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Stakeholder management: evidence on the performance of publicly traded companies 利益相关者管理:上市公司绩效的证据
Pub Date : 2023-06-30 DOI: 10.5902/1983465971638
R. Cintra, I. Ribeiro, Helder de Lima Fava, Benny Kramer Costa
Purpose: This study consists of empirical evidence from stakeholder management in the performance indicators of publicly traded companies.Design/methodology/approach: The methodological framework was quantitative, and the Mann-Whitney U test was used in order to make comparisons between groups (with/without stakeholder management).Findings: As a result, there is the empirical evidence of stakeholder management in the discussion of value creation and organizational performance.Research implications: This study advances in the empirical discussion of the relationship between stakeholders and the company in the orientation of value creation, since it provides statistical evidence that the stakeholder management has influence on the performance of companies.Research limitations: As a limitation, the study has the composition of the sectors, which can be expanded in future research, for all sectors of the BM&F Bovespa, including the 362 companies. A sample with several sectors can improve the inferences.Practical implications: The study improves the understanding that it is not the fact that it belongs to the index, as it is the case of ISE-GRI, that the company's results point to a superior performance of those that do not belong, but the effective management of stakeholders for a positive result in the short and long term, as it was evidenced in this study.Originality/value: It also demonstrates the empirical evidence of issues, until then dealt with in the theoretical field, but with no direct relationship with a set of companies, as well as supporting the idea that the creation of connections between companies and stakeholders open invisible opportunities for value creation.
目的:本研究由上市公司绩效指标中利益相关者管理的经验证据组成。设计/方法学/方法:方法学框架是定量的,使用Mann-Whitney U检验进行组间比较(有/没有利益相关者管理)。研究发现:在价值创造与组织绩效的讨论中,存在利益相关者管理的实证证据。研究启示:本研究在价值创造导向下推进了利益相关者与公司关系的实证探讨,提供了利益相关者管理对公司绩效影响的统计证据。研究的局限性:作为研究的局限性,本研究具有行业构成,可以在未来的研究中扩大,包括BM&F Bovespa的所有行业,包括362家公司。具有多个扇区的样本可以改进推断。实践意义:本研究提高了我们的认识,即不是像ISE-GRI一样,公司的结果表明不属于指数的公司表现优越,而是像本研究所证明的那样,利益相关者的有效管理可以在短期和长期内取得积极的结果。原创性/价值:它还展示了问题的经验证据,直到理论领域处理,但与一系列公司没有直接关系,以及支持公司和利益相关者之间建立联系的想法,为价值创造打开了无形的机会。
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引用次数: 0
Organizational resilience and adaptive capacity: a case study in a family business in Rio Grande do Sul 组织弹性和适应能力:以南里奥格兰德州一家家族企业为例
Pub Date : 2023-06-30 DOI: 10.5902/1983465969787
Felipe Kopp Leite, A. M. D. Cruz, Lívia Castro D’Avila, Silvana Anita Walter, Francielle Molon da Silva
Purpose: The study aimed to understand the dynamics of the relationship between organizational resilience and the adaptive capacity of a family company from Rio Grande do Sul, aiming to sustain its performance in the midst of the pandemic caused by the coronavirus.Design / methodology / approach: The research was operationalized by means of a case study, carried out in a family company in the food industry in the city of Pelotas, Rio Grande do Sul, Brazil. Data was collected by means of semi-structured interviews and document analysis. Afterwards, the material was transcribed and entered into NVivo® software to perform the content analysis.Findings: The results indicate that the resilience dimensions enabled the emergence of the company's adaptive capacity to sustain itself amidst the turbulent environment. Therefore, the findings indicate that the organizational resilience of the company analyzed in this case study provided the company's adaptation to the pandemic context through coping, recovery and resumption of the company in the face of change and uncertainty.Limitations / implications: We highlight the non-participation of the researchers effectively in the field, due to the restrictions imposed by the pandemic. This fact prevented the expansion of data triangulation through non-participant observation of the daily life of the family business.Practical implications: The study enables managers to reflect on how to sustain their companies in crisis environments through anticipatory or reactive actions, characterized based on dimensions of organizational resilience, which enable the company's adaptive capacity.Originality / value: The originality of this study is confirmed by a bibliometric survey that found a lack of studies which use the approaches of organizational resilience, adaptive capacity, and perceived performance together, in the light of the socioemotional wealth theory.
