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‣ Systemic Model for Diagnosis of the Micro, Small and Medium Enterprises from Two Cities from the Countryside of the State of So Paulo in Brazil

DONAIRES, Omar S.; PINHEIRO, Marilia G.; CEZARINO, Luciana O.; OSTANEL, Luiz H.; MARTINELLI, Dante P.
Fonte: SPRINGER/PLENUM PUBLISHERS Publicador: SPRINGER/PLENUM PUBLISHERS
Tipo: Artigo de Revista Científica
Português
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This article presents a proposal of a systemic model composed for the micro and small companies (MSE) of the region of Ribeiro Preto and the agents which influenced their environment. The proposed model was based on Stafford Beer`s (Diagnosing the system for organizations. Chichester, Wiley, 1985) systemic methodologies VSM (Viable System Model) and on Werner Ulrich`s (1983) CSH (Critical Systems Heuristics). The VSM is a model for the diagnosis of the structure of an organization and of its flows of information through the application of the cybernetics concepts (Narvarte, In El Modelo del Sistema Viable-MSV: experiencias de su aplicacin en Chile. Proyecto Cerebro Colectivo del IAS, Santiago, 2001). On the other hand, CSH focus on the context of the social group applied to the systemic vision as a counterpoint to the organizational management view considered by the VSM. MSE of Ribeiro Preto and Sertozinho had been analyzed as organizations inserted in systems that relate and integrate with other systems concerning the public administration, entities of representation and promotion agencies. The research questions: which are the bonds of interaction among the subsystems in this process and who are the agents involved? The systemic approach not only diagnosed a social group...

‣ Gestão da inovação em empresas de micro, pequeno e médio porte: um estudo de empresas do APL de Santa Rita do Sapucaí; Innovation management on micro, Small and medium enterprises: a study of Santa Rita do Sapucaí local productive arrangement

Mazzola, Bruno Giovanni
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 14/11/2013 Português
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A inovação é um importante meio para que as empresas possam aumentar sua competitividade e assim sobreviver em um cenário de economia global e mercados cada vez mais exigentes. Partindo de uma extensa pesquisa na literatura sobre inovação, notamos uma abundancia de estudos sobre este tema. Porém, a quase totalidade deles está direcionada para grandes empresas. Para minimizar esta lacuna, este trabalho teve como foco o estudo da gestão da inovação em empresas de micro, pequeno e médio porte. Esta delimitação justifica-se por este segmento representar uma parcela significativa da economia nacional, mas, como já é sabido, seus índices de sobrevivência ainda são baixos. O objetivo deste estudo é avaliar o grau de maturidade no tocante à gestão da inovação das empresas pertencentes ao Arranjo Produtivo Local do Vale da Eletrônica, localizado em Santa Rita do Sapucaí. Para tanto, em cada empresa de nossa amostra (41 empresas de aproximadamente 160 localizadas na região) foram analisadas suas práticas de Gestão da Inovação. Foram analisadas cinco dimensões que a compõe, são elas: Estratégia, Processos Internos, Ambiente Externo, Estrutura Organizacional e Cultura. Outro indicador analisado foi o desempenho inovativo alcançado por essas empresas nos três anos anteriores a coleta. O resultado foi que todas as dimensões da Gestão da Inovação possuem uma associação linear positiva com o desempenho inovativo...

‣ As micro, pequenas e médias empresas no Mercosul e na União Européia : os casos do Brasil e da Itália

Souza Neto, Arlindo Lopes de
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Dissertação Formato: application/pdf
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Este trabalho tem como objetivo analisar o papel das micro, pequenas e médias empresas (PMEs) italianas e brasileiras nos processos de integração européia e no Mercosul, respectivamente. A pesquisa revelou profundas diferenças no papel desempenhado por essas empresas em cada bloco e no tratamento dispensado ao seu desenvolvimento. O estudo constatou que na União Européia e, particularmente, na Itália, houve grande valorização das PMEs, com a preocupação de criar um ambiente empresarial favorável à sua competitividade. No Mercosul e no Brasil, ao contrário, essas empresas não foram objeto de políticas com tal objetivo. O trabalho realizou uma descrição das PMEs de ambos países – a partir de três dimensões: o financiamento, a informação/inovação e o poder político – e de seus vínculos com os respectivos blocos. O método de estudo de caso foi escolhido por considerá-lo o mais apropriado para caracterizar as particulares relações das micro, pequenas e médias empresas italianas e brasileiras com os dois blocos econômicos, europeu e mercosulino.; This work aims to analyze the italian and brazilian micro, small and medium enterprises (SMEs) role in the european and Mercosur processes of integration, respectively. The research has revealed deep differences with respect to the role played for these enterprises in each bloc...

