Fatores contingenciais e integração entre parceiros: implicações no desempenho da cadeia de suprimentos

• Ano de defesa: 2024
• Autor(a) principal: Almeida, Sabrina Ribeiro de
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Ciências contábeis; Relacionamentos interorganizacionais; Fatores contingenciais; Desempenho interorganizacional; Interorganizational relationships; Contingency factors; Interorganizational performance; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/34896

Interorganizational relationships (IORs) involve interactions between organizations with mutual interests to create sustainable competitive advantage. In the supply chain, effective management of these IORs ensures the adequate flow of resources, ensuring the delivery of quality products on time. Given the rapid evolution of the market, contingency factors require adaptations in IORs to achieve superior performance. Thus, the objective of this study was to verify how interorganizational relationships between partners, in the face of contingency factors, contribute to better supply chain performance. The methodology used has a qualitative approach, with triangulation of data from semi-structured interviews, observation and documents collected through a case study. The interviews were conducted in three companies participating in the construction materials supply chain. The content analysis technique was used to analyze the data. The main results demonstrate that IORs in the supply chain are integrated, however, aspects of interpersonal relationships and organizational culture affect relationships over time. Furthermore, a feeling of injustice on the part of the focal company in relation to its partners was identified, which needs to be better managed. Regarding contingency factors, the maturity of the chain, technology and flexibility stand out as the internal factors most addressed by the managers interviewed, demonstrating several adaptations made by the RIOs around these factors. The most addressed external factor refers to tax issues that imply difficulties in the supply chain. It is concluded that the RIOs collaborate in adaptations in the face of contingency factors of the interorganizational environment, as well as with interorganizational performance. However, cultural distance and the feeling of injustice weaken trust between companies, generating a distance. This can lead to the termination of the integrated partnership in the long term, requiring management by managers. In this context, it can be observed that the sharing of accounting and management information encounters barriers related to the perception of added value and quality, thus, trust between companies is negatively affected. Without information, joint metrics and indicators are not operationalized, because of this, organizations do not internalize the group feeling and do not visualize interorganizational performance, leading to protectionism of the organization to which they are linked, discouraging collaboration and weakening RIOs.