Abordagem do capital intelectual na perspectiva da tridimensionalidade da linguagem contábil

O artigo aborda o capital intelectual na perspectiva da tridimensionalidade da linguagem contábil. Para tanto, foi realizada pesquisa exploratória em fontes secundárias, com abordagem lógica dedutiva. O trabalho busca preencher uma lacuna existente na literatura quanto à necessidade de se considerar os elementos intangíveis, em particular, os relacionados ao capital intelectual, no processo de mensuração dos ativos das organizações. Inicialmente, faz uma incursão na conceituação e características de ativos, bem como na sua mensuração. Após, aborda os aspectos conceituais do capital intelectual, centrando maior atenção nas alternativas relacionadas à sua avaliação. Na seqüência, mostra o capital intelectual na perspectiva da tridimensionalidade da linguagem contábil e apresenta considerações finais ao estudo. Com base na pesquisa realizada, observou-se que os ativos possuem diversos atributos passíveis de mensuração.

Agressão no trabalho em processos de mudança organizacional: O papel mediador do cinismo organizacional e do comportamento político

Workplace aggression is a factor that shapes the interaction between individuals and their work environment and produces many undesirable outcomes, sometimes introducing heavy costs for organizations. Only through a comprehensive understanding o f the genesis of workplace aggression is possible to develop strategies and interventions to minimize its nefarious effects. The existent body of knowledge has already identified several individual, situational and contextual antecedents of workplace aggr ession, although this is a research area where significant gaps occur and many issues were still not addressed (Dupré & Barling, 2006). According to Neuman and Baron (1998) one of these predictors is organizational change, since certain changes in the work environment (e.g., changes in management) can lead to increased aggression. This paper intends to contribute to workplace aggression research by studying its relationship with organizational change, considering the mediation role of political behaviors an d organizational cynicism (Ammeter, Douglas, Gardner, Hochwarter, & Ferris, 2002). The literature review suggests that mediators and moderators that intervene in the relationships between workplace aggression and its antecedents are understudied topics. Ja mes (2005) sustains that organizational politics is related to cynicism and the empirical research of Miranda (2008) has identified leadership political behavior as an antecedent of cynicism but these two variables were not yet investigated regarding their relationship with workplace aggression. This investigation was operationalized using several scales including the Organizational Change Questionnaire - climate of change, processes, and readiness (Bouckenooghe, Devos, & Broeck, 2009), a Workplace Aggressio n Scale (Vicente, 2008, 2009), an Organizational Cynicism Scale (Wanous, Reichers, & Austin, 1994) and a Political Behavior Questionnaire (Yukl & Falbe, 1990). Participants representing a wide variety of jobs across many organizations were surveyed. The r esults of the study and its implications will be presented and discussed. This study contribution is also discussed in what concerns organizational change practices in organizations.