‣ Diretrizes para desenvolvimento coletivo de melhoria contínua em arranjos produtivos locais

Vieira, Ariana Martins; Galdamez, Edwin Vladimir Cardoza; Souza, Fernando Bernardi de; Oliveira, Otávio José de
Fonte: Universidade Federal de São Carlos (UFSCar) Publicador: Universidade Federal de São Carlos (UFSCar)
Tipo: Artigo de Revista Científica Formato: 469-480
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Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq); Em um cenário dinâmico e competitivo como o atual, a melhoria contínua passou a ser um requisito básico da gestão que visa potencializar o desempenho de empresas e dos possíveis Arranjos Produtivos Locais em que estejam inseridas, sobretudo no caso daquelas de menor porte. O objetivo deste trabalho é apresentar diretrizes para desenvolvimento coletivo de melhoria contínua em Micro, Pequenas e Médias Empresas industriais que atuem neste tipo de arranjo. A proposta foi desenvolvida a partir do referencial teórico e validada por um estudo de caso. As diretrizes estão estruturadas em seis etapas principais: Preparação, Diagnóstico do Arranjo, Diagnóstico das empresas, Implantação, Auditoria e Avaliação.; In the current dynamic and competitive environment, continuous improvement has become a basic management requirement aiming to increase performance of firms and local productive arrangements. The objective of this study is to present guidelines for collective development of continuous improvement in Micro, Small, and Medium Enterprises that operate in this type of arrangement. The proposal was formulated based on the theoretical concept and validated by a case study. The guidelines are composed of six main stages: Preparation...

‣ Outsourcing dos sistemas de informação e tecnologias de informação nas pequenas e médias empresas em Portugal

Marques, Bruno Miguel Godinho de Oliveira
Fonte: Universidade de Évora Publicador: Universidade de Évora
Tipo: Dissertação de Mestrado
Português
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O aumento da necessidade dos Sistemas de Informação e Tecnologias de Informação (SI/TI) nas micro, pequenas e médias empresas (PME) tem levado estas empresas a recorrer a entidades externas que disponibilizem um conjunto de serviços, com o intuito de ajustar e melhorar os seus resultados ao nível económico e/ou financeiro, tecnológico, de negócio e político. Este trabalho pretende caracterizar o outsourcing no domínio dos SI/TI realizado pelas PME portuguesas. Foi efetuada uma abordagem geral do tema, transmitindo uma perspetiva histórica e estratégica, bem como as motivações para a sua adoção e os riscos que estão associados ao outsourcing. Foi construído um questionário online direcionado às melhores PME em Portugal que utilizam o outsourcing no domínio dos SI/TI, como forma de se conseguir identificar e avaliar o grau de satisfação dos principais serviços contratados; identificar os contributos que estão associados, os fatores que levam as empresas a recorrer ao outsourcing no domínio dos SI/TI e, por fim, caracterizar os contratos. As principais conclusões revelam que as motivações tecnológicas e as económico-financeiras são as que estimulam as PME pela opção do outsourcing dos SI/TI, contribuindo para uma satisfação global das empresas quando recorrem a este tipo de contratação para os diversos serviços apresentados. Foi detetado que algumas motivações...

‣ Requrements management in Irish IT small and micro-sized enterprises

Walsh, John Edward
Fonte: University of Limerick Publicador: University of Limerick
Tipo: info:eu-repo/semantics/masterThesis (taught); ul_theses_dissertations; all_ul_research
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non-peer-reviewed; This research is focused on the IT Small and Micro sized Enterprise sector in Ireland. This sector is very significant both socially and economically and utilises significant project management efforts. The main aim of this research is to assess how small and micro sized firms are currently managing requirements with a view to considering the Value Management (VM) approach as a foundation for a micro-lite approach. Recent research from the Central Statistics Office (2012) reports that Small and Medium Enterprises (SMEs) in Ireland accounted, in 2009, for 99.8% of enterprises in Ireland, 69% of private sector employment, 52% of turnover and 51% of Gross Value Added. Over 185,000 of Ireland’s 190,000 companies (98%) employ less than 50 people (Harrigan and Ramsey 2009). SMEs account for a significant portion of projects, Turner et al (2012) state that more than 40% of turnover for SMEs is undertaken as projects, and that this increases to more than 60% for SMEs in their first two years of existence. If these figures are extrapolated to the Global Economy one could state that $10 Trillion dollars are spent on SME projects annually. Based on recent research carried out by Turner et al (2009, 2010, 2012) it is proposed that small and micro sized firms need a micro-lite Project Management method based on having a requirements management core and a focus on people rather than systems. An initial review of the literature...