目的:本研究旨在了解南里奥格兰德州一家家族企业的组织弹性与适应能力之间的动态关系,以期在冠状病毒大流行期间保持其业绩。设计/方法/方法:该研究通过案例研究的方式进行,在巴西南里奥格兰德州佩洛塔斯市的一家食品工业家族企业中进行。采用半结构化访谈和文献分析的方法收集数据。随后,将材料转录并输入NVivo®软件进行内容分析。研究发现:弹性维度促进了公司在动荡环境中维持自身的适应能力的出现。因此,研究结果表明,本案例研究中分析的公司的组织弹性提供了公司在面对变化和不确定性时通过应对、恢复和恢复来适应大流行背景的能力。限制/影响:我们强调由于大流行病施加的限制,研究人员未能有效地参与实地工作。这一事实阻止了通过对家族企业日常生活的非参与性观察来扩展数据三角测量。实践意义:该研究使管理者能够反思如何通过基于组织弹性维度的预期或反应性行动来维持公司在危机环境中的生存,从而提高公司的适应能力。原创性/价值:本研究的原创性得到了文献计量学调查的证实,该调查发现,在社会情感财富理论的基础上,缺乏将组织弹性、适应能力和感知绩效结合起来的研究。
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引用次数: 0
Governança corporativa e gerenciamento de resultados em instituições financeiras brasileiras 巴西金融机构的公司治理和收益管理
Pub Date : 2023-06-30 DOI: 10.5902/1983465972196
P. F. D. S. Souza, A. G. Araújo, Raquel Bandeira Neves
Objetivo: Este estudo teve como objetivo verificar como as medidas de governança corporativa se relacionam com o gerenciamento de resultados em instituições financeiras de capital aberto brasileiras.Desenho/metodologia/abordagem: Para a realização da pesquisa, foram analisadas 20 instituições financeiras listadas na B3, com dados anuais de 2010 a 2019 obtidos dos sites da Comissão de Valores Mobiliários (CVM) e do IF.Data do Banco Central do Brasil (Bacen). Para obter os resultados, foram estimados modelos de regressão para cada atributo de governança corporativa em comparação com a medida de gerenciamento de resultados selecionada.Resultados: Os resultados apontam para diversas associações de atributos de governança corporativa com medidas de gerenciamento de resultados. Ou seja, atributos de governança corporativa reduzem/aumentam o gerenciamento de resultados em entidades financeiras.Limitações/implicações da pesquisa: Os achados deste estudo visam auxiliar os gestores das empresas a melhorar suas políticas de governança corporativa para reduzir as escolhas contábeis relacionadas à gestão contábil.Originalidade/valor: O estudo mostra-se original pela utilização de um amplo panorama referente às medidas de governança corporativa. Geralmente, os estudos que analisam os efeitos da governança no gerenciamento de resultados utilizam poucas medidas para esse atributo. O estudo também avança ao analisar especificamente as instituições financeiras, geralmente excluídas dos estudos sobre qualidade da informação por suas particularidades.
