24 resultados para Strategic management accounting
em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"
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Purpose - Organisations may be considered, at the same time, either part of the problem or part of the solution for the social-environmental crisis that is occurring. To be part of the solution, they must head for a strategic management of corporate social responsibility (CSR). The objective of the present study is to identify and analyse the interfaces between theoretical models of strategic implementation of CSR and the variables and major players involved in this process. Design/methodology/approach - This is a qualitative research using a case study strategy. The company chosen for this case study has been highlighted as one of the best national companies to work for, with significant social responsibility indices. Findings - The case study found some results, such as the importance of aligning with human resource management for strategic implementation of CSR and the integrative characteristic between different workers, that are essential for this process. Originality/value - Only a few international articles discuss CSR in Brazil. The results could be useful for classes focusing on Doing business in Brazil. © Emerald Group Publishing Limited.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Psicologia - FCLAS
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A literatura sugere que o Seis Sigma trouxe contribuições sob vários aspectos, tanto no âmbito da gestão da qualidade como também da gestão estratégica. No entanto, ainda há certa escassez de informações sobre esse assunto no cenário organizacional brasileiro. Este artigo visa reduzir essa carência da literatura, mostrando uma visão prática sobre as contribuições decorrentes dos investimentos no Seis Sigma para empresas do Brasil. A relevância de requisitos essenciais - como conceito de qualidade; combinação das abordagens estatística e estratégica; sistematização metodológica; formação de especialistas; e gestão de projetos - é discutida tanto em âmbito teórico-conceitual como prático. O método do estudo de caso foi aplicado para obter o embasamento empírico da pesquisa. Os investimentos no Seis Sigma feitos por duas subsidiárias brasileiras de empresas multinacionais norte-americanas (uma de manufatura e uma de serviços) são apresentados e reforçam a relevância dos requisitos supracitados.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Ciência da Informação - FFC
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Ciência da Informação - FFC
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Pós-graduação em Engenharia Mecânica - FEG
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The strategic management of information plays a fundamental role in the organizational management process since the decision-making process depend on the need for survival in a highly competitive market. Companies are constantly concerned about information transparency and good practices of corporate governance (CG) which, in turn, directs relations between the controlling power of the company and investors. In this context, this article presents the relationship between the disclosing of information of joint-stock companies by means of using XBRL, the open data model adopted by the Brazilian government, a model that boosted the publication of Information Access Law (Lei de Acesso à Informação), nº 12,527 of 18 November 2011. Information access should be permeated by a mediation policy in order to subsidize the knowledge construction and decision-making of investors. The XBRL is the main model for the publishing of financial information. The use of XBRL by means of new semantic standard created for Linked Data, strengthens the information dissemination, as well as creates analysis mechanisms and cross-referencing of data with different open databases available on the Internet, providing added value to the data/information accessed by civil society.
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The present production aims to approach environmental sustainability and communication to demonstrate that the public relations´s professional is capable of legitimation process´s assistance of ethics and coherent speechs and capable of sense´s construction´s assistance for environmental sustainability on contemporary organizations. This position shows that organization´s consistent speechs are connected with its institutional mission and effort besides, it is value and sensitive to interested parts that emphasis the environmental preservation and environmental project´s introduction, integrating organization with community. On this context it is constructed a discussion about Sustainability Report´s content and guidelines used for sustainability reporting framework, as where as main environmental organizational activities, analyzing three different companies and its respective Sustainability Reports on 2009. Thereby, it is pointed out relevance of efficient communication which deal with opposite interests between organizations and its stakeholders so that public relations focus on strategic management trying to include negotiation, dialogue, transparency and ethics to line up both interests