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Purpose: This article aimed to investigate the relationship between aspects of the target costing process and business size, in the context of companies in the clothing sector in the industrial hub of Santa Cruz do Capibaribe-PE. Methodology: The study was carried out through an exploratory, descriptive and quantitative research, with the sending of a structured questionnaire to the 110 clothing industries registered in the database of the Federation of Industries of the State of Pernambuco (FIEPE), achieving a rate of response of 21.82%. To analyze the relationships, the Kruskall-Wallis non-parametric statistical test was used, considering a significance level in the order of 95% (p=0.05). Results: Based on the methodological aspects used, the main results of the research allowed us to conclude that the use of aspects related to the planning phase of the target costing process is influenced by the size of the analyzed companies. On the other hand, the use of aspects of the design phase and the production phase was not influenced by business size. Contributions of the Study: This study contributes to the specialized literature on management accounting, especially in the Brazilian context, since target costing is still an artifact little explored in national publications. Another contribution to the literature concerns the method used, which permeated a quantitative approach, whereas most research that addresses target costing is developed through case studies. Furthermore, the research also contributes to the analyzed companies, presenting them with a useful management artifact in competitive environments, which can influence their adoption. [ABSTRACT FROM AUTHOR]

Companies deal with increasing pressure from multiple stakeholders to report not only their sustainable practices, but also their extended supply chain sustainability (SCS). However, the literature has paid less attention to how stakeholder pressures are shaped in the Global South characterized by institutional voids related to contracting, outsourcing, and weak legislation enforcement. This study maps which stakeholder pressures are associated with SCS reporting analyzing an unbalanced panel data of 220 corporate sustainability reports from 2016 to 2018 by Brazilian listed companies. Results show that long-term oriented shareholders and creditors, company size, and adoption of GRI guidelines are all associated with higher levels of SCS reporting, while public and regulatory pressures are not, offering support to the institutional voids rationale. In the absence or weakness of regulatory pressures, long-term funding sources and access to resources seem to step-in as associated drivers of SCS reporting. [ABSTRACT FROM AUTHOR]

The transformations that have taken place in the financial market from the perspective of the New Institutional Economy are plausible to explain the formation of governance structures, which interfere in the management of organizations and their decision-making, including in relation to the dividend policy. Therefore, this work analyzed the impact of corporate governance on the distribution of dividends of non-financial Brazilian companies listed in B3, considering the period from 2010 to 2018. A multiple linear regression was used, whose coefficients were estimated by the GMM and with panel data. The results show that smaller companies that have a greater concentration of ownership in a single shareholder or in the three largest shareholders tend to have a greater distribution of dividends. The article contributes by considering three corporate governance proxies, company size and endogeneity among the study variables. [ABSTRACT FROM AUTHOR]

The objective of the study is to verify if there is an association between the performance in Corporate Social Responsibility (CSR) and the risk of fraud in publicly traded Brazilian companies. For this purpose, social and environmental performance data from Thomson Reuters Eikon and a bankruptcy prediction model were used to identify the risk of fraud, as well as control variables related to corporate governance issues that could affect the risk of fraud. The study variables were tested using a quantile regression model. The corporate governance variables, size and independence of the board of directors and audit fees, had a negative relationship with the risk of fraud, while the size of the company and the size of the audit committee had a positive relationship with the risk of fraud. Environmental and social performance is negatively related to the risk of fraud, especially when the risk of fraud is greater, indicating an alignment with the ethical perspective of CSR as opposed to the opportunistic perspective. The main contribution of the study is to identify whether CSR is related to fraud risk. Considering the negative impacts resulting from fraud, this discussion is important for organizations, investors and society. [ABSTRACT FROM AUTHOR]

