Editorial: V. 12, N. 3 Edição Especial, 2019

ID: 55676

Authors: Sady Mazzioni, Simone Ghisi Feuerschütte.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 1-2, September, 2019. 2 page(s).

Document type: Editorial (Portuguese)

Accounting Conservatism Effect on Speed of Adjustment of the Cash

ID: 55677

Authors: Cristiane Canton, Mateus Müller, Tarcísio Pedro da Silva, Moacir Manoel Rodrigues Junior.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 3-17, September, 2019. 15 page(s).

Keyword: Accounting conservatism , Brazilian Stock Exchange , Cash level , Speed of adjustment

Document type: Article (Portuguese) Show Abstract

Increases in corporate cash levels over the past decade have attracted considerable attention from the media, investors, and academic researchers, as discussions have been seen through various lenses in the literature. However, it was noticed that companies return to their cash level due to circumstantial factors. Thus, a speed to adjust to the “ideal” cash level (speed of adjustment), assumes that this factor may depend on the accounting conservatism of these companies. Therefore, this paper aims to verify the effect of accounting conservatism on the cash adjustment speed. The survey sample considers all companies listed on B3 (Brazilian stock exchange) as non-financial and that contained all the information necessary for the analysis in the period from 2014 to 2018. The data necessary for the calculation of the econometric velocity model Cash-flow adjustment and accounting conservatism calculations were collected from the Thomson Reuters® database. Thus, the main results indicate that accounting conservatism is beneficial to the speed of adjustment, making companies return more quickly to ideal cash, motivated mainly by the relationship of managers in cash policy decisions. From the findings, the study contributes to the development not only academic, but impacting the market, by addressing issues related to the survival of the company, assisting stakeholders in identifying the situation and assessing the cash liquidity of the companies analyzed.

Corporate Use of Social Media and Corporate Social Responsibility

ID: 55678

Authors: Mikaéli da Silva Giordani, Caroline Keidann Soschinski, Roberto Carlos Klann.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 18-34, September, 2019. 17 page(s).

Keyword: Corporate Social Responsibility , Facebook , Social Media , Twitter , Voluntary Disclosure

Document type: Article (Portuguese) Show Abstract

This study aimed to investigate the relationship between corporate use of social media and corporate social responsibility (CSR) practices, once Facebook and Twitter are characterized as less costly means of disclosing information, especially non-mandatory ones, like CSR. For this, a descriptive, documentary and quantitative research were carried out through the operation of multiple linear regression, Tobit model, for robust standard errors. The analysis consisted of 360 observations from 2013 to 2017. The main findings showed a positive relationship between corporate use of social media and CSR practices, which was confirmed by the sensitivity test. In addition, the variables of size control, sales growth, return on assets and leverage were also significant, being useful to explain CSR. The results of this study suggest that social media, and more specifically Facebook and Twitter, may be considered as facilitating means for companies to disclose voluntary information, as these channels enable rapid, comprehensive and cost-effective disclosure. Therefore, the research contributes by expanding the literature on the themes through empirical tests that considered aggregate measures of both corporate social media use and CSR.

Situational Leadership and the Organizational Life Cycle: Case Study in a Patronal Union

ID: 55679

Authors: Matias Trevisol, Fernando Fantoni Bencke, Darlan José Roman.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 35-53, September, 2019. 19 page(s).

Keyword: Employers' association , Organizational life cycle , Situational leadership , Third sector

Document type: Article (English) Show Abstract

Studies involving the topics of organizational life cycle and situational leadership institutions in the third sector, as a union, was little explored in the literature. Moreover, recent changes in the Brazilian legislation brought new challenges to these organizations. This study seeks to fill these gaps, to analyze the role of leadership and organizational life cycle in a company union, linking theories against the employers' association. The metaphor of the organization life cycle allows the analysis of organizations at different stages and, consequently, the role of leadership in the development of courses. The research was qualitative, used methods of case study and oral history, and descriptive and exploratory. Data collection used documental analysis, non-participant observation and in-depth interviews with seven leaders who experienced the historical trajectory of the institution. Among the main contributions of this study, it stands out as a theoretical contribution, the association of situational leadership theories and the organizational life cycle in a union representation institution, still little explored in the literature. Among the practical contributions highlight the situational leadership as alternative for sustainability for organizational cyclic life of a union, which now depend on its resources and internal management capabilities for their survival.

Board of Director's Characteristics and The Performance of Publicly Traded Brazilian Firms

ID: 55694

Authors: Kellen Lazzaretti, Andrezza Aparecida Saraiva Piekas, Dulcimar José Julkovski.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 54-71, September, 2019. 18 page(s).

