Suchergebnisse

A utilização do orçamento como artefato gerencial é uma prática enraizada na cultura de maior parte das organizações pelo mundo e quando uma organização não possui um processo de orçamento está fora do padrão do melhor modo de gestão. Diante das rápidas e constantes mudanças no ambiente em que as empresas estão inseridas, é possível que o orçamento não atenda de maneira satisfatória as necessidades de informação, sobretudo no que se refere à melhoria de desempenho. Criado na Inglaterra, o Beyond Budgeting preconiza a eliminação do orçamento e sugere a adoção de um processo flexível de gestão, com revisão periódica das metas estabelecidas e acompanhamento constante, de modo que ao se transferir a autonomia na utilização dos recursos aos responsáveis, estes têm a responsabilidade sobre as decisões quanto ao seu destino, reduzindo o desperdício e aumentando a eficiência em seu uso. Neste contexto, este trabalho consiste em verificar as publicações acerca deste tema, sob a ótica da bibliometria, veiculada em congressos e periódicos entre os anos de 2000 e 2015. Os resultados demonstram baixa veiculação de trabalhos acerca do Beyond Budgeting em congressos e periódicos relacionados à área da Contabilidade. Fatores como cultura, estrutura das organizações, crenças e mitos podem explicar a baixa aderência ao modelo inovador proposto pelo Beyond Budgeting.

The objective of this article is analyse how the sustainable practices adoption can contribute for the organization's legitimacy. Therefore, it was chosen the case of an organization that adopts sustainable behaviours when realizing services of expresses delivery using bicycles. Having a qualitativedescriptive approach, the study occurred in a company in the city of Curitiba, by means of interviews semi structured realized with managers and the use of the content analysis. The results evinced the three dimensions of sustainability (economic, social and environmental) are interconnected and are complementary, in a such way that social and environmental practices have proximity to the economic dimension, as well as, this last maintains relations to social and environmental practices. Although the franchise does not have sustainable practices standardized in its business units, it acts exteriorizing its sustainable role. The promotion of sustainable practices disseminated a positive image of the company in relation to its environment, contributing for its legitimacy in front of society with action in schools and with benefits to its employees. The study's main contribution allows to infer that the adoption of sustainable practices contributes for the organization's legitimacy allowing its recognition towards society. In this way, the legitimacy emphasizes the importance of the exercise of sustainability in organizations, improving its image and relationship with the several actors involved.

By means of the Local Innovation Agents (LIA) Program, the Brazilian Micro and Small Business Support Service (SEBRAE) has conveyed innovation to Brazilian micro and small businesses (MSBs). Within this setting, this paper aims to analyze the impact of organizational innovativeness on product-oriented innovativeness in agroindustry small businesses. Regarding methodology, Structural Equation Modelling (SEM) was employed in order to validate constructs and to analyze causal effects. The sample comprises secondary data from 249 agroindustry MSBs that participated in the LIA program between 2012 and 2014. Regarding results, the final models fulfills all constructs validation criteria and structural analysis indicated that both loading factors and path coefficients were statistically significant, besides presenting predictive relevance and explained variance (R²) of 57,9%. In sum, the results show that organizational innovativeness impacts positively product-oriented innovativeness, corroborating other studies that show the importance of organizational innovations.