目的:本研究旨在验证巴西上市金融机构的公司治理措施与收益管理之间的关系。设计/方法/方法:为了进行研究,我们分析了20家在B3上市的金融机构,2010年至2019年的年度数据来自巴西证券交易委员会(CVM)和IF网站。巴西中央银行(Bacen)日期。为了获得结果,对每个公司治理属性的回归模型进行了估计,并与所选的收益管理度量进行了比较。结果:结果表明公司治理属性与收益管理措施之间存在多种关联。也就是说,公司治理属性减少/增加了金融实体的盈余管理。研究的局限性/含义:本研究的结果旨在帮助公司经理改进公司治理政策,以减少与会计管理相关的会计选择。原创性/价值:本研究通过对公司治理措施的广泛概述,证明了其原创性。一般来说,分析治理在结果管理中的影响的研究很少使用这一属性的度量。本研究还对金融机构进行了具体分析,因为金融机构的特殊性,通常被排除在信息质量研究之外。
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引用次数: 0
Political skill in organizations: paths of an evolving concept 组织中的政治技巧:概念演变的路径
Pub Date : 2023-06-30 DOI: 10.5902/1983465971331
Romulo Matos de Moraes, Rosalee Santos Istoe, V. Miranda
Purpose: To present a scientific mapping of the concept of Political Skill in Organizations and its measurement instrument to show how production has evolved, which themes cover this field, trends, and a global panorama of collaborations.Methodology: Statistical methods to delineate the structure of the scientific field and its dynamics. We used the RStudio (Bibliometrix package) and Vosviewer tools to examine metadata from two samples from the Scopus database (n1=797 and n2=807), covering the last 40 years of production on the subject.Findings: Political Skill in Organizations is a current and well-structured construct; its relationship constantly expands with several other concepts; its driving themes are job performance, power, and organizational politics. Emerging topics are stress, impression management, and leader political skill. We also highlighted the most influential authors and publications. The Political Skill Inventory measurement instrument remains widely used in different contexts. However, there need to be more collaborations in Latin America.Originality: An up-to-date analysis of the paths and scope of a concept in conjunction with its measurement instrument promotes theoretical-empirical integration and provides insights and starting points for researchers interested in organizational politics.
目的:展示组织中政治技能概念的科学映射及其测量工具,以显示生产如何演变,哪些主题涵盖该领域,趋势和全球合作全景。方法论:描述科学领域结构及其动态的统计方法。我们使用RStudio (Bibliometrix软件包)和Vosviewer工具检查了Scopus数据库中两个样本的元数据(n1=797和n2=807),涵盖了该主题近40年的生产。研究发现:组织中的政治技能是一个当前的、结构良好的结构;它与其他几个概念的关系不断扩展;它的驱动主题是工作表现、权力和组织政治。新出现的话题是压力、印象管理和领导政治技巧。我们还突出了最有影响力的作者和出版物。政治技能量表测量工具在不同的背景下仍然被广泛使用。然而,拉丁美洲需要更多的合作。原创性:对一个概念的路径和范围进行最新的分析,并结合其测量工具,促进理论与经验的整合,并为对组织政治学感兴趣的研究人员提供见解和起点。
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引用次数: 0
Value stream mapping: an application lean in the process of accountability in a philanthropic hospital 价值流映射:慈善医院问责过程中的应用精益
Pub Date : 2023-06-30 DOI: 10.5902/1983465970957
Cristine Frare Moraes, Samuel Vinícius Bonato, Vanessa de Campos Junges, Gilnei Luiz de Moura, Priscila Wachs
Objective: This study aimed to map the value flow of medical records of a philanthropic hospital, identifying opportunities for improvements in the process.Design/methodology/approach: A qualitative research of descriptive and exploratory bias was developed, in which the sources of evidence emerged from participant observation and documentary analysis. Therefore, data collection took place for three months in 2021, which took place in the administrative sectors of a large philanthropic hospital, and the process chosen to be mapped and analyzed was the surgical record.Result: The analysis of the process took place from the patient's discharge to the delivery of the accounts to the typing/billing sector, where the routine of the post desks was observed and the current flows were mapped through the Value Stream Mapping tool (VSM), with several wastes being detected. The time spent in the process was approximately 56 days, after the suggested improvements and drawing up the map of the future situation, this time was reduced to 28 days. With the application of the tool, waste was identified and eliminated in the mapped process, generating a possibility of cost reduction.Originality/value: The study stands out as it seeks to link the context of value stream mapping in a hospital space, opening space for new research and contributing to practical results.
