Coleção de Artigos Acadêmicos
URI permanente para esta coleçãohttps://repositorio.insper.edu.br/handle/11224/3227
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Resultados da Pesquisa
Artigo Científico Implantação de Value Based Management em uma indústria de produtos para saúde animal(2023) Poltronieri, Carlos Cristiano; Oyadomari, José Carlos Tiomatsu; Parisi, ClaudioIndústrias brasileiras de saúde animal tendem a competir com players globais, haja vista a importação de tecnologias produtivas fora do Brasil, trazendo produtos e processos produtivos que concorrem com as indústrias locais tendo uma competitividade favorecida. Também outros fatores fazem com que empresas do setor sejam altamente competitivos, por exemplo a entrada de empresas em saúde humana trazendo diversas sinergias para a indústria de animais. No caso específico foi observado ao longo de quatro anos como uma indústria de saúde animal de companhia implementou um processo de gestão baseada em valor (VBM), sendo observadas as motivações para a utilização, os mecanismos implementados e resultados alcançados. Essencialmente no início do processo e frente a realidade que enfrentam os seus negócios, os acionistas elaboraram uma avaliação da empresa com base na metodologia de fluxo de caixa descontado – para esse processo de avaliação foi desenhado um plano de negócios para um período de cinco anos, e sendo definido uma avaliação target. Dessa maneira, para a operacionalização do plano de negócios, além da forte conscientização de ações estratégicas e táticas baseadas na geração de valor e atingimento da avaliação target, diversos mecanismos de controle gerencial foram implementados, observado um pacote de ferramentas que encontra forte relação com o modelo proposto por Malmi e Brown (2008).Artigo Científico Does social value guidance influence the decision of payment terms to suppliers? An experiment study(2023) Rotta, Clayton José; Oyadomari, José Carlos Tiomatsu; Aguiar, Andson Braga de; Mendonça Neto, Octávio Ribeiro de; Teixeira, Maria Luisa MendesThis study investigated whether professionals with different social orientation profiles make different decisions in an environment with relative autonomy. To test this, an experiment with 114 undergraduate students was carried out to identify the social value guidance profile (SVO) and to capture information in a simulation of decision-making simulation regarding extending the payment term to suppliers. The results show that different profiles do not influence decisions, even in environments of relative autonomy. The results also suggests that organizations can continue to hire people with different social orientation profiles, favoring diversity, without harming organizational goals. To the best of authors' knowledge, this is the first study that investigated this phenomenon considering different profiles of social orientation in the decision to choose the payment term to suppliers.Artigo Científico Direitos de decisão, percepção facilitadora de indicadores de desempenho e empoderamento psicológico: quase-experimento de campo com operadores de call center(2023) Bordin, Maximilian Zanelato; Mendonça Neto, Octávio Ribeiro de; Aguiar, Andson Braga de; Oyadomari, José Carlos TiomatsuEste estudo conduz um quase-experimento de campo para examinar benefícios individuais da delegação de direitos de decisão para operadores de call center. O grupo experimental foi composto por 25 operadores de um call center de pós-venda que tiveram ampliado seus direitos de decisão; para fins de comparabilidade, foram selecionados como grupo de controle 20 operadores de outro call center da própria empresa que não sofreram alterações em seus direitos de decisão. Relativamente ao grupo de controle, o grupo experimental apresentou aumento de percepção facilitadora dos indicadores de desempenho e de empoderamento psicológico. Adicionalmente, parte do benefício de maior empoderamento psicológico causado por maior nível de direitos de decisão é explicado pela maior percepção facilitadora dos indicadores de desempenho. A principal implicação prática destes resultados é que organizações interessadas em ampliar o sentimento de empoderamento psicológico de seus colaboradores podem encontrar nos controles gerenciais um mecanismo efetivo para essa finalidade.Artigo Científico Peer control, trust, and humility as antecedents of cooperation: an exploratory study(2023) Oyadomari, José Carlos Tiomatsu; Nisiyama, Edelcio Koitiro; Bido, Diógenes de Souza; Bordin, Maximilian ZanelatoThis study investigated the relationship between peer control, a construct of management accounting generally associated with negative aspects, and humility in performance evaluation, a mediator of cooperation. We also examined the association between trust and cooperation. To address all these relationships, we did a single entity survey in a Brazilian subsidiary of a multinational insurance company, through a representative sample of 147 respondents. The results show that peer control is positively associated with cooperation and with humility in performance evaluation, and the latter is positively associated with cooperation. In addition, trust is also positively associated with cooperation. The results contribute to the literature by developing the humility construct in performance evaluation, which is the attitude after the manager