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Estilo de Liderança, Controle Gerencial e Inovação: Papel das Alavancas de Controle 领导风格、管理控制与创新:控制杠杆的作用
Q4 Business, Management and Accounting Pub Date : 2015-12-01 DOI: 10.1590/1982-7849RAC2015150099
A. Cruz, Fábio Frezatti, Diogenes de Souza Bido
Based on transformational and transactional leadership (Bass, 2008) and on the Simons' (1995) levers of control model, this study explores leadership style as an antecedent of the definition of management control system (MCS) use and the role of its different usage types in technological innovation. The research was operationalized by a survey of 164 companies and data were analyzed using structural equation modeling. Transformational leadership was confirmed as an antecedent of the interactive use of MCS and beliefs systems. Belief, interactive and boundary systems positively influence technological innovation. This means that organizations seeking to innovate in products and processes should invest in: (a) the communication of values and goals related to innovation, (b) discussions involving different areas and members of the business, including considering the possibility of interaction with external agents, and also (c) the establishment of boundaries that specify a field of action for employees, providing focus and creating conditions for development of intended actions. This research expands the knowledge about management control, indicating the ways in which organizations use their MCS to promote innovation and obtain strategic renewal.
基于变革型和交易型领导(Bass, 2008)和Simons(1995)控制杠杆模型,本研究探讨了领导风格作为管理控制系统(MCS)使用定义的先决条件,以及其不同使用类型在技术创新中的作用。该研究通过对164家公司的调查来实施,并使用结构方程模型对数据进行分析。变革型领导被确认为MCS和信念系统交互使用的先决条件。信念系统、互动系统和边界系统正向影响技术创新。这意味着寻求产品和流程创新的组织应该投资于:(a)与创新相关的价值观和目标的沟通,(b)涉及不同领域和业务成员的讨论,包括考虑与外部代理互动的可能性,以及(c)建立边界,为员工指定行动领域,提供重点并为预期行动的发展创造条件。本研究拓展了有关管理控制的知识,指出了组织利用其管理控制促进创新和获得战略更新的途径。
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引用次数: 22
Punctuated Equilibrium Theory in Brazilian Public Policy: The Case of Ceará 巴西公共政策中的间断均衡理论:以巴西为例
Q4 Business, Management and Accounting Pub Date : 2015-12-01 DOI: 10.1590/1982-7849RAC20151721
Hugo Consciência Silvestre, J. Araújo
This research aims to analyze the budget decision process in Ceara municipalities in order to understand in which way budget distributions change (or not) during the research period under consideration. This research also aims to understand which revenues (the independent variables) of each municipality better explain the political choices for local government investments (the dependent variable). Making use of data from 2006 to 2010 and using a cross-sectional research design, the study concludes a stability in local government investments periods of stress where such investments have both positive and negative significant fluctuations – confirming our working hypothesis. These results confirm punctuated Equilibrium Theory assumptions and also find that local government public investment is dependent on money transfers from the central government and also from capital revenues. Thus, it is important to question to what degree public indebtedness should be allowed, due to a scarcity of public funds.
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引用次数: 9
Análise da Competitividade da Cadeia Produtiva do Leite em Pó Integral 全脂奶粉生产链竞争力分析
Q4 Business, Management and Accounting Pub Date : 2015-12-01 DOI: 10.1590/1982-7849RAC2015150001
João Batista de Freitas, Jean Philippe Palma Révillion, L. C. Belarmino
This paper aimed at analyzing competitiveness of three whole milk powder production chains in Rio Grande do Sul (Brazil) with three different technological levels (low, medium and high) of raw material production using Policy Analysis Matrix (PAM) methodology, developed by Monke and Pearson (1989). The results showed that all of the production chains studied generated earnings in the form of both private profits (i.e. the remuneration of the agents is higher than the opportunity costs and investment depreciation) and social profits (i.e. there are economic effectiveness and comparative advantages). The production chain with the medium technological production level, in which the use of production inputs was intensive, suffered more penalizing effects of taxation policies than the chains showing lower indices of modern input adoption, according to the values of Private Cost Ratios (PCRs), which were the following: 0.72, 0.46, and 0.26, for medium, low and high technological raw material production levels, respectively.