Objective: To analyze what are the determining criteria for multilatinas to leave their country of origin and settle in another specific country. Method: The probit technique applied to panel data was applied, as it is a method that allows the dependent variable to be represented by a dummy with regressors varying between individuals and the period. Main Results: The results found demonstrate that the macroeconomic variables of the countries of origin of the multilatinas were not significant for determining the location, but the world GDP, the characteristics of the firm, as well as mergers and acquisitions, were determinant and statistically significant for the location of multilatinas. This demonstrates that internationalization is highly related to the size of the firm, as well as its experience. In other words, the larger the firm, the more resources it will have to invest in new countries. Relevance / Originality: The study on multilatine companies has started to gain academic relevance in recent years (AGUILERA et al., 2017). This fact is justified, because few companies in Latin America are among the largest or most valuable companies in the world. Theoretical / Methodological Contributions: This study aims to expand the literature on multilatine companies by providing evidence on which factors contribute to the internationalization process of these companies. [ABSTRACT FROM AUTHOR]

Purpose: the objective of this study was to analyze innovation in Brazilian organizations when enabled through SIS, in the strategy-as-practice approach, on the influence of moderating environmental dynamism. Methods: we performed structural equation modeling using the statistical technique of partial least squares path modeling (PLS-PM) and post hoc analysis to identify unobserved heterogeneity, with a sample of 256 Brazilian companies from different sectors. Results: the results revealed that the SIS had a strong and significant influence on the innovation of exploitation and exploration. The environmental uncertainty of dynamism moderation was not present in the relationship between SIS and the innovation of exploitation. However, SIS showed a strong and significant influence on innovation of exploration in high levels of dynamism. The existence of unobserved heterogeneity was identified for two segments of the sample, demonstrating a strong path effect between SIS and innovation of exploration and exploitation on the high presence of dynamism in service companies with a size greater than 500 employees. Conclusions: the study contributed to the extension of the strategy-as-practice and innovation literature, by identifying SIS as an alternative in the planning process to enable innovation in the organization, in environments with a high rate of change and unpredictability. [ABSTRACT FROM AUTHOR]

The furniture industry is a highly significant and traditional transformation industry with a retrieval of prime matter from the environment, with timber and its derivates as its main sources, producing high rates of waste. The western mesoregion of the state of Santa Catarina, Brazil, has the greatest furniture industries in the state. Current study analyzes practices of environmental responsibility by furniture industries in Chapecó SC Brazil. A mixed research was undertaken through multi-cases and environmental practices by 8 out of 13 industries were evaluation by two theoretical models: the first was proposed by Jabbour and Santos (2006) who identify the level of integration of environmental practices; the second was proposed by North (1992) evaluating the firms' stance with regard to the environment. Results show that practices by the industries were very similar and aim at complying with present legislation. The main practice comprised the separation and final deposition of the wastes. Industries with the best practices are those classified as friendly by North's scale (1992), even though activities are specific and fail to involve organizational areas. It should be highlighted that in current study the size of the industry did not affect the quality of practices since micro-industries showed highly advanced practices when compared to mid-sized ones. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to understand procurement management in the clothing industry in Maringá-PR city. Design/methodology/approach: Descriptive qualitative research was done, considering the theoretical framework, five semi-structured interviews with managers of the clothing industry, and analyzed by qualitative content analysi. Research, Practical & Social implications: The study contributes to the understanding of the purchasing management importance, specifically in the field of clothing industries. It was found that to avoid the lack of raw material resulting from deadline non-compliance for suppliers, safety stocks and advance purchases were observed. Finally, average spending on raw materials compared to total spending was up to 35%. Originality/value: The focus on purchasing management, highlighting its strategic role in organizations, as well as the contribution to efficiency, quality, and logistics, indicates the paper's originality and value. In addition, it is a sector that is considered the second largest in the world, with companies of different sizes that generate and distribute income, jobs and contribute to local economies. [ABSTRACT FROM AUTHOR]

