TEDE Collection:https://tede.unioeste.br/handle/tede/5302024-03-14T14:41:29Z2024-03-14T14:41:29ZA influência da ambidestria na qualidade e no desempenho dos serviços prestados pelo perito contábil ao tribunal de justiça do estado do ParanáBodanese, Aguinaldohttps://tede.unioeste.br/handle/tede/70212024-02-19T17:16:59Z2023-11-24T00:00:00ZTitle: A influência da ambidestria na qualidade e no desempenho dos serviços prestados pelo perito contábil ao tribunal de justiça do estado do Paraná
Autor: Bodanese, Aguinaldo
Primeiro orientador: Strassburg, Udo
Abstract: This research aimed to investigate the influence of ambidexterity on the accounting expert's
behavior, and its relationship with the quality of services and professional performance, in the
provision of services to the justice system. To this end, an exploratory methodology of a
quantitative nature was used. As a method, bibliographical and field surveys were carried out,
and data collected through the application of questionnaires to 585 accounting experts
registered with CAJU/TJPR, of which the sample calculated at 174, returned 86 responses. Data
analysis was carried out using the structural equation model. The locus of the research was the
Registry of Justice Assistants (CAJU), linked to the Court of Justice of the State of Paraná,
where tax experts registered in the “accounting/accounting” group work. The theme was chosen
due to the need to analyze the adaptability of these professionals to the challenges imposed by
the profession. The greatest contribution of this study is the identification of the positive
influence of ambidexterity on improving quality and the consequent impact on the performance
of services provided, constituting a paradigm to be used in career management. From the results
it is inferred that financial results are able to balance the exploration and exploitation of skills,
that ambidexterity influences the quality of services and professional performance, and that
professional performance is related to the quality of services.
Publisher: Universidade Estadual do Oeste do Paraná
Tipo do documento: Dissertação2023-11-24T00:00:00ZInfluência da participação de mulheres nos órgãos de governança sobre o desempenho das cooperativas de crédito no BrasilKlochinski, Cleiton Luizhttps://tede.unioeste.br/handle/tede/69392024-01-08T12:27:25Z2023-08-25T00:00:00ZTitle: Influência da participação de mulheres nos órgãos de governança sobre o desempenho das cooperativas de crédito no Brasil
Autor: Klochinski, Cleiton Luiz
Primeiro orientador: Zanchet, Aládio
Abstract: This study investigated the presence of women in the management of single credit unions in
Brazil and their impact on the performance of these organizations. To achieve this objective,
performance indicators such as Return on Assets (ROA) and Return on Equity (ROE) and
female participation on boards of directors, supervisory boards, executive board and as
president of cooperatives were analyzed, with the sample consisting of 597 cooperatives in
2021 and 598 in 2022. Using a descriptive, documental, and quantitative approach, with the use
of Pearson's correlation techniques and multiple linear regression, data analysis tests were
conducted. In the equational models used, the variables ROA and ROE were defined as
dependent, and those that characterized female participation in governance bodies as
independent, and characteristics of the cooperative in financial and governance terms were
considered as control variables in the estimations. As for female participation, it was observed
that women occupied, on average, around 15.5% of the seats on the boards of directors, 23.0%
on the supervisory boards and 21.4% on the executive board. The presence of women as CEOs
was recorded in approximately 20.2% of the studied cooperatives. Statistical analysis revealed
significant correlations between female participation in boards of directors and supervisory
boards and performance indicators. The correlations related to female participation with
performance were negative, suggesting that the increase in female representation in these bodies
is associated with a decrease in ROA and ROE indicators. Female participation in the executive
board and as CEO did not show statistical significance. Robustness tests confirmed these
associations. The conclusions of this study can contribute to the practices of credit unions and
other organizations that seek to promote diversity in their governance bodies. In addition, they
contribute to the theoretical debate about the role of women in governance and how this affects
organizational performance. The conclusions reported above alert to the importance of ensuring
that women's participation is effective and not just symbolic, avoiding tokenism. It is important
to recognize the limitations of this study. The decentralized availability of information and the
difficulty in accessing specific data from cooperatives were challenges faced. In addition, the
lack of meeting minutes limited the understanding of women's effective contributions to
decisions, and these aspects are possibilities for future investigations.