目的:本研究旨在绘制慈善医院病历的价值流图,找出改进流程的机会。设计/方法/方法:开发了描述性和探索性偏差的定性研究,其中证据来源来自参与者观察和文献分析。因此,在2021年进行了三个月的数据收集,这是在一家大型慈善医院的行政部门进行的,选择的过程是绘制和分析手术记录。结果:从病人出院到交付账目到打字/计费部门的过程进行了分析,其中观察了邮局柜台的日常工作,并通过价值流映射工具(VSM)绘制了电流流,发现了一些浪费。在此过程中花费的时间约为56天,在提出改进建议和绘制未来情况地图后,这一时间缩短为28天。随着该工具的应用,在绘制的过程中发现并消除了浪费,从而产生了降低成本的可能性。原创性/价值:这项研究脱颖而出,因为它试图将医院空间中的价值流映射的背景联系起来,为新的研究开辟了空间,并有助于取得实际成果。
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引用次数: 0
The influence of customer participation and convenience on customer satisfaction: a multiple mediation 顾客参与与便利性对顾客满意的影响:多重中介效应
Pub Date : 2023-06-30 DOI: 10.5902/1983465971688
Alan Andrew de Souza, C. Damacena, Clécio Falcão Araújo, Bianca Pinto Carvalho, Nathália Gris Seibt
Purpose -The purpose of this paper is to present a model that connects predictors of customer satisfaction considering Service Domain-Logic assumption and convenience and quality of service as sources that were identified as relevant aspects for customer satisfaction related to financial services.Design/methodology/approach – Survey of a sample of six hundred and eight respondents was obtained. Structural equation modeling was used for data analysis to test research hypotheses.Findings - The predictive effects of convenience, economic value, and quality of service have proved to be significant for customer satisfaction. Perceived service quality was identified as a mediator of the relationship between convenience and customer satisfaction.Research limitations - This sample may have caused a few biases in the results, because it was selected by convenience.Practical implications - The findings have implications for organizations since they demonstrate that improving service value is a means of increasing customer satisfaction. To ensure that the customer finds the interaction with the banking service to be appealing and to offer valuable benefits, the banking service should therefore allow for customer participation to increase the perception of economic value and, more importantly, to facilitate the dissemination of informationOriginality/Value - This study brings results that show that customer participation impacts positively on the perception of economic value, but it is not the key for customer satisfaction in financial services. This result proves that the effects of customer participation are more complex than others before mentioned.
目的-本文的目的是提出一个模型,该模型将客户满意度的预测因素联系起来,考虑到服务领域逻辑假设以及服务的便利性和质量作为与金融服务相关的客户满意度相关方面的来源。设计/方法/方法-对668名受访者的样本进行了调查。采用结构方程模型进行数据分析,检验研究假设。研究结果-便利性、经济价值和服务质量的预测作用已被证明对客户满意度具有重要意义。感知服务质量被确定为便利与顾客满意度之间关系的中介。研究局限性-本样本可能会在结果中造成一些偏差,因为它是为了方便而选择的。实际意义-这些发现对组织有意义,因为它们证明了提高服务价值是提高客户满意度的一种手段。为了确保客户发现与银行服务的互动是有吸引力的,并提供有价值的利益,因此,银行服务应该允许客户参与,以增加对经济价值的感知,更重要的是,促进信息的传播原创性/价值-本研究带来的结果表明,客户参与对经济价值的感知产生积极影响。但这并不是金融服务客户满意度的关键。这一结果证明了顾客参与的影响比前面提到的其他因素更为复杂。
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引用次数: 2
How urban green areas influence different dimensions of sustainable behaviour 城市绿地如何影响可持续行为的不同维度
Pub Date : 2023-03-29 DOI: 10.5902/1983465969508
Leonardo Ferraz, L. Petroni, E. G. Santos
Purpose: The alternative of sustainable consumption is proposed to change the excessive demand and production that aggravate environmental problems. However, translating ecosystems concerns into sustainable attitudes is a well-known challenge. This study analyzes the hypothesis of a positive correlation between how often people visit urban green areas and their perception of sustainable consumptionDesign/methodology/approach: Based on the nonparametric item response theory (NIRT) and logistic regression models.Findings: The hypothesis was partially confirmed.Implications: The importance of urban green areas and their potential to encourage sustainable consumption reinforces the need for governments to develop environmental education programs that include incentives to visit public parks and emphasize the reduction of environmental degradation.Originality/value: This research contributes (i) to present the importance of urban green areas to change the individuals’ behavior toward sustainable consumption and (ii) to test how urban green areas influence different dimensions of sustainable behavior.
