RAUSP Revista de Administracao da Universidade de Sao Paulo最新文献

This study draws from the resource-based theory and investigates the interrelationships between three types of eco-innovation (process, product, organizational) and their impact on business performance. Using a structural equation design with 70 samples collected from textile industry, research results show that business performance is affected by product and organizational eco-innovations. The process and product eco-innovations significantly influence the effects of organizational eco-innovation, and there are connections between process and product eco-innovations. Research reveals that each type of eco-innovation has its own attributes, determinants, and contributions to business performance. Study on the textile sector broadens the discussion of interdependence and co-evolutionary relationships among different types of eco-innovation and demonstrates that the development of efficient innovation programs requires a holistic view and organizational and technological capabilities.

The aim of this article is to verify how the mutualism model is applied in cooperatives to mitigate risks. We conducted a single, holistic case study of an agribusiness cooperative in Paraná State. The data were collected from June to September 2014. Four applications of the mutualism model were identified, specifically to mitigate risks of weather for grain (corn, beans and soybeans) farmers, death by lightning, brucellosis and tuberculosis for cattle farmers and the volatility of prices for pig farmers. Through the mutualism model, it was observed that cooperatives find solutions for their specific agribusiness sector problems. Cooperative companies are the managers and coordinators of the entire insurance mechanism to address the risks involved in their activities or/and the activities of their members. The mutualism model has been effective for covering common risks. However, like regular insurance, it proved to be ineffective in the case of catastrophes.

The goal of this study is to investigate compliance with the requirements of passive transparency in city councils of Brazilian municipalities with populations greater than 300,000 inhabitants. The research is descriptive, operationalized by a survey with predominantly qualitative approach. The data collected from 79 city councils were analyzed using the descriptive analysis technique. Three groups were identified in the city councils analyzed: first, city councils to which it was not possible to submit the request for information; second, city councils to which the request for information was submitted, but there was no reply or the response was insufficient; and third, city councils to which the request for information was submitted and there was satisfactory response. The scenario shows little passive transparency before the technological apparatus was available. There are city councils that violate a series of legal provisions regulating the transparency of government actions. The study stands out for diagnosing the current situation of passive transparency in the city councils of the largest Brazilian municipalities, revealing how the law, in general, can be violated, and not taken seriously.

Firms are established by entrepreneurs, and entrepreneurship is typically embodied within a firm. And yet, the research literatures on entrepreneurship and the theory of the firm developed mostly independently. I suggest some reasons why these literatures have struggled to connect, and offer a potential path forward, one that describes the entrepreneurial act as the acquisition, combination, and recombination of heterogeneous resources under conditions of uncertainty.

This article aims to evaluate the adoption potential of a digital social currency model using mobile phones. Despite the significant literature concerning both social currencies and mobile payments, there are few studies with a focus on social currencies being operationalized via mobile payments. An important aspect of the literature on mobile payments and social currencies is the role that both instruments may play in the financial inclusion. Despite the absence of lasting experiences for an empirical analysis in Brazil, we believe that there may be synergy between these two types of payment instruments. To evaluate the potential of a mobile digital social currency, we conducted interviews with community bank managers, focusing on their perceptions of acceptance of this innovative model in their communities. As a theoretical basis, we articulated the concept of transformational framing, originated from the perspective of interpretive frames of collective action. As a result, we identified a transformational discourse by which community bank managers create new meanings and understandings of this emerging payment system model.

A set of changes in the competitive environment has recently provoked the emergence of a new kind of organization that has since its creation a meaningful share of its revenue being originated from international activities developed in more than one continent. Within this new reality, the internationalization of the firm in phases or according to its growth has resulted in it losing its capacity to explain this process with regard to small- and medium-sized enterprises (SME). Thus, in this paper, the international orientation (IO) and export commitment (EC) constructs have been revised under a theoretical context of the fast internationalization of medium-sized companies, so as to identify scales that more accurately measure these dimensions in the Brazilian setting. After a literature review and an exploratory research, the IO and EC scales proposed by Knight and Cavusgil (2004) and Shamsuddoha and Ali (2006) were respectively applied to a sample of 398 small- and medium-sized exporting Brazilian companies. In spite of conjunction and situation differences inherent to the Brazilian companies, the selected scales presented high measuring reliability. Furthermore, the field research outcomes provide evidence for the existence of a phenomenon of fast internationalization in medium-sized companies in Brazil, as well as support some theoretical assumptions of other empirical investigations carried out with samples from developed countries.

