Delci Grapegia Dal Vesco

Management practices of an information and communication technology APL through contingency factors

O proposito deste trabalho consiste em investigar as praticas gerenciais adotadas pelas empresas de tecnologia da informacao e comunicacao do APL Iguassu-IT, face a fatores contingenciais. Realizou-se pesquisa descritiva, de abordagem quantitativa, por meio da adaptacao do instrumento validado por Hayes (1975; 1977). Os resultados indicam tendencias antagonicas no que diz respeito a variaveis concorrenciais e de cooperacao interna. Conclui-se que as empresas sao conscientes da relevância de fatores contingenciais tais como orcamento, cooperacao interna e ambiente externo, assim como no que tange a importância dos controles gerenciais. Em busca de resultados que possam contribuir com o avanco da literatura contingencial e gerencial, sugere-se a investigacao de um universo mais amplo sob a perspectiva das tres dimensoes previstas no modelo de Hayes (1975; 1977), a conducao de estudos explicativos, entre outros.

Effects of the management control system in unethical behaviors

Purpose This study investigates which dimensions of the management control system (MCS) increase the perception of organizational justice and reduce unethical behavior in the perception of managers. The purpose of this paper is to validate the theoretical model of the study of Langevin and Mendoza (2012), testing the theoretical hypotheses formulated by the authors. Design/methodology/approach A survey was performed in companies listed among the Best and Largest of Exame Magazine, and the sample is composed of 102 respondents of the research, which consists of 41 assertions. Findings The results of the structural equation modeling show that the definition of objectives increases the perception of procedural justice, but the same was not observed regarding the remuneration of the managers. Likewise, disregarding aspects that are uncontrollable by managers in performance evaluation does not lead to the perception of procedural and distributive justice. However, feedback quality leads to the understanding that the MCS is fair. Perception of procedural and distributive justice was also observed in the use of multiple measures of performance by the company. Research limitations/implications Other factors that have not been investigated may interfere with and contribute to the reduction of unethical behavior (budget slack and data manipulation). Originality/value The only variable that interferes in the reduction of unethical behavior is feedback quality. The non-confirmation of all the hypotheses instigates the replication of the research in other contexts for empirical validation of the theoretical model of Langevin and Mendoza (2012).

Estudo do perfil, conhecimento, papel e atuação do controller em cooperativas.

Estudo do perfil, conhecimento, papel e atuacao do controller em cooperativas. Objetivo O objetivo deste trabalho e mostrar o papel do controller e suas funcoes, nas cooperativas agropecuarias do Estado do Parana. Com o aumento da complexidade na organizacao das empresas, criou-se a necessidade de um controle ge-rencial mais efetivo, o que provocou mudancas nas funcoes do controller. Em vista dessas mudancas, ha uma carencia de estudos sobre o papel do controller, especialmente no contexto organizacional brasileiro. Metodologia A metodologia e baseada na aplicacao de um questionario a 21 profissionais com atuacao nas cooperativas agropecua-rias do Estado do Parana. Resultados e Conclusoes Dentre as funcoes citadas, sao mais frequentes as relacio-nadas a custos, planejamento e controle orcamentario, ela-boracao de relatorios gerenciais e fechamentos contabeis. Dentre as habilidades e competencias foram lideranca, ini-ciativa e flexibilidade. A atitude citada com unanimidade foi etica. Implicacoes Praticas Esses resultados podem servir coimo insumo para a especi-ficacao de recrutamento e capacitacao de controllers, seja pela area de gestao de pessoas, seja por um profissional que deseje melhorar a propria empregabilidade. Palavras-chave Controladoria, Controller, Perfil, Habilidades, Cooperativas agropecuarias. Study of Profile, Knowledge, and Performance of the Controller Role in Cooperatives Objective The aim of this study is to show the role of the controller and its functions, agricultural cooperatives in the State of Parana. With the increased complexity in the Organization of companies, created the need for a more effective manage-rial control, which caused changes in the functions of the controller. In view of these changes, there is a lack of stud-ies on the role of controller, especially in organizational con-text. Methodology The methodology consists of bibliographic surveys were car-ried out on the controller and the controller, seeking to un-derstand some aspects relating to the exercise of the Office, such as: functions performed, skills required and academic training, while weaving comparisons with the theoretical framework. Note the theme presented, the research that has guided this study was exploratory, carried out with applica-tion of questionnaire to professionals with expertise in agri-cultural cooperatives in the State of Parana, we used de-scriptive statistics to analyze the data. Results and Conclusions The results show the existence of controllers with profes-sional experience, computer knowledge, domain of one or more foreign languages and ability to work under pressure and in a team, communication and leadership skills. Practical Implications In terms of controlling as practice, and identify the profile, the role and the work of professionals in controllership, the study indicated that the ability to work under pressure and in a team is associated with the exercise of the function, in fulfilling the institutional mission and face the inherent challenges of the cooperative sector, making the powers and duties of the complex controller and adding value to the profession and status. Keywords Comptroller, Controller, Profile, Skills, Agricultural cooperatives.

CADEIA DE VALORES NA GESTÃO DE CUSTOS: UMA ANÁLISE ESTRATÉGICA EM COOPERATIVAS AGROPECUÁRIAS PARANAENSES

The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Parana. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Parana and Brazils economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage.

Chain of Values in Cost Management: A Strategic Analysis in Agricultural Cooperative Paraná, Brazil

The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Parana. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Parana and Brazils economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage.

Cadeia de valores na gestão de custos: uma análise estratégica em cooperativas agropecuárias paranaenses

The aim of this study is to analyze the strategic context in the value chain cost management in agricultural cooperatives in the state of Parana. The contribution to the state of the art theme is directed exploration of the literature produced by different authors related. The strategic and competitive analysis seeks to identify which items make up the value chain of organizations and their influences on the execution, planning and control your costs. The methodology was characterized as an empirical-analytic study conducted by survey research, collection, observation and data analysis. The choice of the sample for sending questionnaires directed to the representative of the agricultural sector in Parana and Brazils economy. Considering the limitations of the research, it was noted that the link between the different activities of agricultural cooperatives, begins in the acquisition of raw materials to after-sales of products developed by them. Thus, the different strategies on cost management of these companies, if considered in strategic cost analysis can result in competitive market advantage.