João Maurício Gama Boaventura

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

One of the roles of accounting is to provide information on business performance, either through financial accounting indicators or otherwise. Theoretical-empirical studies on the relationship between Corporate Financial Performance (CFP) and Corporate Social Performance (CSP) have increased in recent years, indicating the development of this research field. However, the contribution to the theory by empirical studies is made in an incremental manner, given that each study normally focuses on a particular aspect of the theory. Therefore, it is periodically necessary to conduct an analysis to evaluate how the aggregation of empirical studies has contributed to the evolution of the theory. Designing such an analysis was the objective of the present study. The theoretical framework covered the following: stakeholder theory, the relationship between CSP and CFP, good management theory, and slack resource theory. This research covered a 15-year period (1996 to 2010), and the data collection employed a search tool for the following databases: Ebsco, Proquest, and ISI. The sampling process obtained a set of 58 exclusively theoretical-empirical and quantitative articles that test the CSP-CFP relationship. The main results in the theoretical field reinforce the proposed positive relationship between CSP and CFP and good management theory and demonstrate a deficiency in the explanation of the temporal lag in the causal relationship between CSP and CFP as well as deficiencies in the description of the CSP construct. These results suggest future studies to research the temporal lag in the causal relationship between CSP and CFP and the possible reasons that the positive association between CSP and CFP has not been assumed in some empirical studies.

Um método para cenários empregando stakeholder analysis: um estudo no setor de automação comercial

Os metodos de construcao de cenarios sao muitas vezes criticados por serem demasiadamente custosos e complexos, dificultando a implementacao nas organizacoes. O primeiro objetivo deste trabalho e propor um metodo de cenarios que nao dispense o rigor metodologico, mas que seja compreensivel o suficiente para tornar sua implementacao viavel. O metodo fundamenta-se na abordagem de logica intuitiva, emprega um modelo de stakeholder analysis para gerar as variaveis necessarias para a construcao de cenarios e atende aos principios teoricos mais aceitos nesse campo de estudos. O segundo objetivo e a aplicacao do metodo que se sucedeu no setor de automacao comercial no Brasil. Concorreu para a escolha do setor ele pertencer a area de tecnologia de informacao, ser sujeito a rapidas transformacoes, ser uma industria com predominância do capital nacional e relacionar-se com questoes importantes como a Reforma Tributaria. Os resultados demonstraram que o metodo proposto e operacionalmente viavel e que stakeholder analysis e eficiente para o uso sugerido. Quanto ao setor, verificou-se que os principais stakeholders sao o governo, os concorrentes, a cadeia de distribuicao, as empresas de software e de cartoes de credito. As principais incertezas do setor, e que deram origem aos cenarios, referem-se a Reforma Fiscal e ao comportamento de consumidores e empresarios.

STAKEHOLDERS NA ATIVIDADE HOSPITALAR: UMA INVESTIGAÇÃO SETORIAL NO ESTADO DE SÃO PAULO

O objetivo deste trabalho consiste em descrever a dinâmica do setor hospitalar no Estado de Sao Paulo, buscando revelar como os stakeholders daquele setor interagem. Caracteriza- se como um estudo da area de estrategia aplicado a analise de um setor. Trata-se de um estudo exploratorio, com abordagem qualitativa, em que a coleta de dados foi realizada por meio de entrevistas com especialistas pertencentes a distintos grupos de stakeholders. O metodo empregado e a analise de stakeholders, o qual busca a identificacao dos stakeholders de maior influencia de um setor e verifica como seus interesses e acoes definem a dinâmica do mesmo. Os especialistas pertenciam a diferentes grupos de stakeholders , medida que demonstrou ter sido eficiente, pois, em virtude do conhecimento diversificado dos especialistas consultados, foi possivel um levantamento de variaveis que abrangeram diversos aspectos. Os resultados revelaram que os stakeholders mais influentes do setor sao: Pacientes, Saude Suplementar, Ministerio da Saude, Concorrentes, Medicos, Industria de Equipamentos Hospitalares, Industria Farmaceutica e Industria de Material Medico-Hospitalar. Verificou-se tambem que as variaveis ambientais de maior influencia sao: politica governamental de saude, inovacoes tecnologicas do setor hospitalar, poder aquisitivo da populacao, taxas de juros e idade media da populacao.

