ASSOCIAÇÃO ENTRE CARACTERÍSTICAS DO TOP MANAGEMENT TEAM (TMT) E UTILIZAÇÃO DE PRÁTICAS DE ANÁLISE DE INVESTIMENTOS

Autores

  • Paula de Souza Michelon IFSC
  • Alcindo Cipriano Argolo Mendes Universidade Federal de Santa Catarina (UFSC)
  • Rogério João Lunkes Universidade Federal de Santa Catarina (UFSC)
  • Antonio Cezar Bornia Universidade Federal de Santa Catarina (UFSC)

DOI:

https://doi.org/10.22561/cvr.v32i2.6426

Palavras-chave:

Top Management Team, Orçamento de Capital, Análise de Investimentos, Brasil

Resumo

Este estudo se destina a analisar a associação entre idade, participação de mulheres e nível educacional do Top Management Team (TMT) e utilização das práticas de análise de investimentos. Para a coleta dos dados, aplicou-se um questionário nas empresas da Brasil, Bolsa, Balcão (B3), com a obtenção de 94 respostas. Para a análise dos dados, utilizou-se associação entre variáveis categóricas por homogeneidade (HOMALS). Os resultados indicam que as práticas tradicionais e sofisticadas são mais utilizadas à medida que a idade média da equipe de gestão aumenta. A participação de mulheres na equipe de gestão tem maior associação com a não utilização das práticas sofisticadas de análise de investimento. As associações do nível educacional não apresentaram uma tendência claramente definida para a característica. Este estudo contribui para a literatura da Teoria dos Escalões Superiores (TES) e de práticas de análise de investimentos, fornecendo novas evidências sobre a associação entre as características dos gestores de alto escalão e a utilização das práticas.

Biografia do Autor

Paula de Souza Michelon, IFSC

Doutora em Engenharia de Produção, Instituto Federal de Santa Catarina (IFSC).

Alcindo Cipriano Argolo Mendes, Universidade Federal de Santa Catarina (UFSC)

Doutor em Contabilidade, Universidade Federal de Santa Catarina, Curso de Graduação em Ciências Contábeis.

Rogério João Lunkes, Universidade Federal de Santa Catarina (UFSC)

Doutor em Engenharia de Produção, Universidade Federal de Santa Catarina, Curso de Graduação em Ciências Contábeis.

Antonio Cezar Bornia, Universidade Federal de Santa Catarina (UFSC)

Doutor em Engenharia de Produção, Universidade Federal de Santa Catarina, Programa de Pós-graduação em Engenharia de Produção.

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Publicado

2021-07-29

Como Citar

MICHELON, P. de S.; MENDES, A. C. A.; LUNKES, R. J.; BORNIA, A. C. ASSOCIAÇÃO ENTRE CARACTERÍSTICAS DO TOP MANAGEMENT TEAM (TMT) E UTILIZAÇÃO DE PRÁTICAS DE ANÁLISE DE INVESTIMENTOS. Contabilidade Vista & Revista, [S. l.], v. 32, n. 2, p. 230-257, 2021. DOI: 10.22561/cvr.v32i2.6426. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/6426. Acesso em: 17 set. 2021.

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