ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE
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Data de Publicação: | 2007 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/105 |
Resumo: | This article has resulted from research developed by the Beyond Budgeting Round Table (BBRT) on a management model and budget practices and it presents a case study carried out in 2003 at Sadia S.A., a large Brazilian food company. The BBRT has as its basic proposal a series of principles aiming at management flexibilization and decentralization, which should be absorbed by the companies’ management models to allow them adapt better to entrepreneurial environment. To reach that, the BBRT identified as the right way the exclusion of budget from managerial instruments, intending to eliminate corporate games and management centralization. This study presupposed that Sadia S.A. has a tendency to adopt the BBRT principles and, for the empirical verification, the same BBRT procedures were used in the research. The investigation consisted of applying a questionnaire, answered by 18 executives of the company and, after analyzing their answers, it has been established that the presupposition was corroborated partially. Keywords: Management model. Budget practices. Beyond Budgeting Round Table. |
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ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASEANÃLISE DA ADERÊNCIA AO MODELO BEYOND BUDGETING ROUND TABLE: O CASO SADIA S.A.Modelo de gestãoPráticas de orçamentoBeyond Budgeting Round Table.This article has resulted from research developed by the Beyond Budgeting Round Table (BBRT) on a management model and budget practices and it presents a case study carried out in 2003 at Sadia S.A., a large Brazilian food company. The BBRT has as its basic proposal a series of principles aiming at management flexibilization and decentralization, which should be absorbed by the companies’ management models to allow them adapt better to entrepreneurial environment. To reach that, the BBRT identified as the right way the exclusion of budget from managerial instruments, intending to eliminate corporate games and management centralization. This study presupposed that Sadia S.A. has a tendency to adopt the BBRT principles and, for the empirical verification, the same BBRT procedures were used in the research. The investigation consisted of applying a questionnaire, answered by 18 executives of the company and, after analyzing their answers, it has been established that the presupposition was corroborated partially. Keywords: Management model. Budget practices. Beyond Budgeting Round Table.O presente artigo foi elaborado a partir de pesquisas desenvolvidas pelo Beyond Budgeting Round Table (BBRT) sobre modelo de gestão e práticas de orçamento e apresenta um estudo de caso realizado em 2003, na Sadia S.A., empresa brasileira do ramo de alimentos. O BBRT tem como proposta básica um conjunto de princípios orientado à flexibilização da gestão e descentralização, que deve ser absorvido pelos modelos de gestão das empresas para torná-los mais adaptados ao ambiente empresarial. Para que isso ocorra, o BBRT identificou como caminho o abandono do orçamento como instrumento de gestão, buscando com isso eliminar os jogos corporativos e a centralização da gestão. O trabalho assumiu como pressuposto que a Sadia S.A. tem tendência em adotar os princípios do Beyond Budgeting e, para a verificação empírica, utilizaram-se os mesmos procedimentos do BBRT em suas pesquisas. A investigação foi realizada por meio de um questionário respondido por 18 executivos da empresa e, analisando as suas respostas, constatou-se que o pressuposto foi corroborado parcialmente. Palavras-chave: Modelo de gestão. Práticas de orçamento. Beyond Budgeting Round Table.Universidade Regional de Blumenau2007-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10510.4270/ruc.20062Revista Universo Contábil; v. 2 n. 1 (2006); 26-421809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/105/64Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessBarbosa Filho, FranciscoParisi, Cláudio2008-11-18T08:17:43Zoai:ojs.bu.furb.br:article/105Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-18T08:17:43Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE ANÃLISE DA ADERÊNCIA AO MODELO BEYOND BUDGETING ROUND TABLE: O CASO SADIA S.A. |
title |
ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE |
spellingShingle |
ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE Barbosa Filho, Francisco Modelo de gestão Práticas de orçamento Beyond Budgeting Round Table. |
title_short |
ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE |
title_full |
ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE |
title_fullStr |
ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE |
title_full_unstemmed |
ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE |
title_sort |
ANALYSIS OF THE ADHERENCE TO THE BEYOND BUDGETING ROUND TABLE MODEL: THE SADIA S.A. CASE |
author |
Barbosa Filho, Francisco |
author_facet |
Barbosa Filho, Francisco Parisi, Cláudio |
author_role |
author |
author2 |
Parisi, Cláudio |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Barbosa Filho, Francisco Parisi, Cláudio |
dc.subject.por.fl_str_mv |
Modelo de gestão Práticas de orçamento Beyond Budgeting Round Table. |
topic |
Modelo de gestão Práticas de orçamento Beyond Budgeting Round Table. |
description |
This article has resulted from research developed by the Beyond Budgeting Round Table (BBRT) on a management model and budget practices and it presents a case study carried out in 2003 at Sadia S.A., a large Brazilian food company. The BBRT has as its basic proposal a series of principles aiming at management flexibilization and decentralization, which should be absorbed by the companies’ management models to allow them adapt better to entrepreneurial environment. To reach that, the BBRT identified as the right way the exclusion of budget from managerial instruments, intending to eliminate corporate games and management centralization. This study presupposed that Sadia S.A. has a tendency to adopt the BBRT principles and, for the empirical verification, the same BBRT procedures were used in the research. The investigation consisted of applying a questionnaire, answered by 18 executives of the company and, after analyzing their answers, it has been established that the presupposition was corroborated partially. Keywords: Management model. Budget practices. Beyond Budgeting Round Table. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-07-03 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/105 10.4270/ruc.20062 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/105 |
identifier_str_mv |
10.4270/ruc.20062 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/105/64 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 2 n. 1 (2006); 26-42 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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