Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos
Ano de defesa: | 2014 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | , |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Universidade Presbiteriana Mackenzie
|
Programa de Pós-Graduação: |
Controladoria Empresarial
|
Departamento: |
Ciências Contábeis
|
País: |
BR
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | http://dspace.mackenzie.br/handle/10899/26301 |
Resumo: | The main objective of this study was to investigate the perception and contribution of the managers of Controller s Department to sustainability in a retail, fashion and consumer electronics industry. The research fits into the business environment in which sustainability is increasingly present in the strategic agenda of corporate executives due to greater stakeholder engagement regarding socially responsible organizations attitude as a theme. In this intent, we posed the following research question: how is the adoption of sustainability based on the triple bottom line model influencing the practices of the Controller s Department of the company? Thus, for conducting this research, it has been assumed that the economic view is the prevailing one in the functions of the Controller s Department and managers are still unclear about the contribution of the management in the social and environmental aspects. Therefore, to achieve the research objectives, we proceeded with analysis of the literature on the topic of sustainability and Controllership. The typology of this research is exploratory with qualitative approach because it aimed to investigate how sustainability is influencing the Controller s Department and the contribution of managers by adopting the theme. The method used was case study. The sample was selected by the criterion of accessibility and processing of data was done through content analysis. The research findings indicate that sustainability issue still needs further understanding of the managers of Controller s Department in their conceptual, procedural and organizational aspects; which is the economic view that prevails in the functions and activities of managers. |
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2016-03-15T19:32:51Z2020-05-28T18:17:36Z2014-12-112020-05-28T18:17:36Z2014-05-21http://dspace.mackenzie.br/handle/10899/26301The main objective of this study was to investigate the perception and contribution of the managers of Controller s Department to sustainability in a retail, fashion and consumer electronics industry. The research fits into the business environment in which sustainability is increasingly present in the strategic agenda of corporate executives due to greater stakeholder engagement regarding socially responsible organizations attitude as a theme. In this intent, we posed the following research question: how is the adoption of sustainability based on the triple bottom line model influencing the practices of the Controller s Department of the company? Thus, for conducting this research, it has been assumed that the economic view is the prevailing one in the functions of the Controller s Department and managers are still unclear about the contribution of the management in the social and environmental aspects. Therefore, to achieve the research objectives, we proceeded with analysis of the literature on the topic of sustainability and Controllership. The typology of this research is exploratory with qualitative approach because it aimed to investigate how sustainability is influencing the Controller s Department and the contribution of managers by adopting the theme. The method used was case study. The sample was selected by the criterion of accessibility and processing of data was done through content analysis. The research findings indicate that sustainability issue still needs further understanding of the managers of Controller s Department in their conceptual, procedural and organizational aspects; which is the economic view that prevails in the functions and activities of managers.Objetivo principal do presente estudo é investigar a percepção e contribuição dos gestores de Controladoria quanto ao tema sustentabilidade em uma empresa de varejo do setor de moda e eletroeletrônicos. A pesquisa se insere no ambiente de negócios onde a sustentabilidade é um tema cada vez mais presente na agenda estratégica dos executivos de empresas devido ao maior engajamento de stakeholders quanto às atitudes socialmente responsáveis das organizações. Dessa forma, propõe-se a seguinte questão de pesquisa: como a adoção da sustentabilidade baseada no modelo triple bottom line está influenciando as práticas da Controladoria da empresa? Assim, para condução desta pesquisa, partiu-se do pressuposto que a visão econômica é a que prevalece nas funções dos gestores de Controladoria e ainda não está clara a contribuição destes gestores nos aspectos social e ambiental. Para atingir os objetivos de pesquisa, procedeu-se com análise da literatura sobre o tema sustentabilidade e Controladoria. Enquanto tipologia, esta pesquisa se enquadra em seus os objetivos como exploratória de abordagem qualitativa, pois teve como principal objetivo investigar como a sustentabilidade está influenciando as práticas de Controladoria e a contribuição dos gestores para a adoção do tema. O método utilizado foi estudo de caso. A amostra foi selecionada pelo critério de acessibilidade e o tratamento de dados foi feito por meio de análise de conteúdo. Os achados da pesquisa indicam que o tema sustentabilidade ainda carece de maior compreensão dos gestores de Controladoria em seus aspectos conceituais, procedimentais e organizacionais, pois é a visão econômica que prevalece nas funções e atividades dos gestores.application/pdfporUniversidade Presbiteriana MackenzieControladoria EmpresarialUPMBRCiências Contábeissustentabilidadetriple bottom linecontroladoriavarejosustainabilitytriple bottom linecontrollershipretailCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISSustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisImoniana, Joshua Onomehttp://lattes.cnpq.br/2383282388193527Mendonça Neto, Octavio Ribeiro dePereira, Anisio Candidohttp://lattes.cnpq.br/5798574967417360http://lattes.cnpq.br/1781942676158119Lima, Eriko Kimurahttp://tede.mackenzie.br/jspui/retrieve/3223/Eriko%20Kimura%20Lima.