Keyword: Board of director , Diversity , Firm's performance

Document type: Article (Portuguese) Show Abstract

This study aimed to investigate to what extent the characteristics of the board of directors influence the performance of publicly traded Brazilian firms. The literature is inconclusive and indicates that there is no single and definite relationship. We argue that characteristics such as size, gender diversity, board independence, and boardroom training can influence performance. We tested our hypotheses in a sample of 364 publicly traded Brazilian firms listed in B3, from 2015 to 2017. The results suggest that there are few features that actually influence the performance of the companies analyzed, such as the size of the board and the female presence positively influences the performance. However, the other characteristics observed were not significant to the point of directly influence performance. Our findings contribute to the literature on board diversity by pointing to evidence that diversity does not necessarily imply better or worse performance; other conjunctural characteristics may be more relevant to indicate influence on performance. This finding creates possibilities for future investigations.

International Human Resource Management for Expatriation in Early and Late Mover Multinationals

ID: 55695

Authors: Alessandra Costenaro Maciel, Giana de Vargas Mores, Eduardo de Camargo Oliva, Edson Keyso de Miranda Kubo.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 72-85, September, 2019. 14 page(s).

Keyword: Early mover multinationals , Expatriation practices , International human resource management , Late mover multinationals

Document type: Article (English) Show Abstract

The rise of multinational corporations in emerging economies led to an interest in understanding human resource management in multinationals with subsidiaries. Our research aims to analyze the international human resource management practices used for the expatriation of professionals in early and late mover multinationals located in Brazil. This research has a qualitative approach with multiple case studies, and it is both exploratory and descriptive. We perform interviews, document analyses, and observation. The results show similarities between both analyzed groups, except in the recruitment and selection, career development, and work relations practices. We conclude that both in the early and late mover multinationals there are no repatriation programs focused on career development, and specific process to assess the expatriates’ performance.

Knowledge Level of Accounting Students about IAS 19 - Employee Benefits

ID: 55696

Authors: Ígor Figueirêdo Leite, Matheus Marcos Morais de Queiroz, Dyliane Mourí Silva de Souza.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 86-104, September, 2019. 19 page(s).

Keyword: CPC 33 (R1) , Employee Benefits , Knowledge level

Document type: Article (Portuguese) Show Abstract

Within the scenario of convergence, one of the new requirements arising from this process arises from the technical pronouncement CPC 33 - Employee Benefits in connection with IAS 19 - Employee Benefits. CPC 33 (R1) seeks to improve the quality of accounting information through more appropriate levels of disclosure to users of financial statements regarding employee benefits. In this sense, the objective of this study was to measure students' knowledge of CPC 33. (R1). The methodological procedures characterize the research as a survey with descriptive and quantitative characteristics. The applied questionnaire captured characteristics of the sample and also addressed items listed in CPC 33 (R1), the sample included public and private university students from the states of Rio Grande do Norte and Paraíba, being the final sample of 85 students. Statistical analysis was performed using Kruskal-Wallis tests and Spearman correlation. The survey results indicated that students' level of knowledge was considered average, since the average of respondents was above 50%, however, it was observed that most students did not have CPC 33 addressed in any discipline and also did not devote more time to further study and study CPC 33 (R1). In addition, it is emphasized that there is a relationship between the level of knowledge and the importance given to the CPC by the student and there is no difference in the level of knowledge between the states analyzed, but there are between the types of university.

Scientific Production About Innovation: What Has Been Approached in the Stricto Sensu Courses of Brazil Accounting Science Area?

ID: 55697

Authors: Alexandre Coradini Ribeiro, Edicreia Andrade dos Santos.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 105-122, September, 2019. 18 page(s).

Keyword: Accounting Sciences , Applied Social Sciences , Innovation , Scientific production

Document type: Article (Portuguese) Show Abstract

The objective of this study is to analyze how are the discussions about innovation evidenced in the works of conclusion of the stricto sensu courses (masters and doctorate) in accounting in Brazil through a systematic review based on the methodology Preferred Reporting Items for Systematic Reviewsand Meta-Analyzes (PRISMA) ) (Moher et al., 2009). After consulting the CAPES Thesis and Dissertation Bank on thematic innovation, 68 studies were identified, including the appropriate exclusions, resulting in a total of 27 studies examined. The analysis was performed through content analysis, divided into two stages, the first of quantitative survey and the second of qualitative survey. The findings indicated that the period with the highest number of publications was 2018, with 11 papers. Also noteworthy is the Regional University of Blumenau (FURB) with 8 papers, 6 of which are theses, besides having at least one research from 2012 to 2018, except 2014. From the scarcity of studies in the area of innovation, several gaps were identified for future research related to the theme. Thus, as this research covered only the area of Accounting Sciences, it is suggested that future studies may analyze works from other areas, for example, Administration.

