Rbgn-Revista Brasileira De Gestao De Negocios最新文献_第7页

Corporate Social Responsibility and employee behavior: mediating role of organizational commitment 企业社会责任与员工行为:组织承诺的中介作用

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-07-12 DOI: 10.7819/RBGN.V18I60.2319

M. T. Azim

{"title":"Corporate Social Responsibility and employee behavior: mediating role of organizational commitment","authors":"M. T. Azim","doi":"10.7819/RBGN.V18I60.2319","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.2319","url":null,"abstract":"Purpose – The study investigates the relationship between employees’ perception about the external CSR practices of their organizations and employees’ organizational commitment (affective) and job engagement, organization engagement, organizational citizenship behavior related to the individual, and organizational citizenship behavior related to the organization in the context of the Saudi banking industry. Design/methodology/approach – The study draws its theoretical groundwork from social identity theory (Tajfel & Turner, 1979) and social exchange theory (Blau, 1964). Data were collected through survey questionnaire, and the Mediation regression analysis is used for exploring the relationship between independent and dependent variables based on Baron & Kenny’s (1986) method. Findings – The study observes a positive relationship between perceived CSR and organizational commitment, employee engagement and organizational citizenship behavior related to organization. However, the organizational citizenship behavior related to the individual is not observed to have linked to perceived CSR. Originality/value – The uniqueness of this study lies on its framework and a particular aspect of CSR measurement. It conceptualizes one integrated model to build a relationship among CSR, organizational commitment, employee engagement and OCB. As the study views CSR as a competitive tool for the organizations, here the CSR activities are measured in relative rather than absolute terms, stand-alone act of an organization.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"18 1","pages":"207-225"},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V18I60.2319","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 64

Economic appraisal of production flexibility in different regions of the Brazilian sugar and ethanol industry 巴西糖和乙醇工业不同地区生产灵活性的经济评价

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-07-12 DOI: 10.7819/RBGN.V18I60.2867

David Eduardo López Pantoja, C. P. Samanez, Javier G. Castro, F. Aiube

{"title":"Economic appraisal of production flexibility in different regions of the Brazilian sugar and ethanol industry","authors":"David Eduardo López Pantoja, C. P. Samanez, Javier G. Castro, F. Aiube","doi":"10.7819/RBGN.V18I60.2867","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.2867","url":null,"abstract":"Purpose – The main goal of this study is to demonstrate the value of flexibility within sugar and ethanol production. We use real data for the Southeast and Northeast regions of Brazil, which are subject to different taxes rates. Design/methodology/approach – The framework of this study is based on Real Options valuation. We valued the option to switch between sugar and ethanol production. The dynamics of prices was based on the recombinant trees of Nelson and Ramaswamy (1990) and on the bivariate trees of Hahn e Dyer (2011). Empirical data is from the Center of Advanced and Applied Economic Studies (CEPEA), ESALQ-USP, from May/2003 through July/2014. Prices were deflated using the Brazilian Price Index (IGP-DI), available at the Ipeadata site based on July/2014. Findings – The results show that, in both regions, flexible systems have greater value than those that produce only one product. Southeast plants exhibit greater value added if compared with Northeast plants, not only because of lower taxes, but also due to higher productivity. Originality/value – This paper quantifies value added by the flexible system in the production of sugar and ethanol in two Brazilian regions subject to different taxes. Moreover, it demonstrates that regulators can use policies and incentives to establish flexible plants. In this way, both producers and fiscal authorities will achieve greater gains.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"16 1","pages":"226-244"},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Um estudo internacional sobre os fatores que explicam a expectativa de alto crescimento em novos empreendimentos: uma perspectiva de gênero 解释新企业高增长预期因素的国际研究:性别视角

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-07-12 DOI: 10.7819/RBGN.V18I60.1947