It presents record management and archival functions in the context of junior enterprises. These organizations have high staff turnover, which leads to difficulties in managing information resources and building a knowledge base that lasts with each change of company board, thus compromising organizational memory. The qualitative approach study, with an exploratory and descriptive objective, presents the experiences related to the record management of two junior enterprises of different profiles, dealing more closely with the archival functions of production, classification, description and dissemination. The data obtained demonstrate that, regardless of the higher education institution, the size of the company, the time of existence, or even the geographic location and the respective State Federation of Junior Enterprises to which they are associated, junior enterprises have repeated challenges, as well as solutions that can be shared and replicated or adapted, not only by companies of the same profile, but also by other types of organization. [ABSTRACT FROM AUTHOR]

This paper proposes an empirical research on the survival of the companies of Rio Grande do Sul State for the period 2007-2013. The Kaplan-Meier procedure is applied to obtain the functions of survival of the companies, according to the geographic location, the economic activity and the size. Then, the Cox procedure is applied, in order to determine the effect of the size of the companies on the survival time. The results obtained show that survival is relatively higher: in the companies with the largest number of employed persons; in the manufacturing industry and financial activities; and located in the Northeast region of Rio Grande do Sul state. [ABSTRACT FROM AUTHOR]

The Energy Research Company (EPE) is the "Other Industries" segment in the Brazilian energy matrix with lime and gypsum, glass and non-energy-intensive sectors. This article analyzed the energy concentration of the Brazilian sector of other industries (SBOI) from 1970 to 2016. The information was extracted from the National Energy Balance (BEN) of the EPE. The energy concentration was determined by the following indicators: Concentration ratio [CR(p)], Hirschman-Herfindahl index (HHI), Theil index (E) and Gini index (G). The results showed that SBOI energy consumption had an average growth of 3.59% per year. From 1970 to 1982, Fuel Oil was the main energy source, being replaced by electricity since 1983, due to the size of the firms and the availability of other energy sources. The demand for natural gas (1995 to 2016) increased by 5.66% pa, mainly due to the incentives in the glass segment. CR(p) was highly concentrated by means of the mean values of CR(1) of 47.69%, CR(2) of 70.54% and CR(4) of 91.51% .HHI inferred as very concentrated and E corroborated these analyses. G showed a tendency of concentration from medium to strong to a very strong inequality. It is concluded that SBOI is concentrated in its energy demand. [ABSTRACT FROM AUTHOR]

This article verified whether profitability positively influences companies' voluntary disclosure level. To achieve the objective of this article, a Multiple Linear Regression (MLR) Analysis was used with fixed effect panel data, from all non-financial companies of B3 (Brazilian stock exchange), being 527 companies from the period from 2010 to 2018 (nine years), generating a total initial sample of 4,743 observations. Based on the results of the econometric model, we found that higher profitability is associated with lower voluntary disclosure levels of B3 listed companies. This evidence contradicts the hypothesis of the literature, that indicates a positive relationship between profitability and voluntary disclosure. [ABSTRACT FROM AUTHOR]

The organizational model becomes essential for companies to keep up with constant changes in the market, regardless of size and field of activity. The smaller the company, the less importance is given to a management model and more emphasis on operational processes. In this context, an organizational model is proposed to a micro enterprise that provides services, according to the concepts of Design Science Research method, enabling the creation of an artifact capable of meeting the problems presented. The basis for creation was in the Canvas Model by Osterwalder and Pigneur, in Porter's Analysis and in the Star Model by Galbraith, Downey and Kates. As a result, the Organizational Model for the micro enterprise is presented, consisting of the definition of the strategy, establishment of the structure, promotion of the business and knowledge of the expenses, as well as the foundation for its construction. The evaluation was conducted through an interview and questionnaire and it was found that the problems presented are common to companies of the same size and the utility of the items presented in the model. [ABSTRACT FROM AUTHOR]