is informed of the achieved outcomes, and by trying untested relationships, such as the role of peer control in cooperation. Results can also be useful for organizations that seek cooperation of their employees, suggesting that they should use peer control, since they contribute to an attitude of humility in evaluating performance, and therefore, to cooperation.Artigo Científico Relacionamentos entre indicadores de desempenho, controles e desempenho estrategicamente alinhados(2023) Oyadomari, José Carlos Tiomatsu; Bido, Diógenes de Souza; Mendonça Neto, Octavio Ribeiro de; Aguiar, Andson Braga de; Dultra-de-Lima, Ronaldo GomesEste artigo investiga se os controles de planejamento, de custos e indicadores de desempenho estrategicamente alinhados (IDEA) são condições necessárias e suficientes para alcançar um alto nível de desempenho organizacional (DO). Ele preenche uma lacuna na pesquisa ao investigar elementos do sistema de controle gerencial como condições necessárias e suficientes para alcançar altos níveis de DO. Os achados mostram uma menor importância dos controles de planejamento e uma maior importância de alinhar prioridades e indicadores para alcançar altos níveis de desempenho. Este artigo é útil para os profissionais que precisam escolher que tipo de controles gerenciais são prioritários para alcançar altos níveis de desempenho. As estruturas conceituais de controle gerencial são úteis para a literatura e a prática; todavia, os profissionais não conseguem implementar todo o conjunto desses componentes, considerando a restrição de tempo e aspectos contingenciais. As empresas têm que escolher quais tipos de controles gerenciais devem implementar, objetivando alcançar desempenho. Como método de pesquisa foi adotada uma abordagem quantitativa baseada na teoria da contingência com uma amostra de 89 empresas brasileiras. As relações foram testadas usando modelagem de equações estruturais por mínimos quadrados parciais (partial least squares structural equations modeling - PLS-SEM), e a análise de condição necessária (necessary condition analysis - NCA) foi aplicada para identificar os controles gerenciais que são condições suficientes e necessárias para um desempenho superior. Os resultados do estudo sugerem que um nível alto de indicadores alinhados estrategicamente está associado à obtenção de alto nível de desempenho. Também sugerem a importância de alinhar prioridades estratégicas com indicadores de desempenho adequados, defendidos principalmente na literatura normativa (balanced scorecard) e empírica.Artigo Científico Exploring the Influences of Cybernetic and Dynamic Controls on Flexibility and Performance(2023) Oyadomari, José Carlos; Chen, Yen-Tsang; Dultra-de-Lima, Ronaldo Gomes; Mendonça Neto, Octávio Ribeiro deThis paper investigates the influence of cybernetic and dynamic controls on strategic and operational flexibility and, consequently, on monetary and non-monetary performance indicators. Even though business and operation strategies have been the object of many studies, management accounting studies on how management control systems could contribute to flexibility are scarce. We conducted a survey with 89 professionals who work in Brazilian companies and employed structural equation modeling (SEM) to test the relationships included in the theoretical model. Our findings indicate that the relationship between monetary cybernetic control and strategic flexibility is not statistically significant. The results support the positive association between non-monetary and dynamic controls on strategic flexibility. Finally, the findings also support the mediating role of operational flexibility in the relationship between strategic flexibility and performance. This paper’s main contribution to the management control literature is its explanation of the impact of management control systems on strategic flexibility, operational flexibility, and organizational performance. For practitioners, the results highlight the importance of role management control and business strategy to leverage performance.Artigo Científico Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American Firms(2023) Yoshikuni, Adilson Carlos; Dwivedi, Rajeev; Dultra-de-Lima, Ronaldo Gomes; Parisi, Claudio; Oyadomari , José Carlos TiomatsuNowadays, accounting departments highly rely on accounting information systems to make decisions based on current, updated, and contemporary data. And, most accounting practices can be enhanced by emerging technologies coupled with accounting information systems. Therefore, contemporary accounting information systems (AIS) coupled with emerging technologies is the highest priority in organizations to make decisions that can contribute to strategic flexibility and performance of the organizations. The objective of the study is to identify the role of information systems infrastructure integration (ISII) on strategic flexibility and innovation (SFI) through the mediated role of information systems (IS)-enabled strategic enterprise management (IS-SEM) practices and decision-making performance (DMP). The study is based on contemporary literature in the field of emerging Technologies in accounting information systems particularly business intelligence and analytics (BI &A). Resource-based view had been applied to create novel constructs to test the research framework and