Matilde Ruiz Arroyo, María del Mar Fuentes Fuentes, Jenny María Ruiz Jiménez

{"title":"Um estudo internacional sobre os fatores que explicam a expectativa de alto crescimento em novos empreendimentos: uma perspectiva de gênero","authors":"Matilde Ruiz Arroyo, María del Mar Fuentes Fuentes, Jenny María Ruiz Jiménez","doi":"10.7819/RBGN.V18I60.1947","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.1947","url":null,"abstract":"Purpose – Given the importance of high-impact entrepreneurship to economic growth, and the remarkable potential that women entrepreneurs have yet to contribute to the economic activity, in this study we propose a model to explain an entrepreneur’s high-growth expectation based on relevant strategic variables, additionally addressing the identification of possible gender differences in the predictors of an entrepreneur’s expectation for high-growth. Design/methodology/approach – We use data from the 2009 Global Entrepreneurship Monitor (GEM), working on a sample of 8,641 early-stage entrepreneurs referred to 49 countries. We perform hierarchical binomial logistic regressions, including a segmented analysis to compare the model between women and men entrepreneurs. Findings – Based on our results, we confirm gender as a strong explanatory variable for growth aspirations, with women having lower levels of expectation for the high-growth of their ventures. Moreover, in comparing the determinants of high-growth expectation by gender, we can conclude that the set of significant predictors is not the same for male and female entrepreneurs. These results suggest a moderating effect of gender in shaping the configuration of the factors determining an entrepreneur’s propensity for high-growth. Originality/value – This research contributes to a better understanding of the factors driving high-growth expectation, thus helping to advance knowledge in the area of strategic entrepreneurship, as well as in women’s entrepreneurship literature. As for practical implications, our results point out to the necessity of designing specific policies for men and women, in order to promote high-growth entrepreneurship.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"18 1","pages":"171-190"},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V18I60.1947","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71250842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

Business value of IT capabilities: effects on processes and firm performance in a developing country IT能力的商业价值:在发展中国家对流程和公司绩效的影响

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-07-12 DOI: 10.7819/RBGN.V18I60.2746

D. Oliveira, A. C. Maçada, Gessy Dhein Oliveira

{"title":"Business value of IT capabilities: effects on processes and firm performance in a developing country","authors":"D. Oliveira, A. C. Maçada, Gessy Dhein Oliveira","doi":"10.7819/RBGN.V18I60.2746","DOIUrl":"https://doi.org/10.7819/RBGN.V18I60.2746","url":null,"abstract":"Purpose –This article proposes an integrated three-stage model, which tests the impact of IT capabilities at the firm level. Design/methodology/approach – The measurement model was constructed from the following research phases: i) assessment of the variables by experts in the fields of IS and business; ii) survey pretest; and iii) pilot survey. The full survey was applied to managers from IT and business fields in Brazil’s largest organizations, and was analyzed through Structural Equation Modelling. Findings – The results of the full survey allow us to conclude about the relationships that exist between IT capabilities, information quality and performance processes. Performance processes partially mediate the impact of IT capabilities on firm performance. Originality/value – The results presented contribute to the academic and management aspects, for they allow: i) to replicate the model in other research contexts (national, international) and evaluating incremental improvements of IT capabilities on firm performance; ii) the identification of intermediate performance indicators, associated with the use of IT, and the concentration of energy of organizations in the measurement of IT effects on business processes; iii) the adoption of the model for horizontal analysis of IT performance in large companies, from the perspective of business and IT managers.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"18 1","pages":"245-266"},"PeriodicalIF":1.1,"publicationDate":"2016-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.7819/RBGN.V18I60.2746","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 12

Do experiential events create city brand 体验式活动能塑造城市品牌吗

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-07-12 DOI: 10.7819/RBGN.V18I60.2536

Natalia Vila López, Inés Kuster Boluda, J.Trinidad Marín Aguilar

引用次数: 3

Influence of customer value orientation, brand value, and business ethics level on organizational performance 顾客价值导向、品牌价值、商业道德水平对组织绩效的影响

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-06-10 DOI: 10.7819/RBGN.V18I59.1701

Leslier Valenzuela Fernández, Francisco Javier Villegas Pinuer

引用次数: 18

Career anchors and values from different career management perspectives 从不同的职业管理角度看职业锚和价值观

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-06-10 DOI: 10.7819/RBGN.V18I59.2260

R. C. D. Silva, L. Trevisan, E. F. R. Veloso, Joel Souza Dutra

{"title":"Career anchors and values from different career management perspectives","authors":"R. C. D. Silva, L. Trevisan, E. F. R. Veloso, Joel Souza Dutra","doi":"10.7819/RBGN.V18I59.2260","DOIUrl":"https://doi.org/10.7819/RBGN.V18I59.2260","url":null,"abstract":"Purpose – To analyze the relationships between career anchors and young Generation Y professionals’ values, from the career concept perspective. Design/methodology/approach – Research concerning the proposed objective was carried out through quantitative research involving 189 Business Administration majors from a Catholic university in Sao Paulo, Brazil. We used two instruments to identify the career anchors and values of respondents: Schein (1990) and Schwartz (1994), respectively. We used statistical techniques to explore the relationships between career anchors and values. Findings – Among the results, mention should be made to the statistical relationships found between analyzed career anchors and values. It is also important to stress that, although the Lifestyle career anchor was predominantly present in the conglomerate division, this anchor was the predominant characteristic in the differentiation of the smaller group of respondents, the new career group. The General Management Career Anchor, which presents a lower incidence, is the predominant characteristic of the larger group, referring to organizational careers. As well as the Lifestyle career anchor, the Hedonism value was predominant among respondents. Originality/value – The need to consider the following was found: Generation Y presents generational characteristics that drive people management to propose work structures that offer activities to generate learning, pleasure, self-fulfillment and conciliation between work and personal life.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"18 1","pages":"145-162"},"PeriodicalIF":1.1,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 18