Publisher: Universidade Estadual do Oeste do Paraná
Tipo do documento: Dissertação2023-08-25T00:00:00ZPilares Institucionais como determinantes das práticas Ambientais, Sociais e de Governança no Brasil e na EspanhaVillalba, Veronica Ahimarashttps://tede.unioeste.br/handle/tede/68792024-01-08T12:27:40Z2023-07-26T00:00:00ZTitle: Pilares Institucionais como determinantes das práticas Ambientais, Sociais e de Governança no Brasil e na Espanha
Autor: Villalba, Veronica Ahimaras
Primeiro orientador: Zanchet, Aladio
Abstract: This study seeks to understand how Institutional Pillars influence Environmental, Social and Corporate Governance (ESG) sustainability practices in 20 publicly traded companies in Brazil and Spain. The research provides empirical evidence on organizational sustainability in specific contexts. The comparison of ESG practices between Brazil and Spain identifies areas of convergence and divergence, generating relevant information for sustainability policies and corporate strategies. The study contributes to Institutional Theory, highlighting the interdependence and intertwining of institutional pillars in ESG practices. As methodology, a documentary approach of an explanatory nature was used. Using Content Analysis, 37 reports published in 2022, in both countries, were analyzed, categories were created based on authors and reference guidelines. Next, we analyzed how the Institutional Pillars (Regulatory, Normative and Cultural-Cognitive) shape ESG strategies adopted in the two economies. In the Environmental dimension, Brazilian companies focus on preserving nature, while Spanish companies focus on reducing greenhouse gas emissions, in accordance with European Union regulations. The Regulatory Pillar plays a central role, with Brazil protecting critical areas, such
as the Amazon, and Spain following guidelines from international agreements. In the Social
dimension, Brazilian companies invest in community and equality, due to their collectivist
society and high levels of inequality. In contrast, Spanish companies prioritize health and wellbeing, reflecting the country's socioeconomic context. Spain's Cultural-Cognitive Pillar
promotes the inclusion strategies for marginalized groups. In Brazil, LGBTQIA+ inclusion
becomes a socially accepted value and incorporated into organizational, governmental and social practices and structures. In the context of Corporate Governance, Brazilian companies focus on behavior and board composition, emphasizing anti-corruption policies. Historical corruption and the negative perception associated with it have created an institutional environment marked by a demand for greater transparency and integrity. The Spanish companies prioritize risk supervision and stakeholder involvement. The quality of governance is influenced by regulations that protect the rights of the parties involved, revealing the institutional stability of the European Union. The study advanced in relation to previous works by contributing with a more comprehensive and in-depth view of ESG practices, as well as knowledge about the interaction between the Environmental, Social and Corporate Governance dimensions, in a simultaneous and interconnected way. These advances have the potential todrive more effective sustainable policies and practices, both at the level of organizations and governments.
Publisher: Universidade Estadual do Oeste do Paraná
Tipo do documento: Dissertação2023-07-26T00:00:00ZApoio à Decisão na Gestão Orçamentária em uma Universidade Pública por Meio da Avaliação de Desempenho ConstrutivistaKrudycz, Luiz Carloshttps://tede.unioeste.br/handle/tede/68782023-10-31T18:31:29Z2023-07-07T00:00:00ZTitle: Apoio à Decisão na Gestão Orçamentária em uma Universidade Pública por Meio da Avaliação de Desempenho Construtivista
Autor: Krudycz, Luiz Carlos
Primeiro orientador: Martins, Vinícius Abílio
Abstract: The need for more efficiency and effectiveness in the use of budgetary resources demands that public managers adopt control mechanisms that offer subsidies for decision-making and that contribute to the improvement of their management techniques. In this sense, making use of tools that provide an in-depth evaluation and analysis, using well-defined and transparent criteria that cover the public budget, becomes an instrument to support decisions and improve the budget process. With the definition of the criteria, those responsible now have the means to support their decisions, based on consistent and measured data. Thus, this study aimed to build a multicriteria performance evaluation model to support the budget management of a public educational institution, based on the needs and perceptions of the budget manager. For this, a descriptive and applied research was carried out, with a quantitative and qualitative approach,
using the Multicriteria Decision Support-Constructivist methodology (MCDA-C). The
methodology provided the development of a personalized decision support model, which
culminated in the identification of 34 descriptors, which reflect the concerns and needs of the decision maker. With this instrument, the manager now has the means to support his decisions,
being able to perform corrective actions to improve the budgeting process. In addition, the study
provided a systematic review of national and international literature, with the application of
ProKnow-C, which resulted in the identification of 46 criteria aimed at evaluating performance and public budget. These criteria were analyzed, seeking to verify their alignment with the concerns listed by the decision maker in the model. Of the total criteria identified in the literature, five of them were not perceived in the model. As a theoretical contribution, the study allowed the identification of criteria that help the budgetary management of a public agency. And, in practice, the developed model presents itself as a new tool to support the manager in decision-making, in addition to serving as a reference for other institutions and in the development of new research.
Publisher: Universidade Estadual do Oeste do Paraná
Tipo do documento: Dissertação2023-07-07T00:00:00Z