‣ Peru - Developing New Structured Financial Products to Channel Savings Towards Small and Medium Enterprises (SMEs) Growth

World Bank
Fonte: World Bank Publicador: World Bank
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The objective of this study is to contribute to the development of new structured financial products in Peru, in particular as means to address the problems of access to finance faced by underserved segments such as Small and Medium Enterprises (SMEs). This document reviews how structured financial products can provide an alternative channel for SMEs to access the market. Additionally it provides suggestions regarding policy issues aimed at improving the market environment. The study concludes that: (i) one way to effectively address Peruvian SMEs credit constraints, particularly with respect to longer term financing, is the use of structured products and (ii) although the Peruvian capital markets regulatory framework regarding securitization has become more flexible in recent years, and despite being one of the least restrictive in the region, it still shows significant weaknesses.

‣ Expanding Access to Finance : Good Practices and Policies for Micro, Small, and Medium Enterprises

Malhotra, Mohini; Chen, Yanni; Criscuolo, Alberto; Fan, Qimiao; Hamel, Iva lIieva; Savchenko, Yevgeniya
Fonte: Washington, DC : World Bank Publicador: Washington, DC : World Bank
Português
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This book on micro, small, and medium enterprise (MSME) finance is intended primarily for government policy makers. It presents a policy framework whereby governments can support increased access by MSME to financial services based on empirical evidence and practices. MSME complain that lack of access to finance constrains their growth and competitiveness. Indeed, financial sector policies often work against the ability of commercial financial institutions to serve MSME, albeit often unintentionally. In many countries, lack of competition in the banking sector limits pressure on banks to reach out to MSME client segments. High risk and high transaction costs-real or perceived-associated with bank lending to MSME likewise constrain access. Often, supervisory and capital adequacy requirements penalize banks for lending to enterprises that lack traditional collateral. Attempts by governments to address these constraints and offset the inequalities in financial sector policy generally have not achieved the desired results. This book lays out a market-based policy framework for governments that focuses on delivery of financial services to MSME on commercial terms. The framework guides governments in focusing scarce resources on developing an inclusive financial sector policy; building sound financial institutions; and investing in a supportive information infrastructure...

‣ South Africa : Enhancing the Effectiveness of Government in Promoting Micro, Small and Medium Enterprise

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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This study focuses in particular on the question of whether incentives and support programs have: (a) been correctly targeted to address the diverse and specific needs of small, especially micro, enterprises; (b) been implemented efficiently by the responsible agencies in terms of their delivery and impact, and (c) have been effective in helping smaller firms access a wider market for their products and services. The findings of the micro-enterprise survey, the review of the various incentive programs and the value chain analyses indicate that: (a) among specific constraints faced by the small, micro and medium enterprises (SMME) sector, the skills gap and the issue of access to finance are of particular relevance; and (b) while the economic rationale that existed in 1995 for SMME support remains valid, there is a need to find cost-effective and well-targeted programs that meet that rationale. The issue of skills development, in particular, is central to the medium-term agenda as a means of raising productivity and...

‣ Supporting Access to Finance for Micro, Small and Medium Enterprises with Partial Credit Guarantees : The Moroccan Experience

Aziz, Teymour Abdel
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
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Micro, Small and Medium Enterprises (MSMEs) represent an important pillar of the Moroccan economy. Estimates indicate they account for more than 90 percent of all enterprises and contribute to 21.6 percent of total employment. These numbers only reflect the statistics of the formal economy: Their contribution to the real economy is significantly higher if the economic activity of the informal sector were to be included. Most MSMEs are in the services sector, followed by manufacturing and trade. The Moroccan government has acknowledged the importance of MSMEs for the national economy and has developed a number of initiatives aimed at improving the enabling environment for these firms. A new national strategy aimed at promoting the development of small enterprises was elaborated in 2011, which includes a simplified taxation system, adapted social charges, extended social security coverage, and specific banking products.

