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Featured researches published by Ronaldo Gomes Dultra-de-Lima.


International Journal of Operations & Production Management | 2015

Does the competitive orientation really lead to emphasis on different internal capabilities

Yen-Tsang Chen; Ronaldo Gomes Dultra-de-Lima; João Mário Csillag; José Carlos Tiomatsu Oyadomari

Purpose – The purpose of this paper is to investigate if the organization competitive orientation can really make firms emphasize different internal capability. This paper aims to revisit and extend the study proposed by Fleury and Fleury (2003). Design/methodology/approach – The survey instrument was employed to collect the sample composed by 163 companies from different sectors of Brazilian market. Additionally, several statistic techniques were applied such as cluster analysis, ANOVA test and hierarchical regression analysis to investigate the phenomenon. Findings – It was observed that three possible clusters can be built based on cumulative capabilities perspective and the Operation oriented group has no emphasis on production, logistic nether R & D capability, while other two clusters have a distinctive attentions on their internal capabilities. Research limitations/implications – The limitation of this research lies in using perceptual scale for performance and few constructs with one item for meas...


Theory and Applications of Categories | 2012

Modelo de Remuneração Variável Atrelada ao Balanced Scorecard

José Carlos Tiomatsu Oyadomari; Ronaldo Gomes Dultra-de-Lima; Andson Braga de Aguiar; Cristian A. Baldussi


Revista Contabilidade & Finanças | 2018

Use of management reports and performance of sales managers in an insurance company

José Carlos Tiomatsu Oyadomari; Bruno Duque; Edelcio Koitiro Nisiyama; Ronaldo Gomes Dultra-de-Lima; Octavio Ribeiro de Mendonça Neto


International Journal of Productivity and Performance Management | 2018

Flexible budgeting influence on organizational inertia and flexibility

José Carlos Tiomatsu Oyadomari; Paulo Afonso; Ronaldo Gomes Dultra-de-Lima; Octavio Ribeiro Ribeiro Mendonça Neto; Maria Carolina Gazso Righetti


Práticas em Contabilidade e Gestão | 2017

Metas e controle gerencial: o caso da Átomo Materiais Elétricos

José Carlos Tiomatsu Oyadomari; Ronaldo Gomes Dultra-de-Lima; Paulino Leite da Silva


Revista de Contabilidade e Organizações (Brasil) Num.19 Vol.7 | 2015

Inovação de práticas de controle gerencial e fontes de informação

José Carlos Tiomatsu Oyadomari; Ronaldo Gomes Dultra-de-Lima; Andson Braga de Aguiar; Yen-Tsang Chen


Revista de Educação e Pesquisa em Contabilidade (REPeC) | 2014

ASSOCIAÇÕES ENTRE INFORMAÇÕES, DESEMPENHO DA CONTROLADORIA E DESEMPENHO GERENCIAL E ORGANIZACIONAL: UM ESTUDO EXPLORATÓRIO

José Carlos Tiomatsu Oyadomari; Andson Braga de Aguiar; Chen Yen-Tsang; Ricardo Lopes Cardoso; Ronaldo Gomes Dultra-de-Lima


Revista de Educação e Pesquisa em Contabilidade | 2014

Asociaciones entre Informaciones, Desempeño de la Controladuría, Desempeño Gerencial y Organizacional: un Estudio Exploratorio

José Carlos Tiomatsu Oyadomari; Andson Braga de Aguiar; Chen Yen-Tsang; Ricardo Lopes Cardoso; Ronaldo Gomes Dultra-de-Lima


Revista Universo Contábil | 2013

INNOVATION INDUCTORS FACTORS AND MANAGEMENT CONTROL PRACTICES MAINTENANCE: AN EXPLORATORY STUDY

José Carlos Tiomatsu Oyadomari; Octavio Ribeiro de Mendonça Neto; Ricardo Lopes Cardoso; Ronaldo Gomes Dultra-de-Lima


Revista Universo Contábil | 2013

FATORES INDUTORES DE INOVAÇÃO E MANUTENÇÃO DE PRÁTICAS DE CONTROLE GERENCIAL: UM ESTUDO EXPLORATÓRIO

José Carlos Tiomatsu Oyadomari; Octavio Ribeiro de Mendonça Neto; Ricardo Lopes Cardoso; Ronaldo Gomes Dultra-de-Lima

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Ricardo Lopes Cardoso

Mackenzie Presbyterian University

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Yen-Tsang Chen

Fundação Getúlio Vargas

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Bruno Duque

Mackenzie Presbyterian University

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