Performance Financeira Corporativa e Performance Social Corporativa: desenvolvimento metodológico e contribuição teórica dos estudos empíricos Outros Idiomas

ID:
9058
Resumo:
Um dos papéis da contabilidade é prover informações sobre o desempenho empresarial, quer seja por indicadores contábil-financeiros ou não. Dentro deste escopo do interesse da contabilidade, observa-se que a publicação de estudos teórico-empíricos sobre as relações entre Performance Corporativa Financeira (CFP) e a Performance Social Corporativa (CSP) vem crescendo nos últimos anos, sintoma do desenvolvimento deste campo de pesquisa. Entretanto, a  contribuição à teoria pelos trabalhos empíricos se faz de forma pontual, uma vez que normalmente cada estudo foca um aspecto particular da teoria.   Periodicamente, portanto, é necessária uma análise que avalie como, de forma agregada, os estudos empíricos contribuíram para a evolução da teoria, e elaborar essa análise constituiu o objetivo do presente estudo. O referencial teórico abrangeu: teoria dos stakeholders, relação entre CSP e CFP, good  management theory e slack resource theory. Esta pesquisa abrangeu um período de 15 anos (1996 a 2010) e a coleta de dados empregou a ferramenta de busca das bases de dados: Ebsco, Proquest e ISI. O processo de amostragem obteve um conjunto de 58 artigos exclusivamente teórico-empíricos  quantitativos que testam a relação CSP-CFP. Os principais resultados no campo teórico demonstram um reforço da proposição de relação positiva entre CSP e CFP e da good management theory, uma deficiência na explicação na defasagem de tempo (lag) na relação de causalidade entre CSP e CFP, e deficiências na descrição do constructo de CSP. Isto sugere estudos futuros para investigar a defasagem de tempo na relação de causalidade entre CSP e CFP e as possíveis razões que levaram diversos estudos empíricos a não atestarem uma associação positiva entre CSP e CFP.
Citação ABNT:
BOAVENTURA, J. M. G.; SILVA, R. S.; MELLO, R. B. Performance Financeira Corporativa e Performance Social Corporativa: desenvolvimento metodológico e contribuição teórica dos estudos empíricos. Revista Contabilidade & Finanças, v. 23, n. 60, p. 232-245, 2012.
Citação APA:
Boaventura, J. M. G., Silva, R. S., & Mello, R. B. (2012). Performance Financeira Corporativa e Performance Social Corporativa: desenvolvimento metodológico e contribuição teórica dos estudos empíricos. Revista Contabilidade & Finanças, 23(60), 232-245.
Link Permanente:
https://www.spell.org.br/documentos/ver/9058/performance-financeira-corporativa-e-performance-social-corporativa--desenvolvimento-metodologico-e-contribuicao-teorica-dos-estudos-empiricos/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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