‣ Decentralized Energy Services to Fight Poverty : Outcome Driven Engagement of Small and Medium-size Enterprises in the Provision of Energy Services in IDA Countries

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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The Department for International Development (DFID)-Funded Energy Small and Medium Enterprises (SME) Program was created to support SMEs by helping countries unblock the factors that prevent their potential in the delivery of energy services. With thirteen energy projects in twelve countries and one regional program in Africa, the implementation of the program started considerably slower than expected but has demonstrated potential to make an impact in a relatively neglected area of delivering energy services to the poor. Lack of access to sufficient and sustainable supplies of energy affects as much as 90 percent of the population of many developing countries. Some 2 billion people are without electricity; a similar number remain dependent on fuels such as animal dung, crop residues, wood, and charcoal to cook their daily meals. Widespread inefficient production and use of traditional energy sources, such as fuel-wood and agricultural residues, pose economic, environmental, and health threats. Uneven distribution and use of modern energy sources, such as electricity, petroleum products, and liquefied or compressed natural gas, pose important issues of economics, equity, and quality of life. The Energy Sector Management Assistance Program (ESMAP) Energy SME program focused on off-grid electrification and biomass use as many communities and households that have yet to be electrified are relatively isolated...

‣ Closing the Credit Gap for Formal and Informal Micro, Small, and Medium Enterprises

Stein, Peer; Ardic, Oya Pinar; Hommes, Martin
Fonte: International Finance Corporation, Washington, DC Publicador: International Finance Corporation, Washington, DC
Tipo: Trabalho em Andamento
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Job creation and economic growth through private sector development have become primary areas of focus for policy makers around the world in the aftermath of the global financial crisis. Recent evidence points to the importance of small and medium enterprises (SMEs) in providing employment across countries. In addition to employing the largest number of people in aggregate, SMEs generate the most new jobs. But SMEs also face many challenges in day-to-day operations and to grow. This note is a report back on the state of the credit gap for MSMEs with this new and updated data, while providing additional focus on the sizable informal enterprise sector in the developing world. In addition, this report examines various operational challenges that small and informal firms face, and some formalization obstacles they often cite as the primary reasons for not registering their business. A framework to differentiate the informal sector is offered, with the intention of segmenting the vast landscape of informal firms some of which exist today due to opportunistic behavior...

‣ Access to Credit among Micro, Small, and Medium Enterprises

Alper, Oya; Hommes, Martin
Fonte: International Finance Corporation, Washington, DC Publicador: International Finance Corporation, Washington, DC
Tipo: Brief
Português
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In 2010, IFC conducted a study to estimate the number of micro, small, and medium enterprises (MSMEs) in the world, and to determine the degree of access to credit and use of deposit accounts for formal and informal MSMEs. The study used primarily data from the World Bank Enterprise Surveys (ES). In 2011 the data was revisited as new enterprise surveys became available. The resulting database, IFC Enterprise Finance Gap Database, covers 177 countries. This fact sheet summarizes and highlights the key data points available for the formal micro, formal small and medium enterprises (SME), and the aggregated formal and informal MSME sectors.

‣ The Impact of Consulting Services on Small and Medium Enterprises : Evidence from a Randomized Trial in Mexico

Bruhn, Miriam; Karlan, Dean; Schoar, Antoinette
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
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Using a randomized evaluation with 432 Mexican small and medium enterprises, this paper shows that access to management consulting led to better firm performance: one-year results show positive effects on return-on-assets and total factor productivity. Owners also had large increases in "entrepreneurial spirit" (an entrepreneurs' managerial confidence index). Using Mexican social security data, the analysis finds a large increase in the number of employees and total wage bill several years after the program. The paper documents large heterogeneity in the specific managerial practices that improved as a result of the consulting, but there is no singular mechanism as a panacea for all firms.

