Search

Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper discusses the construction of organizational memory based on the analysis of the video Memória do Tempo produced in 1960 by BanLavoura de Minas Gerais. The video was produced to celebrate the 35th anniversary of the organization. As part of the action that we here call "an exercise of futurology", documents and objects were locked with the video in an urn created for this purpose, which was opened in the year 2000, forty years after its closing. The organizational discourse registered in the movie was analyzed and so were the interviews that we conducted with BanLavoura's former employees. The research relied on current debates founded in literature that focus on organizational identity and the construction of organizational memory. Based on those references, we discussed the intentionality that permeates the construction of certain record on memory and history, which seeks to represent the past of the organization. The result shows that organization managers intended to preserve the history and the memory of the organization, but not the complete history or any memory. Organization managers were not interested in registering failures or organizational weaknesses, or in building a history based on employees' accounts, since they barely appear in the analyzed material. They wanted to bring to light things that could project a certain organizational identity and memories of how the past happened. Thus, memory becomes a subject of dispute and is actively constructed to help shape the way the organization is remembered. Only then, it could help to build a good organizational image before the workers and society. Although the studied bank no longer exists and therefore no longer harbors a community of "lavourenses", this paper allows reflections on similar efforts in preserving (and constructing) a memory made by other organizations. [ABSTRACT FROM AUTHOR]

The study aims to analyze the influence of firm agency conflicts, taking into account shareholding control, corporate governance, and corporate social responsibility, on the corporate reputation of the Brazilian firm. The results show that the configuration of shareholding control does indeed impact firm reputation. Dominant control has a direct negative influence on corporate reputation, while a shareholder agreement to control the firm is capable of improving it. Firm commitment to social and environmental concerns is also an important driver of corporate reputation. It is outstanding that the dominant control has also an important moderating unfavorable effect given that it reduces the positive relation between reputation and both corporate governance and social responsibility. Thus, dominant control destroys any favorable impression stakeholders may have regarding the corporate governance system in relation to reputation which means that stakeholders interpret such firm behaviors as strongly influenced by controlling shareholders interests. On the other hand, shared control has also a beneficial moderating effect considering that it moderates positively the relation between both corporate governance and social responsibility, and corporate reputation. That signals that corporate governance and CSR seem to improve reputation of firms with such control configuration. Thus, shareholder control configuration, specifically dominant and shared control, is indeed relevant for firm reputation in Brazil, having a direct and moderating effect on the relation between both corporate governance and social responsibility, and corporate reputation. This means that stakeholders perceive control configuration as influential for firm behaviors. [ABSTRACT FROM AUTHOR]

Copyright of Brazilian Journal of Scientific Administration / Revista Brasileira de Administração Científica is the property of CBPC - Companhia Brasileira de Producao Cientifica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper examines the status of Corporate Ethical Policies (CEP) in large companies in Argentina, Brazil and Spain, with a special emphasis on Corporate Ethics Statements (CES), documents that define the firms' philosophy, values and norms of conduct. It is based on a survey of the 500 largest companies in these nations. The findings reveal many similarities between these countries. Among other things, it emerges that most companies give consideration to ethics in business and have adopted some kind of formal or informal ethical policies. Regardless of whether or not they have a CES, companies agree that ethical conduct must be taken into account when selecting, appraising and promoting personnel as an important ethical policy. There is a growing tendency to draw up formal corporate ethics documents. These documents are perceived, first and foremost, as supporting the development of corporate culture. Most respondents believe that primary responsibility for ethical issues in the company rests with the CEO. Finally, the findings indicate that most companies that devote more resources to communicating and implementing CESs have two or more formal ethics documents. The main differences between the countries included in the study concern the emphasis given to specific aspects, such as avoiding misconduct or taking ethical criteria into account when selecting personnel. The emphasis is greatest in countries where corruption seems most prevalent. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper examines the scientific contributions on the subject of business credibility, addressing the concepts, dimensions and methods promoted by them. Despite the growing importance of this issue, coupled with issues such as consumer behavior, socio-environmental responsibility and sustainable consumption, it is still little discussed and studied in Brazil. Based on a literature review, the study uses mainly sources from the international literature. It was found that the dimensions that make up credibility are based on two models: the source attractiveness model, which relates to the physical attractiveness of the communicator of a message; and the credibility model, evidencing the credibility that consists of the dimensions of competence and reliability. Among the methods, it was found that the quantitative approach is the most frequently used one, emphasizing the influence of the company's credibility on attitudes involving the brand and advertising, as well as purchasing intent. The following study variables are emphasized: gender, involvement with the product, product category and socioeconomic status; the context in which each company operates; cognitive and affective factors; the organization's perception; the perception of issues involving the organization and the perception that consumers have of themselves. [ABSTRACT FROM AUTHOR]

Copyright of Análise is the property of EDIPUCRS - Editora Universitaria da PUCRS and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Contemporânea de Contabilidade is the property of Revista Contemporanea de Contabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)