The aim of this study was to analyze the perception of students of the severity of infractions committed by independent auditing firms and their applicable penalties. This study also analyzes whether there is a difference in the severity of infractions and in the severity of punishments between the "big four" auditing companies and medium-sized Brazilian companies, according to the perception of these students. In general, the results showed that (1) infractions considered to be serious did not necessarily receive equivalent punishment, (2) the audit students saw no difference in the assessment of the seriousness of the infractions committed according to the size of the audit firm, and that the punishments should also not be different, (3) the issues related to the general aspects were perceived with greater penalties than the questions related to the audit opinion. This study is important since it presents an analysis of the perceptions of accounting students, showing an overall view of what future accounting professionals think about possible infractions committed by independent auditing firms and their applicable penalties. [ABSTRACT FROM AUTHOR]

The Civil Construction Industry differs from the others in many ways, presenting peculiarities that reflect a dynamic and complex structure. Among these peculiarities are those related to the size of the companies, the short duration of the works, their diversity and the turnover of the workforce (Araújo, 2008). This industry also has great economic representativeness, both in the international scenario and in the national scenario, occupying a prominent position in the composition of the PIB. The need to establish quality parameters for building works has been a demand of the construction industry stakeholders. The focus on performance meets this need, with the establishment of requirements to be met, as well as how to measure them. And it is in this sense that it is evident the importance of the elaboration of the User Manual by the construction companies of buildings. This article presents part of a research whose main objective was to elaborate a diagnosis about the contribution of the User Manual to the quality and performance of the vertical constructions built by the construction companies of the great João Pessoa. The results indicate that the manuals are only designed to meet a legal requirement and that the quality of construction and performance of the works are not related to the content of the manuals. [ABSTRACT FROM AUTHOR]

International accounting standards have substantially changed the way accounting is applied in Brazil since accounting professionals were used to objective concepts. Accountants had to change how they exercise their profession. From the perspective of these professionals, this study analyzes how these professionals view the process of convergence to international norms that introduced subjective concepts to accounting, especially the use of professional judgement and the substance over form principle, and the interaction with Brazilian cultural characteristics found in the literature. Based on the models of Hofstede and Gray, in addition to Brazilian cultural characteristics, 1,319 questionnaires were analyzed. The results indicate that the cultural characteristics of the professionals are not always compatible with the international standards, and manifest themselves differently due to the region and the size of the companies for which they work to. [ABSTRACT FROM AUTHOR]

The Central Bank of Brazil published the notice number 3.477/09 that reports on the requirement to make public information related to risk management, to both Patrimônio de Referência Exigido and to Patrimônio de Referência. This study observes the level of publicizing on this type of information by the financial institutions, taking into account the guidelines presented in the notice mentioned above. Results demonstrate that only 49.5% of institutions published information as requested by the norm. The size, the level of exposure to derivatives, and the level of financial leverage were the variables that presented significant statistical results, in a negative relation to the level of financial leverage. [ABSTRACT FROM AUTHOR]

The present study sought to investigate the relationship between corporate reputation and the performance of companies under the theoretical perspective of the Resource-based view (RBV). To do so, 84 publicly traded companies were investigated, all of which were classified amongst the 100 companies with the best reputation. Business performance was obtained in the Compustat® database, whereas reputation was obtained in the Reputation Institute. A regression analysis was conducted, taking into account performance as the dependent variable, and corporate reputation along with control variables, such as size and legal system of the company host-country, were considered independent variables. Results show that companies with the best corporate reputation presented greater performance, which is in accordance with what the RBV foretells. [ABSTRACT FROM AUTHOR]