The influence of corporate social responsibility on employee satisfaction

Purpose The purpose of this paper is to examine the association between corporate social responsibility (CSR) and employee satisfaction. The study proposes and empirically tests two hypotheses: that CSR is positively associated with employee satisfaction, and that organizational image mediates the relationship between CSR and employee satisfaction. Design/methodology/approach The hypotheses were tested through regression analyses, using data from 85,167 questionnaires completed by employees at 381 Brazilian companies, as well as data pertaining to the “breadth” of CSR engagement of those same companies. Findings The results of this study provide evidence that CSR-oriented actions undertaken by companies will lead to a better organizational image, and this, in turn, will lead to greater employee satisfaction. Practical implications Because employee behaviour influences organizational outcomes and higher job satisfaction may lead to greater employee commitment to organizational goals and values, understanding the impact of CSR on employee satisfaction is relevant to corporate performance. Originality/value The study contributes to the body of empirical research on CSR by investigating the underlying mechanisms linking CSR with employee behaviour. Scholars in the area of CSR regularly explore the outcomes and impacts of CSR actions on internal and external stakeholders. However, the impacts of CSR for a critical group of stakeholders – namely, employees – and its underlying mechanisms are understudied in the CSR literature.

Clusters e APL's: análise bibliométrica das publicações nacionais no período de 2000 a 2011

The objective of this study is to analyze scientific publications about clusters and local production arrangements (LPAs) in Brazil from 2000 to 2011. The study was conducted in journals classified by Qualis (Capes) in the areas of Administration, Economics and Engineering, with a total of 80 papers. The analysis made it possible to identify publication characteristics regarding methodological approaches and research methods, the most cited authors, researched clusters and LPAs and the most studied themes. A tendency was verified in recent studies: the use of theoretical approaches with greater emphasis on cooperation. It was observed that empirical research, in general, is restricted to identifying the existence of clusters in given locations and to describing them with basis on the chosen research themes. Therefore, there is an opportunity for advancing the research and for an effective contribution for theory development.The objective of this study is to analyze scientific publications about clusters and local production arrangements (LPAs) in Brazil from 2000 to 2011. The study was conducted in journals classified by Qualis (Capes) in the areas of Administration, Economics and Engineering, with a total of 80 papers. The analysis made it possible to identify publication characteristics regarding methodological approaches and research methods, the most cited authors, researched clusters and LPAs and the most studied themes. A tendency was verified in recent studies: the use of theoretical approaches with greater emphasis on cooperation. It was observed that empirical research, in general, is restricted to identifying the existence of clusters in given locations and to describing them with basis on the chosen research themes. Therefore, there is an opportunity for advancing the research and for an effective contribution for theory development.

The game to play: expanding the co‐opetition proposal through the strategic games matrix

Purpose – Using Brandenburger and Nalebuffs 1995 co‐opetition model as a reference, the purpose of this paper is to seek to develop a tool that, based on the tenets of classical game theory, would enable scholars and managers to identify which games may be played in response to the different conflict of interest situations faced by companies in their business environments.Design/methodology/approach – The literature on game theory and business strategy are reviewed and a conceptual model, the strategic games matrix (SGM), is developed. Two novel games are described and modeled.Findings – The co‐opetition model is not sufficient to realistically represent most of the conflict of interest situations faced by companies. It seeks to address this problem through development of the SGM, which expands upon Brandenburger and Nalebuffs model by providing a broader perspective, through incorporation of an additional dimension (power ratio between players) and three novel, respectively, (rival, individualistic, an...

Proposição de Métricas para Avaliação da Competitividade em Redes de Negócio: uma Aplicação no Setor Siderúrgico Brasileiro

Business Networks (BN) are systems formed by companies that interact in specific way, and the result of these interactions is a remarkable ability to compete. The object of this research is the analysis of the competitiveness in BN, and the objective is to develop metrics for analysis of the competitiveness in BN. This is a qualitative descriptive research, and uses primary sources (questionnaires and semi-structured interviews) and secondary sources of information (articles and other publications in the area). From the model of analysis of competitiveness proposed by Zaccarelli et al. (2008), procedures were performed to analyze the feasibility of applying the original metric of the model and new metrics were developed when necessary. The evaluation of metrics was possible after the empirical analysis, which consisted of the application of the model in two steel makings BN, the ArcelorMittal BN and Votorantim Steel BN. It was found that the metrics of six of ten fundamentals of the model of Zaccarelli et al. (2008) had impracticable metrics, subsequently, new metrics were developed and tested. The main contribution of this study was the improvement of the model, which will enable advances in the analysis of competitiveness business network.