目的:提出可持续消费的替代方案,以改变过度的需求和生产,加剧环境问题。然而,将对生态系统的关注转化为可持续的态度是一个众所周知的挑战。本研究分析了人们访问城市绿地的频率与他们对可持续消费的看法之间存在正相关的假设。设计/方法/方法:基于非参数项目反应理论(NIRT)和逻辑回归模型。结果:该假设得到部分证实。启示:城市绿地的重要性及其鼓励可持续消费的潜力加强了政府制定环境教育计划的必要性,包括鼓励参观公园和强调减少环境退化。原创性/价值:本研究有助于(1)展示城市绿地对改变个体可持续消费行为的重要性;(2)测试城市绿地如何影响不同维度的可持续行为。
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引用次数: 0
Circular economy and sustainable development goals: main research trends 循环经济与可持续发展目标:主要研究趋势
Pub Date : 2023-03-29 DOI: 10.5902/1983465971448
L. Rosa, Marcos Cohen, Waleska Campos, L. V. Ávila, M. C. Rodrigues
Purpose: this work aimed to analyze the scientific literature related to the Circular Economy (CE) and the Sustainable Development Goals (SDGs) to identify its main research trends.Design/methodology/approach: for this purpose, bibliometric and scientometric analysis of the scientific production indexed in the Web of Science database was applied. The scientometric analysis was performed using the CiteSpace software, one of the most influential network software currently.Findings: the results point out trends and challenges for the evolution of sustainability research based on aspects of the 2030 Agenda and the Circular Economy. In particular, trends involve great advances in the number of publications and citations, interdisciplinarity and multidisciplinarity of research categories, dense research network between countries, author co-citation analysis, network of main keywords, identification of keywords with citation burst and their distribution in timelines, and, finally, classification of studies in thematic clusters.Practical implications: the implication of the study is twofold: it will support the development of sustainability based on the 17 SDGs, with the circular economy being one of the areas in growth and development of solutions for sustainability, and it will help guide the overcoming of thematic gaps.Originality/value: this study is the first one that we are aware of to carry out a scientometric and bibliometric analysis aligning the two themes, CE and SDGs. Thus, we contribute to the literature by unveiling the main trends in the field and identifying research directions, which is particularly useful in new and challenging themes for the academic community and for managers.
目的:本工作旨在分析循环经济(CE)和可持续发展目标(SDGs)相关的科学文献,以确定其主要研究趋势。设计/方法/方法:为此目的,对Web of Science数据库中索引的科学成果进行了文献计量学和科学计量学分析。采用目前最具影响力的网络软件CiteSpace软件进行科学计量分析。研究结果:基于2030年可持续发展议程和循环经济,研究结果指出了可持续发展研究的趋势和挑战。特别是,趋势包括出版物和被引数量的巨大进步、研究类别的跨学科和多学科性、国家间密集的研究网络、作者共被引分析、主要关键词网络、具有引文爆发的关键词识别及其在时间轴上的分布,最后是专题集群的研究分类。实际意义:该研究的意义是双重的:它将支持基于17个可持续发展目标的可持续性发展,循环经济是可持续性解决方案增长和发展的领域之一,它将有助于指导克服专题差距。原创性/价值:本研究是我们所知的第一个将科学计量学和文献计量学分析结合在CE和可持续发展目标这两个主题上的研究。因此,我们通过揭示该领域的主要趋势和确定研究方向来贡献文献,这对学术界和管理人员来说在新的和具有挑战性的主题中特别有用。
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引用次数: 1
Aesthetic categories: construction and validation of the AESCATScale 美学范畴:AESCATScale的构建与验证
Pub Date : 2023-03-29 DOI: 10.5902/1983465969163
Michelle do Carmo Sobreira, Joelma Soares da Silva, Luma Louise Sousa Lopes, M. Mota
Purpose: The aim of this study focused on the elaboration and validation of an organizational aesthetic perception scale (AESCATScale) to be used in understanding individuals’ perceptions of organizational life.Design/methodology/approach: We carried out a literature review, exploratory interviews, two separate surveys, and multivariate analyses. The scale was validated through an application with a large sample of college professors.Findings: Our outcomes consisted of a multidimensional construct model for the perception of organizational aesthetics (AESCATScale), with seven dimensions and 20 items. According to our analysis, the organizational aesthetics construct is consistent and may be the basis for future studies on the subject.Research limitations/implications: We highlight three peculiar limitations to the research: a) the subjective nature of the theme, b) the lack of comprehension of some categories by respondents and c) the sample used was chosen for its accessibility and to have been restricted to college professors of a single state in Brazil.Practical implications: The AESCATScale may reveal the sensitive logic underlying several organizational practices in the workplace based on a sensitive point of view. Also, it can be a valuable tool to aid in a manager’s decision-making in situations of change.Originality/value: This study introduces a differentiated approach to organizational management that can sometimes be missed due to its abstract nature. Therefore, it introduces a novelty research tool that can be used in corporate and academic environments.