Country image effect on product assessment: moderating role of consumer nationality 国家形象对产品评价的影响:消费者国籍的调节作用

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-06-10 DOI: 10.7819/RBGN.V18I59.2474

C. Costa, Jorge Carneiro, Rafael Goldszmidt

引用次数: 4

Third sector governance: a case study in a university support foundation 第三部门治理:一个大学支持基金会的案例研究

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-06-10 DOI: 10.7819/RBGN.V18I59.2107

Lucimar Ávila, Carlos Osmar Bertero

{"title":"Third sector governance: a case study in a university support foundation","authors":"Lucimar Ávila, Carlos Osmar Bertero","doi":"10.7819/RBGN.V18I59.2107","DOIUrl":"https://doi.org/10.7819/RBGN.V18I59.2107","url":null,"abstract":"Purpose – To establish a Governance Index (GOVI) to measure the relationship and influences with economic and financial performance and of volume of operations in a third sector entity. Design/methodology/approach – Exploratory, documentary and bibliographic research and content analysis, in order to achieve a GOVI derived from the use of independence, accountability and transparency variables in the period between 1986 and 2010. Questionnaires, administrative and accounting information are all used to characterize economic and financial performance indexes and determinants of the operations volume of the studied entity. Data was statistically processed through descriptive analysis, confirmatory factor analysis, and logistic regression analysis. Findings – The research came to two conclusions: the proposed data collection instrument presented good adjustment indexes; and the GOVI has a significant relationship with the variables used to measure performance. This may indicate that determining the GOVI is a suitable tool for confrontation and measurement of performance of nonprofit organizations. Moreover, managers’ independence should be largely used in management of third sector entities. Originality/value – The validation of the data collection instrument and the way the GOVI was obtained is one of the contributions of this study, since similar ways of measuring third sector performance were not found in literature. Choosing economic and financial performance and operations volume to study the relationship with the GOVI in nonprofit entities also was not found.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"18 1","pages":"125-144"},"PeriodicalIF":1.1,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251042","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20) “公允价值”会计准则在葡萄牙股票指数20 (PSI-20)上市公司损益表中的应用

IF 1.1 4区管理学

Rbgn-Revista Brasileira De Gestao De Negocios Pub Date : 2016-06-10 DOI: 10.7819/RBGN.V18I59.2470

Tiago Cardao-Pito, J. Barros

{"title":"The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20)","authors":"Tiago Cardao-Pito, J. Barros","doi":"10.7819/RBGN.V18I59.2470","DOIUrl":"https://doi.org/10.7819/RBGN.V18I59.2470","url":null,"abstract":"Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial statements through a complex and unpractical method based on subjective information. Still, the impacts of “fair value” accounting upon taxes and public revenues are rarely discussed. Design/methodology/approach – The Portuguese case allows us to study taxation and public revenues. Through European Union norms, “fair value” standards have become mandatory after 2005 for companies listed in European stock-exchanges. Nevertheless, Portuguese corporate tax law was reformulated in 2010 to strongly restrict the use of “fair value” for taxation purposes. We study the use of “fair value” in the Income Statements of the largest companies listed in the Portuguese exchange between 2005 and 2012. Findings – If Portugal had not adopted “fair value” standards, its tax revenue would have been higher. Over all analyzed years and in almost all studied companies, average “fair value” adjustments are negative. Although a statistical association between negative adjustments and the economic cycle was found, this statistical association is not very strong. Therefore, the economic cycle cannot be used as the only explanation for the use of “fair value”. Originality/value – This paper demonstrates that discussions concerning the “fair value” accounting method must not ignore its possible impacts on government taxes and public revenue.","PeriodicalId":45001,"journal":{"name":"Rbgn-Revista Brasileira De Gestao De Negocios","volume":"18 1","pages":"67-86"},"PeriodicalIF":1.1,"publicationDate":"2016-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71251126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10