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JournalISSN: 1982-7342

Revista Sociedade, Contabilidade e Gestão 

Federal University of Rio de Janeiro
About: Revista Sociedade, Contabilidade e Gestão is an academic journal published by Federal University of Rio de Janeiro. The journal publishes majorly in the area(s): Humanities & Political science. It has an ISSN identifier of 1982-7342. It is also open access. Over the lifetime, 45 publications have been published receiving 21 citations.

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Journal ArticleDOI
TL;DR: In this paper, the authors conducted a survey on the online financial disclosure of the organizations listed in The Global Journal's “100 Top NGOs 2013” Ranking, with particular attention to the origins of their resources.
Abstract: Issues surrounding accountability form a central part of the ongoing discussion regarding the role, place, and value of civil society organizations. Decision-makers must be aware of this challenge, seeking out proactive and innovative ways to meet the calls for legitimacy, lest increasing competition for finite resources overcome them. The disclosure of financial information using the internet demonstrates a commitment to transparency and provides an opportunity for users to make better decisions, fitting into theories on relationship marketing. This study serves the dual purpose of joining theoretical bases concerning accountability, legitimacy and marketing in the NGO realm and the execution of survey research on the online financial disclosure of the organizations listed in The Global Journal's “100 Top NGOs 2013” Ranking, with particular attention to the origins of their resources. Content analysis was applied to categorize the line items contained in the NGOs´ Income Statement (or equivalent) reports, and quantitative techniques were employed to generate conclusions regarding the income mix, the share of the resource total represented by each category, and each NGO´s degree of dependence on each. The results indicate that donations are the most prevalent category among the sample (41.25%), followed by revenues (24.10%) and grants (17.93%). Donations were also shown to represent, on average, approximately 39% of the income mix of the NGOs in question. Finally, the vast majority of the sample (62 of the 69 reports-providing NGOs) was found to be dependent on one category alone, more than half of which received 80% or more of their resources from a single category in the year in question. These results contribute to developing research in the field of NGO web-based accountability as well as highlighting the need for a greater integration of transparency into stakeholder management practices.

4 citations

Journal ArticleDOI
TL;DR: In this paper , the authors investigate the extent to which aspectos socioambientais of fornecedores are evidenciada by empresas participant in the Global Reporting Initiative (GRI).
Abstract: Demandas regulatórias incentivam empresas a incorporar aspectos socioambientais em suas decisões e a estender essa preocupação à seleção e avaliação de fornecedores, visto o reflexo da conduta destes na reputação das empresas compradoras. Nesse sentido, diante da crescente demanda por práticas de Responsabilidade Social Corporativa e divulgação de relatórios que contemplem informações às partes interessadas, este estudo objetiva investigar como a avaliação socioambiental de fornecedores é evidenciada pelas empresas participantes do Índice de Sustentabilidade Empresarial (ISE B3). Para atingir ao proposto, realizou-se análise de evidenciação, conteúdo e similitude dos relatórios de sustentabilidade das (38) empresas investigadas. Embora as empresas afirmem adequar-se aos padrões 308 e 414 do Global Reporting Initiative (GRI), referentes à avaliação socioambiental de fornecedores, apenas uma empresa evidenciou todos os requisitos específicos de relato. As informações são evidenciadas de forma dispersa nos relatórios e os impactos socioambientais possuem menor destaque, o que diminui a qualidade informacional . Como contribuições teóricas e práticas, esta pesquisa apresenta uma discussão sobre aspectos socioambientais nas relações interorganizacionais, oferece insights para os gestores aprimorarem a comunicação com usuários externos sobre aspectos socioambientais relacionados à cadeia de suprimentos, e ressalta que as organizações devem melhorar a evidenciação de informações nos seus relatórios de sustentabilidade para atender os padrões GRI e fornecer informações oportunas aos stakeholders .

2 citations

Journal Article
TL;DR: In this article, a company Upper Tiete, located in Mogi das Cruzes SP, was selected as a research subject, which was applied a scale with 27 items related to influencing factors of motivation, work environment, relationships, organizational culture and interaction.
Abstract: Guided by the theory of Herzberg (Lacombe, 2005) studying hygiene factors corresponding to the internal environment of the organization, in which the motivating factors may be related to achievement, respect and recognition, are intrinsic aspects of people. Although it is not possible to enforce a particular human motivation, you can work and develop an environment conducive to aggregate and stimulate the individual satisfaction and even start producing better. This article aims to verify how motivation can open up possibilities for increasing productivity. Thus, as a research subject was selected a company Upper Tiete, located in Mogi das Cruzes SP, which was applied a scale with 27 items related to influencing factors of motivation, work environment, relationships, organizational culture and interaction. These factors were analyzed using structural equation modeling matrix estimation by partial least squares. The company has 104 employees, of which, 78 employees responded to the survey. As a result, it was observed that motivated employees tend to create a quality work environment, therefore, interact and relate better and within the culture of the organization. These factors, as a consequence, enable better business productivity.

1 citations

Journal Article
TL;DR: In this article, a large Brazi lian company of the retail sector makes the measurement and analysis of logistics costs of both its physical operations (traditional trade) and its online operations (online trade).
Abstract: The aim of this article is to see how a large Brazi lian company of the retail sector makes the measurement and analysis of logistics costs of both its physical operations (traditional trade)

1 citations

Performance
Metrics
No. of papers from the Journal in previous years
YearPapers
202316
202222
20162
20151
20142
20133