目的:本研究的目的在于编制和验证组织审美知觉量表(AESCATScale),以用于了解个体对组织生活的感知。设计/方法/方法:我们进行了文献综述、探索性访谈、两次独立调查和多变量分析。该量表通过对大学教授的大量样本申请进行了验证。结果:我们的研究结果包括一个组织美学感知的多维结构模型(AESCATScale),包含7个维度和20个项目。根据我们的分析,组织美学建构是一致的,可能是未来研究该主题的基础。研究限制/影响:我们强调研究的三个特殊限制:a)主题的主观性质,b)受访者对某些类别缺乏理解,以及c)选择使用的样本是因为其可访问性,并且仅限于巴西单个州的大学教授。实际意义:AESCATScale可以揭示基于敏感观点的工作场所中几个组织实践的敏感逻辑。此外,它可以是一个有价值的工具,帮助管理者在变化的情况下做出决策。原创性/价值:本研究引入了一种差异化的组织管理方法,由于其抽象性,有时会被忽略。因此,它引入了一个新颖的研究工具,可以在企业和学术环境中使用。
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引用次数: 0
Organizational fairness and task performance: a study between different activities and positions in the justice sector 组织公平与任务绩效:司法部门不同活动和职位之间的研究
Pub Date : 2023-03-29 DOI: 10.5902/1983465972136
E. Santos, Lauren Dal Bem Venturini, J. Sallaberry, Luciana Klein, L. Flach
Purpose: This study analyzes the effects of organizational justice on the performance of tasks in the justice sector, divided by activity and position.Design/methodology/approach: We applied structural equations to a sample of 474 employees of the Public Prosecutor.Findings: A direct and positive effect of distributive justice and interactional justice on task performance was discovered. However, aspects of procedural justice do not have a significant relationship with task performance. The performance of non-core activities is positively influenced by interactional justice and the final activity by distributive justice. As for the positions, the interactional dimension has a significant magnitude in the position of analyst, while the distributive and procedural justice affect the performance of the technician's positions.Practical implications: These findings provide an understanding of how organizations can build their organizational structure between middle and end activities, to increase the perception of justice of their servers, and consequently improving the performance of activities.Originality: The article explores in an unprecedented way the perception of organizational justice in different work functions - the core activity and the non-core activity.
目的:本研究分析组织公平感对公平部门任务绩效的影响,并以活动和职位为分类。设计/方法/方法:我们将结构方程应用于公共检察官的474名雇员的样本。结果发现:分配公平和互动公平对任务绩效有直接的正向影响。然而,程序公正的各个方面与任务绩效没有显著的关系。非核心活动的绩效受互动公平的正向影响,最终活动的绩效受分配公平的正向影响。就职位而言,互动维度在分析师职位上的影响显著,而分配公正和程序公正影响技术人员职位的绩效。实际意义:这些发现提供了组织如何在中间和最终活动之间构建其组织结构的理解,以增加其服务器的公平感,从而提高活动的性能。独创性:本文以前所未有的方式探讨了不同工作职能——核心活动和非核心活动对组织公正的感知。
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引用次数: 1
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Revista de Administração da UFSM
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