This study aimed to identify satisfaction antecedents presented by sugar cane producers with the associations they belong to. It was developed a model composed of seven dimensions which were grouped into two types: individual aspects (economic, networking and honor) and collective aspects (perception of services, representation, trust and relevance of the association). It was performed one quantitative and descriptive study, conducted through questionnaires applied directly to producers. 550 questionnaires were completed and 411 of these were valid. For the data analysis, correlation and multiple linear regression between the variables were used. The results showed that all seven variables were positively correlated with satisfaction, however, only five of them comprised the final model after multiple linear regression: perception of services offered, representation, trust, economical aspect and honor. Surprisingly, the results also showed that collective aspects affected more the satisfaction than individual aspects.

The relationship between supply and demand generates commercial cycles. Operant behavioral economics explain that these cycles are shaped by three-term bilateral contingencies – situations that create supply and demand responses and which, in turn, generate reinforcing or punitive consequences that can maintain or mitigate these. Research shows how the commercial cycle of a company occurs and investigates how price discounts affect basic and differentiated service revenues according to seasonality. Based on a longitudinal design, two time-series analyses were performed using the ARIMA model, while another was carried out using a Generalized Estimating Equations divided into seasonal combinations. The results show, among other things, (1) that a company handles most of the marketing context strategies and programmed consequences of services used by consumers, creating a new commercial situation for the company, (2) the effects of price discounts on sophisticated services have a positive impact and produce higher revenues during the low season, while those related to basic services have a greater impact and produce greater revenue during the high season; and (3) the seasonality of the greatest purchasing intensity exerts a more positive influence on revenues than the seasonality of demand characterized by heterogeneous reinforcements. These findings are useful for the administration of price discounts to generate maximum revenue and make it possible to have a better understanding of the way the commercial cycle of a company functions.

Conflito, ambiguidade de função e satisfação no trabalho: percepções dos controllers brasileiros

Desde os primórdios até a atualidade, a literatura contábil vem registrando diversas situações que propiciam tensões nos controllers, do tipo conflito e ambiguidade de função. O referencial teórico foi composto pelo trabalho seminal sobre a Teoria de Função de Katz e Kahn (1970) e pelas evidências empíricas sobre a evolução das funções do controller. Neste estudo foi utilizada a técnica de equações estruturais, a qual permitiu não rejeitar as duas hipóteses de pesquisa, evidenciando que o conflito e a ambiguidade de função incidem, negativamente, sobre a satisfação no trabalho dos controllers brasileiros. A amostra foi composta por 114 controllers. Para a coleta de dados foi utilizado um questionário eletrônico, que possibilitou capturar informações dos respondentes, assim como suas percepções quanto aos níveis de conflito, ambiguidade de função e satisfação no trabalho. Para isso, foram utilizados os instrumentos desenvolvidos por Rizzo, House e Lirtzman (1970), e o Job Satisfaction Index apresentado no trabalho de Tarrant e Sabo (2010). Os resultados indicaram que os controllers brasileiros percebem conflito e ambiguidade de função quando desempenham suas funções. A satisfação no trabalho dos controllers é afetada com maior intensidade pela ambiguidade de função do que pelo conflito, mas apesar de perceber essas duas tensões, os executivos encontram-se moderadamente satisfeitos com suas atuais condições de trabalho.

Role conflict, role ambiguity and job satisfaction: Perceptions of the Brazilian controllers

From early times to the present, accounting literature has recorded several situations involving role conflict and ambiguity that cause tension among controllers. The theoretical framework was comprised of the seminal work on Role Theory by Katz and Kahn (1970), and empirical evidence regarding the evolution of the role of controllers in the enterprises. In this study, we used the structural equations technique, which allowed for non-rejection of the two study hypotheses, thus providing evidence that role conflict and ambiguity adversely affect job satisfaction among Brazilian controllers. The sample was comprised of 114 controllers. An electronic questionnaire was used to collect the data, allowing information about the respondents to be captured, along with their perceptions regarding levels of role conflict and ambiguity and job satisfaction. For this, the tools developed by Rizzo, House, and Lirtzman (1970) were used, as well as the Job Satisfaction Index presented by Tarrant and Sabo (2010). The results indicated that Brazilian controllers perceive role conflict and role ambiguity while they perform their duties. Job satisfaction of the controllers isaffected more strongly by role ambiguity than by role conflict. However, despite