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/951/1/Eriko%20Kimura%20Lima.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml2660http://dspace.mackenzie.br/bitstream/10899/26301/1/ORE.xml6ff17824d047f7fd4044947a4762d02dMD5110899/263012020-05-28 15:17:36.652Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos |
title |
Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos |
spellingShingle |
Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos Lima, Eriko Kimura sustentabilidade triple bottom line controladoria varejo sustainability triple bottom line controllership retail CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos |
title_full |
Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos |
title_fullStr |
Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos |
title_full_unstemmed |
Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos |
title_sort |
Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos |
author |
Lima, Eriko Kimura |
author_facet |
Lima, Eriko Kimura |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Imoniana, Joshua Onome |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2383282388193527 |
dc.contributor.referee1.fl_str_mv |
Mendonça Neto, Octavio Ribeiro de |
dc.contributor.referee2.fl_str_mv |
Pereira, Anisio Candido |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/5798574967417360 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1781942676158119 |
dc.contributor.author.fl_str_mv |
Lima, Eriko Kimura |
contributor_str_mv |
Imoniana, Joshua Onome Mendonça Neto, Octavio Ribeiro de Pereira, Anisio Candido |
dc.subject.por.fl_str_mv |
sustentabilidade triple bottom line controladoria varejo |
topic |
sustentabilidade triple bottom line controladoria varejo sustainability triple bottom line controllership retail CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
sustainability triple bottom line controllership retail |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The main objective of this study was to investigate the perception and contribution of the managers of Controller s Department to sustainability in a retail, fashion and consumer electronics industry. The research fits into the business environment in which sustainability is increasingly present in the strategic agenda of corporate executives due to greater stakeholder engagement regarding socially responsible organizations attitude as a theme. In this intent, we posed the following research question: how is the adoption of sustainability based on the triple bottom line model influencing the practices of the Controller s Department of the company? Thus, for conducting this research, it has been assumed that the economic view is the prevailing one in the functions of the Controller s Department and managers are still unclear about the contribution of the management in the social and environmental aspects. Therefore, to achieve the research objectives, we proceeded with analysis of the literature on the topic of sustainability and Controllership. The typology of this research is exploratory with qualitative approach because it aimed to investigate how sustainability is influencing the Controller s Department and the contribution of managers by adopting the theme. The method used was case study. The sample was selected by the criterion of accessibility and processing of data was done through content analysis. The research findings indicate that sustainability issue still needs further understanding of the managers of Controller s Department in their conceptual, procedural and organizational aspects; which is the economic view that prevails in the functions and activities of managers. |
publishDate |
2014 |
dc.date.available.fl_str_mv |
2014-12-11 2020-05-28T18:17:36Z |
dc.date.issued.fl_str_mv |
2014-05-21 |
dc.date.accessioned.fl_str_mv |
2016-03-15T19:32:51Z 2020-05-28T18:17:36Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
status_str |
publishedVersion |
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http://dspace.mackenzie.br/handle/10899/26301 |
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por |
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por |
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openAccess |
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dc.publisher.none.fl_str_mv |
Universidade Presbiteriana Mackenzie |
dc.publisher.program.fl_str_mv |
Controladoria Empresarial |
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UPM |
dc.publisher.country.fl_str_mv |
BR |
dc.publisher.department.fl_str_mv |
Ciências Contábeis |
publisher.none.fl_str_mv |
Universidade Presbiteriana Mackenzie |
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