoretical perspective, the contributions of organizational life cycle theories in managerial accounting research. Besides it surveys the main authors, institutions and countries linked to the organizational life cycle research. It is developed a bibliometric analysis from the ProQuest®’database. From a total of 22 papers about life cycle, six utilize the organizational life cycle as theoretical basis and present contributions to the research in managerial accounting. It is concluded that the management accounting system undergoes changes as internal and external company configuration factors modify along the different organizational life stages. It was evidenced a concentration of works about life cycle theories in universities in Canada. Mainly due to the high number of citations of the work developed by Danny Miller (École des Hautes Etudes Commerciales) and Peter Friesen (Faculty of Management, MacGill University).

Entrepreneurship and franchising: a surviving guarantee combination?

ID: 4221

Authors: Hilka Vier Machado, Pedro Guena Espinha.

Source: Revista de Administração Mackenzie, v. 11, n. 4, p. 131-153, July-August, 2010. 23 page(s).

Keyword: Entrepreneurship , Failure , Franchising , Managerial experience , Small business

Document type: Article (Portuguese) Show Abstract

The micro and small enterprises are important in the Brazilian economic context; however, this kind of business have experienced high mortality rates, caused by external and internal factors including entrepreneur’s characteristics. On this context franchising is an alternative that intends to provide higher rates of success through the offer of a pre-tested and formatted business. However, this kind of enterprise is also subjected to failure. The present study intended to explore the reasons of failure in franchisees units. This research was carried through an ex-post facto and cross-sectional study. It was used the non-probabilistic sapling technique of the type snow ball. The collection of the data was done by a structured questionnaire. It was obtained data of 39 ex-franchised that finished their franchises from 2000 to 2004. The data were analyzed by the nonparametric tests of Spearman and Kendall Tau. In conclusion it was verified that there is not a single feature determinant for failure, but a complex collection of associated features that contribute to franchising failure. Among these factors, financial aspects and peculiar franchising aspects are the most significant ones. Notwithstanding, the lack of managerial or sector experience are also critical factors to franchising failure, as they are in independent business.

Structural reform and environmental proactivity: the case of Brazilian companies

ID: 4223

Authors: Mônica Cavalcanti Sá de Abreu, Claire Y. Barlow, José Carlos Lázaro da Silva Filho, Francisco Assis Soares.

Source: Revista de Administração Mackenzie, v. 11, n. 4, p. 154-177, July-August, 2010. 24 page(s).

Keyword: Comparasion of institutional environments across emerging markets , Corporate social responsibility , Environmental management , Stakeholder engagement , Sustainable development in emerging market economies

Document type: Article (English) Show Abstract

Since the mid 1990’s, Brazilian companies have faced a huge structural reform associated with trade liberalisation, deregulation and decrease of state intervention. In this context, they have been pressured to behave in a more socially and environmentally responsible manner. The objective of this paper is to identify whether environmental strategies were influenced by degree of internationalization, size and stakeholders’ pressures. It was used the strategy of case study with the technique of systematic interviews for primary data collection. The research was conducted in petrochemical, steel, textile and shoe industries, established in different Brazilian states, chosen by theoretical sampling. The empirical results demonstrate that modern preventive natural environmental approaches seem clear in large companies that have international investors and operate in global markets. It is markable in the steel and petrochemical companies. The study finds that the structural reform has caused a positive environmental effect on Brazilian companies because global ties increase self-regulation pressures and enforces the engagement of a new range of stakeholders.

Development of an indicator of propensity to energy commercial losses using geospatial statistical techniques and socio-economic data: the case of AES Eletropaulo

ID: 4222

Authors: Eduardo de Rezende Francisco, Eduardo Bortotti Fagundes, Mateus Canniatti Ponchio, Felipe Zambaldi.

Source: Revista de Administração Mackenzie, v. 11, n. 4, p. 178-197, July-August, 2010. 20 page(s).

Keyword: Energy distribution , Geographically weighted regression , Loss management , Operations indicators , Social vulnerability

Document type: Article (English) Show Abstract

Given the growing importance of integrating marketing and operations indicators to enhance business performance, and the availability of sophisticated geospatial statistical techniques, this paper draws on these concepts to develop an indicator of propensity to energy commercial losses. Loss management is a strategic topic among energy distribution companies, in particular for AES Eletropaulo. In such context, this work’s objectives are: (i) to appropriate spatial auto-regressive models and geographically weighted regression (GWR) in measuring the cultural influence of neighborhood in customer behavior in the energy fraud act; (ii) to replace slum coverage areas by a regional social vulnerability index; and (iii) to associate energy loss with customer satisfaction indicators, in a spatial-temporal approach. Spatial regression techniques are revised, followed by a discussion on social vulnerability and customer satisfaction indicators. Operational data obtained from AES Eletropaulo’s geographical information systems were combined with secondary data in order to generate predictive regression models, having energy loss as the response variable. Results show that the incorporation of market and social oriented data about customers substantially contribute to explicate energy loss – the coefficient of determination in the regression models rose from 17.76% to 63.29% when the simpler model was compared to the more complex one. Suggestions are made for future work and opportunities for the replication of the methodology in comparable contexts are discussed.