Functions of Municipal Controllers: A Study in the City Halls of Brazilian Capitals

ID: 55698

Authors: Tácio Marques da Cunha, Aldo Leonardo Cunha Callado.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 123-140, September, 2019. 18 page(s).

Keyword: Brazilian City halls , Controllership functions , Municipal controller

Document type: Article (Portuguese) Show Abstract

The study aimed to identify how the controllers of the prefectures of the capitals of Brazil are characterized, especially with regard to the functions performed by these organs. The methodology was characterized as exploratory and descriptive, with quantitative approach. As for the technical procedures used, it was configured as a survey through the application of a specific questionnaire applied to those responsible for the Central Internal Control Unit (UCCI) of the Brazilian capital city halls. The findings, regarding the characteristics of the units, led to the conclusion that they are called the Comptroller General of the Municipality, formalized as secretariats, which work 8 hours a day and have a budget of over R$ 1,000,000.00, which in large part They are made up of over 25 non-career professionals. Regarding the identification of the functions performed by the Municipal Public Controllers, it was noticed that the internal control function was the only one performed by all units participating in the study, while the strategic managerial function was performed by 73.3%, followed by the protection and asset control (60%), and risk control (53.3%). The accounting and tax functions appear with equal representation, being performed by 6 of the 15 units. The data also showed that 80%, representing 12 participating units, perform from 03 to 05 controllership functions.

Accounting Institutional Isomorphism: A Research in an Accounting Office

ID: 55699

Authors: Alonso Von Muhlen, Delci Grapegia Dal Vesco, Chaline Evangelho Meyr, Amanda Zanella Grapegia.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 141-157, September, 2019. 17 page(s).

Keyword: Institutional isomorphism , Management account , Micro and small business

Document type: Article (Portuguese) Show Abstract

This study investigates the institutional isomorphism linked to the accounting profession. It aims to understand the social pressures suffered by outsourced accountants, whether by clients, government or professional class, which lead to isomorphic frameworks, which result in the non-provision of services related to managerial information. The study is justified by understanding social blocks generated by isomorphisms, which help in changing social paradigms, reducing the gap between the isomorphic picture and academic production, so that the accountant plays his managerial role, which contributes to align the tools and scientific research knowledge with professional practice. The necessary theoretical aspect covers the new institutional theory and its foundations. This paper is classified as an interpretative and qualitative case study, using content analysis for data treatment. It was concluded that the government exerts social pressure for excess ancillary obligations and clients do not seek the accountant, nor are they willing to pay for management services. This leads the outsourced accounting class to judge that micro and small business owners do not use and are not interested in management tools. Such pressures give rise to three isomorphisms: coercive legally based, coercive based in cultural cognitive and mimetic.

The Influence of the Characteristics of the Board of Directors, Audit Committee and Fiscal Council on Audit Delay

ID: 55700

Authors: Mariane Alves Borba, Mayara Diana dos Santos, Luciane Dagostini, Eliandro Schvirck.

Source: Revista Gestão Organizacional, v. 12, n. 3, p. 158-175, September, 2019. 18 page(s).

Keyword: Audit Delay , Corporate Governance , IBGC

Document type: Article (Portuguese) Show Abstract

Corporate governance is a set of measures that aims to increase the likelihood that the investor will guarantee his return, an incentive and control mechanism is needed to minimize the presence of losses caused by conflicts of interest between managers and investors. Examples of corporate governance mechanisms include the Board of Directors, the Audit Committee and the Fiscal Council, which is an independent supervisory body of the Board of Directors and the Board of Directors. The role of corporate governance mechanisms is important in disclosing company information in a timely manner, as financial information plays a relevant role in relation to the market and investors, and the delay compromises reliability in the organization. Therefore, this research aimed to verify the relationship between audit delay and the char0acteristics of the Board of Directors, Audit Committee and Fiscal Council of companies listed in B3. It consists of a descriptive study, of documentary character and quantitative approach. Performed in the listed companies that have an Audit Committee, in the Novo Mercado segments, Levels 2 and 1, from 2014 to 2016. The results showed a negative relationship between the audit delay and the number of members of the Audit Committee, the existence of a Fiscal Council, the profitability of the asset and the size of the company.