本文旨在利用Monke和Pearson(1989)开发的政策分析矩阵(PAM)方法,分析巴西南巴西大州(里约热内卢Grande do Sul, Brazil)原料生产三种不同技术水平(低、中、高)的三条全脂奶粉生产链的竞争力。结果表明,所研究的所有生产链都以私人利润(即代理人报酬高于机会成本和投资折旧)和社会利润(即存在经济效益和比较优势)的形式产生收益。根据私人成本比(PCRs)的值,中等技术生产水平的生产链,生产投入的使用密集,比现代投入采用指数较低的生产链受到更多的税收政策惩罚效应,中等、低和高技术原材料生产水平的私人成本比分别为0.72、0.46和0.26。
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引用次数: 4
Pague e Peque: Uma Arqueologia do Discurso do Adultério Mercadorizado 帕格和佩克:商品化通奸话语的考古学
Q4 Business, Management and Accounting Pub Date : 2015-11-09 DOI: 10.1590/1982-7849RAC20151924
Thiago Ianatoni Camargo, A. Leão
In recent years, extramarital dating services began to be offered on the Internet. Inserted into a set of cultural representations, adultery, taken for so long in different discourses as a point of articulation and social control, is now introduced under a logic of consumption. On this basis, this present study aims to understand how adultery commodification discourse is grounded in extramarital dating-service suppliers discursive practices. This is a qualitative documental research, conducted through Foucauldian archaeological method and interpreted in the light of his social theory, with data collected via the Internet. Our findings indicate an order of discourse that exposes a commodified adultery stylistic based on a moral aesthetic that allows its alignment with the ethics of contemporary consumption. The relevance of the study to both academia and society refers to the debate about our culture and life direction as guided by an economic structure driven by consumption.
近年来,互联网上开始提供婚外约会服务。长期以来,通奸在不同的话语中被视为表达和社会控制的一个点,现在被插入了一套文化表征,在消费逻辑下被引入。在此基础上,本研究旨在了解通奸商品化话语是如何根植于婚外约会服务提供者话语实践的。这是一项定性的文献研究,通过福柯的考古学方法进行,并根据他的社会理论进行解释,并通过互联网收集数据。我们的发现表明了一种话语秩序,它揭示了一种基于道德美学的商品化通奸风格,使其与当代消费伦理保持一致。这项研究与学术界和社会的相关性是指在消费驱动的经济结构的指导下,我们的文化和生活方向的辩论。
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引用次数: 6
Orgulho de Ser Brasileiro Impacta o Nível de Felicidade 作为巴西人的自豪感会影响幸福感水平
Q4 Business, Management and Accounting Pub Date : 2015-11-09 DOI: 10.1590/1982-7849RAC20151488
Luciana Massaro Onusic, Wesley Mendes-da-Silva
Using a comparative approach between Brazil and other Latin American countries, this article aims to analyze the association of the national pride with individuals' well-being. For this end, we used the Latinobarometro database for the years 2000 and 2009. The Latinobarometro is a public opinion survey conducted by a non-governmental organization based in Santiago, Chile, that applies a questionnaire in 18 Latin American countries with about 20,000 respondents representing about 600 million residents. From simulations using binary response (logit) models, the main results suggest that in 2009 in Brazil, pride in being Brazilian started to have an effect on the probability a person reports being very happy, which did not occur in 2000. This was different from other Latin American countries in 2000, where people did report being very happy.
本文采用巴西与其他拉丁美洲国家的比较方法,旨在分析民族自豪感与个人福祉的关系。为此,我们使用了2000年和2009年的拉丁晴雨表数据库。“拉丁晴雨表”是总部设在智利圣地亚哥的非政府组织在18个拉美国家进行的民意调查,有2万多名受访者代表6亿多居民。从使用二元响应(logit)模型的模拟中,主要结果表明,2009年在巴西,作为巴西人的自豪感开始对一个人报告非常幸福的概率产生影响,而这在2000年没有发生。这与2000年其他拉丁美洲国家的情况不同,那里的人们确实报告说他们非常幸福。
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引用次数: 1
Orientação Empreendedora: Um Estudo das Dimensões e sua Relação com Desempenho em Empresas Graduadas 创业导向:研究生企业维度及其与绩效关系的研究
Q4 Business, Management and Accounting Pub Date : 2015-11-09 DOI: 10.1590/1982-7849RAC20151829
Fábio Lazzarotti, Alissane Lia Tasca da Silveira, C. Carvalho, C. Rossetto, Jonatha Correia Sychoski
The article analyzed the entrepreneurial orientation (EO) in its dimensions - innovative behavior, risk taking, proactiveness, autonomy, competitive aggressiveness and networks of relationships - and its association with the performance of firms that have graduated from Brazilian incubators. Specifically, this study aimed to compare its results with those found by A. C. M. Z. Santos and Alves (2009), from Miller's models (1983) and Lumpkin and Dess (1996). We used a quantitative approach and the technique of structural equation modeling for a sample of 128 Brazilian firms. The main results showed that EO is on a unidimensional model, which diverges from that found by A. C. M. Z. Santos and Alves (2009) in incubated firms. We found that the dimension which strongly contributed to the existence of EO was independence and that networks of relationships, a dimension heretofore unmentioned in previous studies, worked similarly to other dimensions for EO composition.
