203 documents found, page 1 of 21

Influência da teoria da contabilidade no objetivo do relatório financeiro de fi...

Effects of using static and flexible budgets on process and product innovation

This study analyzes the effects of using static and flexible budgets on process and product innovation. A survey was conducted with managers of companies benefited by the Brazilian Law No. 11,196 of November 21, 2005, known as Lei do Bem (Law of Good), obtaining 133 valid answers. Partial least squares structural equation modeling was applied to test the hypotheses. Additionally, an importance-performance maps ...

PERCEPÇÃO DE JUSTIÇA ORGANIZACIONAL E SEUS REFLEXOS NA SATISFAÇÃO E INTENÇÃO DE...

Este estudo analisa as interações entre a percepção de justiça organizacional (dimensões distributiva, processual e interacional), satisfação no trabalho e intenção de turnover de auditores internos. Uma pesquisa de levantamento foi realizada com profissionais de auditoria interna e obteve-se um total de 126 respostas válidas, analisadas a partir da técnica de modelagem de equações estruturais. Os resultados re...

INFLUÊNCIA DE PRESSÕES AMBIENTAIS NA FORMAÇÃO DE REDES MEDIADAS PELOS SISTEMAS ...

Este estudo contribui para uma melhor compreensão da conexão entre a contabilidade gerencial e o seu contexto social, ao oferecer explicações para o fenômeno formação de rede-de-atores em incubadoras de empresas, a partir de elementos contábeis e contingenciais, inscritos nesta investigação nas pressões ambientais. O estudo fundamenta-se na Teoria Ator-Rede (Actor-Network Theory - ANT) e no modelo das alavancas...

Corporate Governance and Profitability of Closed Entities of Complementary Pens...

Objective: This study analyzes the relationship between good corporate governance practices (access to information, content of published information and management structure) and the performance (measured by the profitability of the plans) of the Closed Entities of Complementary Pension Funds (Entidades Fechadas de Previdência Complementar - EFPC).Method: The sample comprises 76 EFPCs ranked among the 89 public...

Reflexes of cooperation in the performance of franchises: mediation of informat...

This study analyzes the reflexes of cooperation in the performance of franchises, mediated by information sharing and interorganizational trust. A survey was conducted with managers of franchisees in the retail sector of pharmaceutical products, obtaining 151 valid answers. For data analysis structural equation modeling was used. The results revealed that, according to the managers' perception, the constructs o...

Construal Level Theory: Systematic Literature Review and Research Opportunities

The objective of this study is to map the use of Construal Level Theory (CLT) in publications in international journals to identify research opportunities. 50 articles from six international databases were selected and submitted to bibliometric and systemic analysis. The results showed that most studies explore only one psychological dimension. The simultaneous use of different psychological dimensions with the...

Influência de fatores contingenciais no desempenho municipal: evidências infere...

This study analyzes the influence of contingency factors on municipal performance throughout three government mandates. It considers external (environment) and internal (organizational leadership, organizational structure and size) contingency factors. Data from 293 municipalities, with 3,516 observations, related to the last three complete mandates, and were analyzed through data regression panel. The results ...

Efeitos do debate do sistema de mensuração de desempenho e do conflito cognitiv...

This study follows the flow of research that investigated the relationship between the performance measurement system and innovation but differs in considering innovation as a multidimensional construct. This study analyzes the effects of the performance measurement system debate and cognitive conflict on ambidextrous innovation. A survey was conducted with managers of companies listed in Brazil Bolsa Balcão (B...

Reflexes of Application of Funds on the Design and Use of the Management Contro...

Objective: This study analyzes the reflexes of application of funds by funding providers on the use of the Management Control System (MCS) mediated by its design in startups.Method: A survey was conducted on 387 startups listed in the Brazilian Startup Association, and the sample consists of 56 valid answers.Originality/Relevance: The research shows that the application of funds by funding providers is directly...