Gestão do Conhecimento: a produção científica em períodos brasileiros entre 1997 e 2006

This study analyzes how the subject ""Knowledge Management"" (KM) has been published by authors of the Information Science (IS) and Administration (ADM). The research identifies the most productive periodicals, the most prolific institutions and authors in each area, as well as the results obtained. This is a study that presents the mapping of the Brazilian scientific production on KM, in national periodicals level A from CAPES, in the IS and ADM areas. The study is divided into three periods: 1997-2006, 1997-2001 and 2002-2006. The theoretical foundation is based on Nonaka and Takeuchi, Davenport and Prusak, Davenport and Cronin. Seventy-six articles are analyzed, forty in the IS area and thirty-six in the ADM area. The results indicate that the IS has published much more on the subject KM than the ADM. Although the chart presented is not exhaustive, it represents an important sample of the Brazilian scientific production on KM, from 1997-2006.

The Adequacy of the Enterprise Resources Planning (ERP) Systems for the Creation of intangible Managerial Accounting Information: an exploratory study

The general objective of this work was to study the contribution of the ERP for the quality of the managerial accounting information, through the perception of managers of large sized Brazilian companies. The initial principle was that, presently, we live in an enterprise reality characterized by global and competitive worldwide scenery where the information about the enterprise performance and the evaluation of the intangible assets are necessary conditions for the survival, of the companies. The research of the exploratory type is based on a sample of 37 managers of large sized-Brazilian companies. The analysis of the data treated by means of the qualitative method showed that the great majority of the companies of the sample (86%) possess an ERP implanted. It also showed that this system is used in combination with other applicative software. The managers, in its majority, were also satisfied with the information generated in relation to the dimensions Time and Content. However, with regard to the qualitative nature of the information, the ERP made some analysis possible when the Balanced Scorecard was adopted, but information able to provide an estimate of the investments carried through in the intangible assets was not obtained. These results Suggest that in these companies ERP systems are not adequate to support strategic decisions.

Variable Demand and Profitability in Service Companies: a case study in the information technology sector

Managing a variable demand scenario is particularly challenging on services organizations because services companies usually have a major part of fixed costs. The article studies how a services organization manages its demand variability and its relation with the organization`s profitability. Moreover, the study searched for alternatives used to reduce the demand variability`s impact on the profitability of the company. The research was based on a case study with a Brazilian services provider on information technology business. The study suggests that alternatives like using outsourced employees to cover demand peaks may bring benefits only on short term, reducing the profitability of the company on long term: Some options are revealed, like the internationalization of employees and the investment on developing its own workforce.