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The aim was to trace the profile and build the matrix of clinical nurse managers of public and private hospitals, from the perspective of the budget process. Cross-sectional, exploratory study with a quantitative approach. The sample consisted of 69 nurses who occupied management positions and had intra-hospital budgetary responsibility. The data collection instrument, containing 20 questions, was previously validated. The study variables were synthesized in the Profile Matrix of clinical nurse managers. The quadrants that make up the Matrix represented the profile of managers, with the 1st quadrant showing the time of experience that was above average, postgraduates, with less organizational complexity, belonging to private hospitals and high levels of participation and budgetary feedback. The characteristics of greater organizational complexity and public funding placed them in the 4th quadrant – low levels of budgetary participation and feedback. The characteristics of hospital institutions, with emphasis on organizational complexity and funding source, apparently promote different demands for knowledge and skills about inputs and budgeting processes of clinical nurse managers, suggesting demands for economic-financial skills of these professionals since their basic graduation training.

Purpose: The research This work aimed to analyze the influence of organizational complexity on the measurement of biological assets in the public companies listed in B3. Methodology: To do so, a descriptive, documental and quantitative research was carried out by means of a document, with data obtained through the Economática® database and also in the electronic site of B3. The sample consisted of a set of all the companies listed in B3, however, the sample refers only to the companies that have disclosed biological assets of short or long term in their statements in the balance sheet. Results: The results show that there is an influence of the organizational complexity for the measurement of the biological assets. The multiple regression model explains that 54% of the changes in the measurement records of the companies' total biological assets can be explained by the variable Log_At total according to the predictive model: (Y = 0.654Xi + 0.281x - 0.115 xi + ei). It was verified that, although regarding the form of measurement of the biological assets, the companies of the sample revealed that 72% carry out the valuation of these based on the criteria of the discounted cash flow. Contributions of the Study: Considering the normative nature of CPC 29 and its impacts on the criteria of evaluations of biological assets and agricultural products, the research produced a predictive model capable of explaining and clarifying that aspects of organizational complexity influence the classification of the criterion of measurement of total biological assets and the predictive model can be very useful to produce information for decision making on the aspects investigated, besides offering an additional theoretical contribution for the advancement of studies related to the identification of the organizational complexity and the criteria of measurement of the biological assets. Objetivo: La investigación Este trabajo objetivó analizar verificar la influencia de la complejidad organizacional en la medición de los activos biológicos en las compañías abiertas listadas en la B3. Metodología: Para ello, se realizó una investigación descriptiva, documental y cuantitativa, por medio documental, con datos obtenidos por medio de la base de datos Economática® y también en el correo electrónico de B3. La muestra fue constituida por un conjunto de todas las empresas listadas en la B3, sin embargo muestra se refiere sólo a las compañías empresas abiertas que evidenciaron activos biológicos a corto o largo plazo en sus demostraciones en el balance general. Resultados: Los resultados evidencian que ha influido la complejidad organizacional para la medición de los activos biológicos. El modelo de regresión múltiple, explica que el 54%, de las variaciones en los registros de medición de los activos biológicos totales de las empresas, pueden ser explicados a través de la variable Log_ At total de acuerdo con el modelo predictivo: (Y = 0,654Xi + 0,281xi - 0,115 xi + ei). Se verificó si, aunque la forma de medición de los activos biológicos las empresas de la muestra revelaron que el 72% realiza la valoración de éstos con base en los criterios del flujo de caja descontado. Contribuciones del Estudio: Considerando el carácter normativo del CPC 29 y sus impactos provocados en los criterios de evaluación de los activos biológicos y de los productos agrícolas, la investigación ha producido un modelo predictivo capaz de explicar y aclarar que los aspectos de la complejidad organizacional, ejercen influencia en la forma del clasificación del criterio de medición de los valores los activos biológicos totales pudiendo el modelo predictivo ser muy útil para producir informaciones para la tomada de decisión sobre los aspectos investigados, además de ofrecer una contribución adicional teórica para el avance de estudios relacionados con la identificación de la complejidad organizacional y de los criterios de medición de los activos biológicos. Objetivo: A pesquisa objetivou verificar a influência da complexidade organizacional na mensuração dos ativos biológicos das companhias abertas listadas na B3. Metodologia: Para tal, realizou-se pesquisa descritiva, documental e quantitativa, com dados obtidos por meio da base de dados Economática e também no sítio eletrônico da B3. A amostra foi constituída por um conjunto de companhias abertas que evidenciaram ativos biológicos de curto ou longo prazo no balanço patrimonial. Resultados: Os resultados evidenciam que há influência da complexidade organizacional para a mensuração dos ativos biológicos. O modelo de regressão múltipla, explica que 54%, das variações nos registros de mensuração dos ativos biológicos totais das empresas, podem ser explicados através da variável Log_ At total de acordo com o modelo preditivo: (Y= 0,654Xi + 0,281xi - 0,115xi + ei). Verificou se, ainda que quanto a forma de mensuração dos ativos biológicos as empresas da amostra revelaram que 72% realizam a valoração destes com base nos critérios do fluxo de caixa descontado. Contribuições do Estudo: Considerando o caráter normativo do CPC 29 e seus impactos provocados nos critérios de avaliações dos ativos biológicos e dos produtos agrícolas, a pesquisa produziu um modelo preditivo capaz de explicar e esclarecer que os aspectos da complexidade organizacional, exercem influência na forma de classificação do critério de mensuração dos ativos biológicos totais podendo este modelo ser muito útil para produzir informações para tomada de decisão sobre os aspectos investigados, além de oferecer uma contribuição adicional teórica para o avanço de estudos relacionados a identificação da complexidade organizacional e dos critérios de mensuração dos ativos biológicos.

The complexity of organizations is regarded as the starting point for the separation between control and propriety activities, while corporate governance, which promotes an alignment of interests between the principal and the agent, can be perceived as a means to perfect companies’ controlling devices. In this context, the present study aims at investigating the relation between organizational complexity and corporate governance in 100 major public companies in Brazil, by market value, according to the ranking of the magazine “Exame Melhores e Maiores”, 2012 edition. It is a descriptive research, of quantitative nature, which gathers a sample of 95 companies. For the statistical evaluation of the relation between organizational complexity and corporate governance, factorial analysis and correspondence analysis were applied. The results of the tests indicate that the public companies of greater organizational complexity, despite requiring the adoption of better managing practices, are the ones with lower levels of corporate governance, which suggests that controlling devices inherent to corporate governance can be limited by the level of organizational complexity. Therefore it is concluded that despite the separation of the activities of the principal and the agent have occurred because of organizational complexity, no direct correlation was observed between the level of complexity and governance, which corresponds, in this study, the participation of companies in special segments of BM&FBovespa.