‣ Financing Micro, Small, and Medium Enterprises : An Independent Evaluation of IFC's Experience with Financial Intermediaries in Frontier Countries

Independent Evaluation Group
Fonte: Washington, DC : World Bank Publicador: Washington, DC : World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
Português
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Since the mid-1990s, the International Finance Corporation (IFC) has designed a number of strategies for supporting micro, small, and medium-size enterprises (MSMEs). The IFC strategy in place since 2001 focuses on: (i) providing financial support to MSMEs through financial intermediaries; and (ii) providing non-financial, indirect, institution-building support to MSMEs through project-development facilities co-financed by donors. In addition, IFC's corporate strategies focus on supporting private sector development in frontier countries (characterized by high risk or low income), in response to their relatively lower private capital inflows and less developed banking systems, as compared with medium (or low) risk middle-income countries. The objective of this study, therefore, is to evaluate the confluence of these two institutional strategic priorities (support for MSMEs through financial intermediaries, and support to enterprises in frontier countries) as well as to provide recommendations on how the strategy to support MSMEs through financial intermediaries in frontier countries can be improved to enhance its development impacts. This study evaluated the outcomes of all 21 operationally mature...

‣ Chile : A Strategy to Promote Innovative Small and Medium Enterprises

Goldberg, Mike; Palladini, Eric
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
Português
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With its strong export orientation and emphasis on competitiveness, the Chilean economic model has been the envy of its neighbors for more than a decade. However, there are underlying vulnerabilities. Historically, exports have been concentrated in mining and agriculture, sectors dominated by large firms that do not generate a large share of employment. Small and medium enterprises play a key role in employment generation and economic decentralization in Chile, yet their employment was stagnant between 2000 and 2004. Based on work completed in 2003, this study provides a review of the Chilean government's substantial investment in programs that support small and medium enterprises. This review of government programs confirms the importance of coordination and an overarching strategy, in the form of a National Innovation System, led by a single institution. The review also finds that demand-driven programs were more likely to be sustainable. Finally, the study demonstrates that Chile (and other countries with many support programs for small and medium enterprises in place) needs an integrated management information system to analyze...

‣ TI e eficiência organizacional: um estudo no setor brasileiro de bens de capital mecânicos com foco em micro, pequenas e médias empresas; Information technology and organizational efficiency: a study in the brazilian capital goods sector focusing on micro, small and medium enterprises

SOUZA, Cesar Alexandre de; ARPINO, Giuseppe
Fonte: Associação Brasileira de Engenharia de Produção Publicador: Associação Brasileira de Engenharia de Produção
Tipo: Artigo de Revista Científica
Português
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Uma das medidas para o sucesso do uso da tecnologia da informação (TI) é seu impacto na performance das empresas. Muitos estudos têm sido realizados analisando a influência da TI no resultado, especialmente em empresas de grande porte. Este trabalho tem como objetivo analisar a relação entre investimentos em TI e eficiência organizacional com foco em empresas de micro, pequeno e médio porte. Para isso, foram identificados fatores críticos de sucesso para o desempenho de empresas industriais, sendo em seguida desenvolvido um modelo para realização de análise envoltória de dados (DEA - Data Envelopment Analysis) em dois estágios. A pesquisa de campo foi realizada com empresas ligadas à Associação Brasileira das Indústrias de Máquinas e Equipamentos (Abimaq). Dentre os resultados destacam-se a maior capacidade das empresas de pequeno porte em converter o uso da TI em eficiência operacional e a maior capacidade das empresas maiores em converter fatores críticos de sucesso em rentabilidade.; The impact on companies' performance is among the possible measures for Information Technology (IT) success. Several researches showing the influence of IT on firms' results have been conducted, but mainly through studies carried out in large enterprises. The objective of this work was to analyze the relationship between IT investments and organizational efficiency - focusing on micro...

‣ Business leadership for technological innovation in micro, small and medium enterprises; El liderazgo empresarial para la innovación tecnológica en las micro, pequeñas y medianas empresas

Rosa Amalia Gómez Ortiz
Fonte: Revista científica Pensamiento y Gestión Publicador: Revista científica Pensamiento y Gestión
Tipo: article; publishedVersion Formato: application/pdf
Português
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This essay presents an overview about some of the most relevantleadership theories, in order to determinate the basic elements that couldfacilitate the development of the micro, small and medium enterprises.Different theories were reviewed including some from the psychologicalperspective, basics for the entrepreneurial leadership. The various conceptionsabout the effective leadership differ from author to author. Theattributes associated to leadership, mentioned with more frequency were:face risk, flexibility, trust in oneself, interpersonal skills, competence tocarry a task, intelligence, resolution to take decisions, to understand tohis o to her followers, good communication and courage.; Este ensayo presenta un panorama acerca de las teorías más relevantessobre el “liderazgo” para obtener los elementos básicos que podrían facilitarel desarrollo de las micro, pequeñas y medianas empresas mexicanas. Serevisaron diferentes teorías, incluyendo algunas de tipo psicológico, basedel liderazgo empresarial. Las concepciones sobre el liderazgo efectivodifieren de escritor a escritor. Los atributos asociados con éste mencionadoscon mayor frecuencia fueron: correr riesgos, flexibilidad, confianza enuno mismo, habilidades interpersonales...