hypothesis. The research framework and hypothesis are tested based on 388 organizations from Brazil and USA. The results reflect that information systems infrastructure integration impacts strategic flexibility and innovations in organizations. Further, there is no difference observed between North American and South American organizations. The results of the research suggest that accounting information systems (AIS) practitioners and researchers should look beyond emerging technologies investments and shift their attention to how information systems infrastructure integration (ISII) and information systems-enabled strategic enterprise management (IS-SEM) practices can leverage decision-making performance (DMP) and impact on strategic flexibility and innovation.Artigo Científico Is primary health care worth it in the long run? Evidence from Brazil(2023) Ferreira-Batista, Natalia Nunes; Teixeira, Adriano Dutra; Diaz, Maria Dolores Montoya; Postali, Fernando Antonio Slaibe; Moreno-Serra, Rodrigo; Love-Koh, JamesThis paper assesses whether Brazilian primary health care is worth it in the long-run by estimating the accumulated costs and benefits of its flagship, the Family Health Strategy program (ESF). We employ an alternative strategy centered on years of exposure to the program to incorporate its dynamics. We also account for the program's heterogeneity with respect to the remuneration of ESF health teams and the intensity of coverage across Brazilian municipalities, measure by the number of people assisted by each ESF team, on average. To address heterogeneity in professional earnings, this paper employs, for the first time, a dataset containing the remuneration of professionals allocated to all ESF teams nationwide. The benefits are measured by the avoided deaths and hospitalizations due to causes sensitive to primary care. Results suggest that the net monetary benefit of the program is positive on average, with an optimum time of exposure of approximately 16 years. Significant heterogeneities in cost-benefit results were found since costs outweigh benefits in localities where the coverage is low intensive. On the other hand, the benefits outweigh the costs by 22.5% on average in municipalities with high intensive coverage.Artigo Científico Well-Connected Communities in Real-World and Synthetic Networks(2023) Park, Minhyuk; Tabatabaee, Yasamin; Ramavarapu, Vikram; Liu, Baqiao; Pailodi, Vidya Kamath; Ramachandran, Rajiv; Korobskiy, Dmitriy; FABIO JOSE AYRES; Chacko, George; Warnow, TandyIntegral to the problem of detecting communities through graph clustering is the expectation that they are "well connected". In this respect, we examine five different community detection approaches optimizing different criteria: the Leiden algorithm optimizing the Constant Potts Model, the Leiden algorithm optimizing modularity, Iterative K-Core Clustering (IKC), Infomap, and Markov Clustering (MCL). Surprisingly, all these methods produce, to varying extents, communities that fail even a mild requirement for well connectedness. To remediate clusters that are not well connected, we have developed the "Connectivity Modifier" (CM), which, at the cost of coverage, iteratively removes small edge cuts and re-clusters until all communities produced are well connected. Results from real-world and synthetic networks illustrate a tradeoff users make between well connected clusters and coverage, and raise questions about the "clusterability" of networks and models of community structure.Artigo Científico How Reliable Are The Screening Tools As A Triage Element For The Application Of The Global Leadership Initiative On Malnutrition (Glim)? Prospective Multicenter Observational Study(2023) Lopes, G.G.; Piovacari, S. M. F.; Moraes, J. R.; Santos, H. B. C.; Rakovicius, A. K. Z.; ANDRE FILIPE DE MORAES BATISTA; Pereira, A.J.Rationale: The international GLIM guideline recommends on the use of nutritional screening for the diagnosis of hospital malnutrition. However, as clinical outcomes were not included in the original validation of these instruments and their sensitivity (true positive rate) is unknown, it is not possible to report a chance of a truly at nutritional risk patient not being identified by screening and consequently not being evaluated by the GLIM. Methods: Multicenter, prospective observational trial in 3 Brazilian tertiary hospitals, carried out between December/21 to February/22. A convenience sample was used based on patients with expected length of stay at hospital longer than 48 hours. Pregnant women, under 18 years old, palliative care, lymphedema and muscle atrophy of neurological causes patients were excluded. NRS 2002, MNA-SF and ESPEN 2019 tools were applied to the specific populations (following international guidelines) by trained and validated Dietitians. Hospital mortality data were extracted from the local electronic medical records. Results: 676 patients were included, 54% male, 90% white with a mean age of 63 years (SD: ±21) and BMI of 27.50 kg/m2 (SD: ±4.72), hospitalized in the wards (68%). The most used nutritional screening was NRS 2002 (52%). In the sample, 39% were at nutritional risk, of these 5.6% died. An overview of nutritional screening tools’ performance are shown in the Table. In addition, accuracy found was 0.59 and area under the curve was 0,69 for predicting in-hospital deaths.