Governance structures and trust: a study of real estate networks

The present study aimed at verifying how different modes of governance structure are linked to different levels of interorganisational trust. Its theoretical grounding involves Transaction Cost Theory, which studies governance of interorganisational arrangements and research on trust in the business field. A descriptive and quantitative approach has been adopted to describe the relation between trust amongst business network participants and the mode of governance adopted by the surveyed networks. Hence, a detailed questionnaire has been employed, which was answered by 35 real estate agency managers, whose participation was directly linked to 11 business networks. By using Spearman methods of identification of non-parametric correlation and correspondence analysis, it was possible to verify that certain modes of governance structure associate with different levels of trust. Considering the scarcity of quantitative research on the theme, this paper contributes to the field by presenting results which point out that collectively-managed governance of regional cooperation networks is linked to high levels of trust; whereas governance of dispersed networks with the presence of a lead company are linked to low levels of trust. Medium levels of trust were observed in networks governed by an administrative organisation. Considering the practical aspect of administration in networks, one can conclude that the process of governance structure in such interorganisational arrangements should include deliberations about the influence of the adopted mode of governance on trust amongst participants. The paper does not allow generalizations of its conclusions beyond its chosen sample.

Saliência de Stakeholders e sua Relação com a Indústria: Um Estudo em Empresas Brasileiras de Capital Aberto

O objetivo desta pesquisa e investigar a associacao entre a variavel industria e a saliencia de stakeholders . O modelo teorico adotado nesta pesquisa trata-se do modelo de saliencia de stakeholders proposto por Mitchell, Agle e Wood (1997). A amostra e composta por 37 companhias que realizaram distribuicao publica de acoes no periodo de 2009 a 2011. O metodo utilizado trata-se da analise quantitativa do conteudo de prospectos definitivos. Os resultados apontam que a saliencia apresenta alta variabilidade na amostra. Porem, a variabilidade e menor nas subamostras agrupadas por industria do que na amostra total, na maioria das observacoes. Os resultados apontam, portanto, uma possivel associacao entre a industria e a saliencia de stakeholders .

ALINHAMENTO ESTRATÉGICO DA RESPONSABILIDADE SOCIAL CORPORATIVA: UM ESTUDO DE CASO NO SETOR BANCÁRIO BRASILEIRO

A maioria dos estudos que buscou testar a relacao entre desempenho social corporativo (CSP) e desempenho financeiro corporativo (CFP) indica que ha uma relacao positiva entre os dois desempenhos, porem nao existe ainda consenso entre os pesquisadores. Uma forma de elucidar essa questao e analisar com maior profundidade as variaveis que podem intervir nessa relacao. Uma das variaveis e o alinhamento estrategico da Responsabilidade Social Corporativa (RSC), uma vez que diversos autores tem defendido que o simples engajamento em atividades consideradas socialmente responsaveis nao leva a geracao de beneficios a empresa, mas sim quando elas estao alinhadas a estrategia organizacional. Diante desse contexto, o presente estudo buscou descrever os processos e praticas empresariais que favorecem o alinhamento estrategico da RSC. Para isso, foi proposto um framework , a partir da literatura, com as condicoes para o alinhamento e, em seguida, foi feito um estudo de caso de uma instituicao financeira, escolhida pelos criterios de alto desempenho social e financeiro. Os resultados mostraram que os processos e praticas que favorecem o alinhamento sao: melhoria do contexto competitivo, escolha de questoes ligadas a atividade principal, dialogo com stakeholders , envolvimento da alta gestao, envolvimento das areas funcionais e monitoramento dos resultados. O estudo contribui com o aprofundamento da discussao sobre a relacao entre CSP e CFP e com a criacao de um modelo para analise do alinhamento estrategico da RSC.