‣ Adoption of information technology and its impact on organizational performance: a study of small and medium-sized enterprises; Adopción de la tecnología de la información y su impacto en el desempeño organizacional: un estudio con micro y pequeñas empresas; Adoção de tecnologia de informação e seu impacto no desempenho organizacional: um estudo realizado com micro e pequenas empresas

Lunardi, Guilherme Lerch; Dolci, Pietro Cunha; Maçada, Antônio Carlos Gastaud
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Artigo Avaliado pelos Pares Formato: application/pdf
Publicado em 01/03/2010 Português
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Studies evaluating the impact of information technology (IT) on organizational performance have received a lot of attention in the last few years. However, almost all have only studied large companies. As IT acquisition has become cheaper, its popularization has grown faster, enabling small and medium-sized enterprise (SME) to adopt IT in their business. In this study, we examined 123 SMEs with a view to analyzing the relationship between IT adoption and its impact on perceived organizational performance. We found that both external pressures and organizational readiness are the main enablers of IT adoption in the small companies investigated. Internal needs are the most influential adoption factor, determining perceived organizational performance. We also found that companies that have planned their IT investments consistently had better perceived performance than the others - especially with regard to cost reduction benefits. Overall, we expect this study to help managers to plan their IT investments more efficiently.; Los estudios que evalúan el impacto de la tecnología de la información (TI) en el desempeño organizacional han recibido mucha atención en los últimos años. Sin embargo, casi todos tienen como enfoque las grandes empresas. A la medida que la adquisición de tecnologías se hace más accesible financieramente...

‣ MANAGERIAL ACCOUNTING PRACTICES: EVIDENCE IN CONSULTANTS OFFERED FOR SPECIALIZED MAGAZINES TO ENTREPRENEURS OF MICRO, SMALL AND MEDIUM ENTERPRISES; PRÁTICAS DE CONTABILIDADE GERENCIAL: EVIDÊNCIAS EM CONSULTORIAS OFERECIDAS POR REVISTAS ESPECIALIZADAS AOS EMPRESÁRIOS DAS MICRO, PEQUENAS E MÉDIAS EMPRESAS

Miranda, Luiz Carlos; Universidade Federal do Pernambuco; Carvalho, Iane Rodrigues; Universidade Federal do Piauí; Libonati, Jeronymo José; Cavalcante, Paulo Roberto Nóbrega
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; Formato: application/pdf
Publicado em 15/05/2013 Português
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Este estudo apresenta os resultados de uma pesquisa que investiga os conhecimentos em Contabilidade Gerencial, transmitidos pelos consultores que publicam seus aconselhamentos em revistas especializadas e direcionados aos empresários das micro, pequenas e médias empresas (MPME). Especificamente, o estudo avalia se esses consultores estão utilizando, em seus aconselhamentos, práticas modernas de Contabilidade Gerencial. Para classificar os conhecimentos contidos nos aconselhamentos, utilizou-se um conjunto de 38 práticas, classificadas nos Quatro Estágios Evolutivos, descritos pela Federação Internacional de Contadores (International  Federation  of  Accountants), em 1998. Os dados foram coletados dos artigos publicados em duas revistas especializadas, Pequenas Empresas e Grandes Negócios (PEGN) e Exame PME, no período de 2006 a 2010. A análise revelou um equilíbrio entre as recomendações de práticas gerenciais consideradas tradicionais e contemporâneas, ou modernas, pois das 415 recomendações coletadas para este estudo, 208 podem ser classificadas como práticas tradicionais (práticas dos Estágios 1 e 2) e 207 como práticas contemporâneas (práticas dos Estágios 3 e 4). Conclui-se, portanto, que é possível aceitar que os consultores brasileiros...