本文分析了创业取向(EO)的维度——创新行为、风险承担、主动性、自主性、竞争侵略性和关系网络——以及它与从巴西孵化器毕业的公司业绩的关系。具体来说,本研究旨在将其结果与a.c. m.z. Santos和Alves(2009)从Miller的模型(1983)和Lumpkin和Dess(1996)中得出的结果进行比较。我们对128家巴西公司的样本采用了定量方法和结构方程建模技术。主要研究结果表明,创业绩效是一维模型,这与a.c. m.z. Santos和Alves(2009)在孵化型企业中的发现有所不同。我们发现,独立性和关系网络是影响EO存在的重要因素,这是之前研究中未提及的一个维度,与其他维度在EO构成中的作用相似。
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引用次数: 19
Diferentes Vínculos Indivíduo-Organização: Explorando Seus Significados entre Gestores 不同的个人-组织联系:探索它们在管理者之间的意义
Q4 Business, Management and Accounting Pub Date : 2015-10-05 DOI: 10.1590/1982-7849RAC20151635
A. P. Pinho, A. V. Bastos, Diva Ester Okazaki Rowe
This work investigated Organizational Commitment based on the three component model - affective, normative and continuance - introduced by Meyer and Allen (1991) and two constructs - Organizational Entrenchment and Consent. The objective was analysis of the meaning attributed by managers to three links, exploring their distinct elements. The research was carried out through the use of qualitative analysis of interviews with 20 managers. The interview script investigated personal data and the concepts attributed to each link. Data was submitted to content analysis. Results highlighted that managers have very different conceptual structures for the three constructs. Commitment was considered a positive tie, indicating engagement and motivation. In a different way, entrenchment was related to fear of changing organizations, in that changing jobs risks existing stability. Entrenchment turned out to be an instrumental tie that imprisons the subject and leads to development of a relationship of dependency and accommodation. Consent fit better into the idea of submission to power and authority relationships, and being unsatisfied with work and the organization. In conclusion, the three links are different in conceptual terms and indicate distinctive influence on relationships between individuals and organizations.
本研究基于Meyer和Allen(1991)提出的三要素模型——情感性、规范性和延续性,以及两个构式——组织堑壕和同意来研究组织承诺。目的是分析管理者赋予三个环节的意义,探索它们的独特元素。这项研究是通过对20名管理人员的访谈进行定性分析来进行的。访谈脚本调查了个人数据和归因于每个环节的概念。数据提交内容分析。结果表明,管理者对这三个构念的概念结构有很大的不同。承诺被认为是一种积极的联系,表明参与和动机。从另一个角度来看,堑壕战与害怕改变组织有关,因为改变工作可能会危及现有的稳定性。堑壕被证明是一种工具束缚了主体并导致了依赖和迁就关系的发展。“同意”更适合于对权力和权威关系的服从,以及对工作和组织不满意的想法。总之,这三种联系在概念上是不同的,对个人和组织之间的关系有着不同的影响。
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引用次数: 18
Explorando Aspectos Indígenas da Gestão Numa Organização Financeira: Jeitinho e Sociedade Relacional 探索财务组织管理的本土方面:方式和关系社会
Q4 Business, Management and Accounting Pub Date : 2015-10-05 DOI: 10.1590/1982-7849RAC20151922
Ricardo Antonio Fernandes, D. M. M. Hanashiro
There is an increasing interest from researchers to understand concepts which are meaningful for our own society, and not imported from other cultures, called indigenous management approaches. Following this line of research, this article carried out a socio-anthropological literature analysis in the field of organizational studies on Brazilian culture which resulted in a synthesis of five distinctive traits of our society: Hierarchy, Ambiguity, Trickery (Malandragem), Jeitinho and Relational Society. The article focused on Jeitinho and Relational Society and aimed to identify and analyze the incidence of both traits, in the management of a financial organization. A questionnaire, using a Likert scale, was developed and applied to a sample of 303 employees from such an organization. Jeitinho can be described through a three-dimensional structure: circumvent rules, flexibility and an informal problem-solving strategy. The Relational Society, also a multidimensional construct, was composed of personal relationships, familiar-affective relations, trust-dominance over impersonal relations and personal relationship dominance over professional ones. Regardless of the socio-demographic variables,Jeitinho was identified as a common social practice and Relational Society was seen as an environment that favors the use ofJeitinho.