This paper aims to report the results of scientific research on the Brazilian market for agricultural software, conducted by Embrapa Agricultural Informatics and partner institutions, from 2008 to 2010. The methodology included the realization of expert panels in Agricultural Informatics, mapping of agricultural software supply through a survey, identification of demands on ICT in agriculture with agricultural cooperatives and institutions for Technical Assistance and Rural Extension (TARE), and identification of opportunities and trends by using the scenario approach. The results showed the characterization of 162 private companies that develop software for agriculture, by geographic distribution, company size and their 402 software products. Of the 230 rural cooperatives that responded to the survey, 39% use some software for agribusiness. Their demands in software are for marketing of agricultural products, farm management and accounting. A number of 132 Institutions for TARE took part in the survey. The scenario study considered consolidated trends related to the increasing importance of Research, Development and Innovation (RD&I) to enhance the competitiveness of agribusiness products that tend to incorporate information, knowledge and technology to their products. According to this analysis, there is a trend of intense growth of the application of information technology to agriculture in coming years, considering prospective demands of various segments of agricultural market. However, there are still conservative barriers to break related to this market, moving towards the adoption of large integrated systems and Web-based, structured by strong service offer and innovation. Considering the increasing speed of evolution and transformation of ICT platforms and markets associated with them, studies to monitor the adoption and the implementation of ICT opportunities in agriculture should be promoted regularly in order to support public policies related to the agricultural and infrastructure sectors. [ABSTRACT FROM AUTHOR]

The objective of this work was to verify as the size of the company represents a style of management in a situated productive arrangement in Toritama, city located in Pernambuco state, in view of that any forces do not exist that hinder the growth them micro and small local businesses. Usually, micro and small companies, individually, do not formulate strategies to guide practical its, usual activity in bigger companies. The literature review is based on the entrepreneurship in local productive arrangements. The study was conducted under an informal case study involving a set of micro and small business and the data had been collected by means of half-structurized interviews and direct comments. The data indicate that the size of the company is a management style, therefore 95% of the businesses are considered of micron and small transport and does not exist in the place no company of great size, exactly with the exerted activity being has approximately thirty years. [ABSTRACT FROM AUTHOR]

This article analyzes how firm size moderates the degree of relationship between cultural distance (CD) and the preference of brazilian transnationals when choosing for a entrance mode strategy. Aiming to bring a new perspective on the topic of DC this study seeks to analyze the phenomenon beyond the cultural dimensions of Hofstede, using the theoretical framework of the Globe Project. This study get's a sample of 31 firms that are among the top 78 Transnational Companies (TNCs) in Brazil. Results indicate that the Brazilian TNCs are relatively less willing to choose more risky entrance mode strategies (acquisitions) when they operate in culturally distant countries. Firm size also acts as a moderator of the relationship between DC and the entrance mode preference, where bigger firms are less affected by cultural distance when deciding the strategy for international ventures. Finally, the two dimensions of DC (values and practices) shown different relations with entrance mode preference. [ABSTRACT FROM AUTHOR]

The paper discusses the recent trends in, and outlook for, Brazilian outward foreign direct investment (FDI). It shows that outward FDI from Brazil has declined against that from other developing countries and it analyses the prospects for recovery. A survey of the international literature reveals that outward FDI benefits both the investing firm and the home country. It is thus relevant to ask why outward FDI by Brazilian firms is so low. In answer, the article surveys the literature on Brazilian outward FDI and presents new evidence in terms of the firm (Brazilian firms are small and they prefer the home market), product (commodities are the main export), technology (low innovation rate), industry (Brazilian firms generally belong to mature or competitive sectors) and the economy (unsuitable financial system and high interest rates). [ABSTRACT FROM AUTHOR]

This article presents the results of an investigation about the determinant factors of the capital structure of publicly held companies that operate in the Brazilian market. The sample group consisted of 91 companies, covering the period from 1999 to 2003. A stronger estimation technique conjugating Dynamic Panel Data, which combines cross-section data with time-series, with a generalized method of moments (GMM) tool was used in the performance of this study. The accounting and market concepts were used as capital structure and leverage proxies, and their results were compared. In conformity with literature from the area, the following variables were selected: current ratio, company size, return, growth opportunity, business risk, fiscal economy and sales growth, tangibility, coefficient of variation and bankruptcy risk. The GMM and AH econometric tools were used for the tests. The econometric results proved robust due to the techniques used. The analysis results obtained were largely consistent with the Pecking Order and Trade-off theories. These results are also in line with the results observed in similar studies carried out in several countries. [ABSTRACT FROM AUTHOR]