研究人员越来越有兴趣了解对我们自己的社会有意义的概念,而不是从其他文化中引进的,称为本土管理方法。沿着这条研究路线,本文在巴西文化组织研究领域进行了社会人类学文献分析,结果综合了我们社会的五个显著特征:等级制度、模糊性、欺骗(Malandragem)、Jeitinho和关系社会。本文主要关注Jeitinho和关系社会,旨在识别和分析这两种特征在金融组织管理中的发生率。使用李克特量表,开发了一份问卷,并应用于来自这样一个组织的303名员工的样本。Jeitinho可以通过三维结构来描述:规避规则,灵活性和非正式的解决问题的策略。关系社会也是一个多维结构,由个人关系、熟悉的情感关系、信任对非个人关系的支配和个人关系对职业关系的支配组成。不考虑社会人口变量,Jeitinho被认为是一种常见的社会实践,关系社会被视为有利于Jeitinho使用的环境。
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引用次数: 5
Contestações sobre o Masculino no Contexto do Trabalho: Estudo Pós-modernista em Mineradoras e Siderurgias 工作背景下的男性争议:矿业和钢铁厂的后现代主义研究
Q4 Business, Management and Accounting Pub Date : 2015-10-05 DOI: 10.1590/1982-7849RAC20151545
Eloísio Moulin de Souza, M. Bianco, Gelson Silva Junquilho
The sociohistorical time called postmodernity has destroyed previously established social boundaries (Bauman, 2001). A crisis of masculinity also prevails in this context, provoking a questioning of masculinity, as well as of the predominance of older male cultural models in organizational arenas (Amaral, 2005; Brooks, 2010; Robinson, 2000). Using a cultural approach (Connell, 2004; Prasad, 2012) this article aims to analyze how the changes in masculinity have affected the male division of labor in the mining and steel sector. An important aspect is that most of the work on gender is dedicated to studying femininity as something inherent to women, while another is studying the phenomenon of masculinity in the workplace. This field research was a qualitative one that collected data through semi-structured interviews. Changes were observed to have occurred in relation to the division of labor between men and women, however, these changes occur more rapidly in private life than in the workplace. Masculinity has the function of organizing work. An inability to perform work activities related to command and conceptualization is attributed to women and effeminate homosexual and heterosexual men.
被称为后现代的社会历史时代已经摧毁了以前建立的社会界限(鲍曼,2001)。在这种背景下,男性气质的危机也普遍存在,引发了对男性气质的质疑,以及对组织领域中年长男性文化模式的主导地位的质疑(Amaral, 2005;布鲁克斯,2010;罗宾逊,2000)。使用文化方法(Connell, 2004;Prasad, 2012),本文旨在分析男性气质的变化如何影响男性在采矿和钢铁行业的分工。一个重要的方面是,大多数关于性别的工作都致力于将女性气质作为女性固有的东西来研究,而另一个是研究工作场所的男性气质现象。本实地调查是一项定性研究,通过半结构化访谈收集数据。据观察,在男女之间的劳动分工方面发生了变化,然而,这些变化在私人生活中比在工作场所发生得更快。男子气概具有组织工作的功能。无法执行与指挥和概念化相关的工作活动归因于女性和娘娘腔的同性恋和异性恋男性。
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引用次数: 6
Conexão Social Intraorganizacional, Suporte no Trabalho e Identificação Organizacional 组织内部社会联系、工作支持和组织认同
Q4 Business, Management and Accounting Pub Date : 2015-10-05 DOI: 10.1590/1982-7849RAC20152017
C. Maciel, Camila Camargo
The aim of this study was to examine the extent to which relational resources, (a) support at work (in organizational, supervisor, and coworker dimensions) and (b) intra-organizational social connection, are associated with organizational identification. A survey with 209 participants showed that supervisor support was not significantly related to organizational identification, but organizational support, coworker support and intra-organizational social connection were. However, the influence of coworker support on identification was found to be negative. Thus, it was possible to conclude that, depending on the valence of their effects, different relational resources can be complementary or competitive in explaining variation in the degree of organizational identification. Therefore, organizations should be understood as constellations of social ties characterized by different contents, sometimes synergistic and others competing regarding construction of the uniqueness an employee has with an organization.
本研究的目的是检验关系资源(a)工作支持(组织、主管和同事维度)和(b)组织内社会联系与组织认同的关联程度。一项对209名参与者的调查显示,主管支持对组织认同的影响不显著,而组织支持、同事支持和组织内社会联系的影响显著。然而,同事支持对认同的影响是负向的。因此,有可能得出这样的结论:不同的关系资源在解释组织认同程度的变化时,可以是互补的,也可以是竞争的,这取决于它们的效应的效价。因此,组织应该被理解为以不同内容为特征的社会关系的星座,有时是协同的,有时是竞争的,以构建员工与组织的独特性。
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引用次数: 6
期刊
RAC Revista de Administracao Contemporanea
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