Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ibero Americana de Estratégia - RIAE |
Texto Completo: | https://periodicos.uninove.br/riae/article/view/15593 |
Resumo: | According to Sebrae (2013), Brazil’s Micro and Small Enterprises (MSE) survival rate has been improving, with survival of 75.6% in the first two years of life. Many of the survivors, faces difficulties in the market, sometimes, opt for the use of illegal or unethical practices, but still not considered themselves "outlaws". In this context, the general objective was to identify the illegal or unethical practices used by SMEs to survive and the illegality perception of such practices. This is a descriptive and quantitative research type. The research process consisted of four steps: literature review, initial survey with 10 companies, pre-tests with seven companies, and field research with 102 MSEs. The field research was conducted through a questionnaire with 33 variables of illegal or unethical practices, where practices should be assessed by the respondents based on their competitors’ behavior, using a four-points Likert scale. We concluded that all investigated practices are being used to some degree by entrepreneurs, pointing out that for only four of the 33 practices the illegality perception appeared lower than the sense of legality, showing that the majority (29 of 33 practices) are used even though there is illegality awareness. Also, we conclude that five from the nine most used practices are related to tax avoidance. |
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Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small businessUso e percepção de licitude de práticas ilegais ou antiéticas de sobrevivência de micro e pequenas empresasAdministração; Estratégia; Empreendedorismo; ÉticaPequenos Negócios. Estratégia de Sobrevivência. Práticas Ilegais. Ética Empresarial. Evasão Fiscal.According to Sebrae (2013), Brazil’s Micro and Small Enterprises (MSE) survival rate has been improving, with survival of 75.6% in the first two years of life. Many of the survivors, faces difficulties in the market, sometimes, opt for the use of illegal or unethical practices, but still not considered themselves "outlaws". In this context, the general objective was to identify the illegal or unethical practices used by SMEs to survive and the illegality perception of such practices. This is a descriptive and quantitative research type. The research process consisted of four steps: literature review, initial survey with 10 companies, pre-tests with seven companies, and field research with 102 MSEs. The field research was conducted through a questionnaire with 33 variables of illegal or unethical practices, where practices should be assessed by the respondents based on their competitors’ behavior, using a four-points Likert scale. We concluded that all investigated practices are being used to some degree by entrepreneurs, pointing out that for only four of the 33 practices the illegality perception appeared lower than the sense of legality, showing that the majority (29 of 33 practices) are used even though there is illegality awareness. Also, we conclude that five from the nine most used practices are related to tax avoidance.Segundo o Sebrae (2013), a taxa de sobrevivência das Micro e Pequenas Empresas (MPE) no Brasil vem melhorando, com sobrevivência de 75,6% nos primeiros dois anos de vida. Das sobreviventes, muitas enfrentam dificuldades no mercado, tendo que por vezes optar para o uso de práticas ilícitas ou antiéticas e ainda não se considerando “fora da lei”. Nesse contexto, o objetivo geral é relacionar o uso das práticas ilegais ou antiéticas utilizadas pelas MPE para sobreviverem com a percepção de ilicitude dessas práticas. Esta pesquisa é do tipo descritiva e quantitativa. Após levantamento bibliográfico e pesquisa exploratória com 17 MPE foi realizada uma pesquisa de campo com 102 MPE, com a aplicação de um questionário com 33 variáveis de práticas ilegais ou antiéticas, onde as práticas deveriam ser avaliadas pelo respondente com base no comportamento observado de seus concorrentes, por meio de uma escala Likert, de cinco pontos. Pode-se concluir que todas as práticas investigadas estão sendo utilizadas em algum grau pelos empreendedores, cabendo destacar que para apenas quatro das 33 práticas a percepção de ilicitude se apresentou menor que a de licitude, evidenciando que a maioria (29 de 33 práticas) vem sendo utilizada mesmo tendo-se a consciência de que são ilícitas. Pode-se concluir também que das nove práticas destacadas, cinco delas referem-se à evasão fiscal. Percebeu-se que as práticas que ferem diretamente o interesse do consumidor não são vistas como “ilícitas” pelos empreendedores.Universidade Nove de Julho - UNINOVE2015-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/riae/article/view/1559310.5585/ijsm.v14i3.2203Revista Ibero-Americana de Estratégia; Vol 14, No 3 (2015): July/September; 93-109Revista Ibero-Americana de Estratégia; Vol 14, No 3 (2015): July/September; 93-1092176-0756reponame:Revista Ibero Americana de Estratégia - RIAEinstname:Revista Ibero-Americana de Estratégia (RIAE)instacron:RIEOEIporhttps://periodicos.uninove.br/riae/article/view/15593/7609Copyright (c) 2015 Iberoamerican Journal of Strategic Managementhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessForte, Sérgio Henrique Arruda CavalcanteSobreira, Michelle do CarmoOliveira, Oderlene Vieira de2019-09-26T16:43:01Zoai:https://periodicos.uninove.br:article/15593Revistahttps://periodicos.uninove.br/riaePRIhttps://periodicos.uninove.br/riae/oai||bennycosta@yahoo.com.br2176-07562176-0756opendoar:2019-09-26T16:43:01Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE)false |
dc.title.none.fl_str_mv |
Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business Uso e percepção de licitude de práticas ilegais ou antiéticas de sobrevivência de micro e pequenas empresas |
title |
Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business |
spellingShingle |
Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business Forte, Sérgio Henrique Arruda Cavalcante Administração; Estratégia; Empreendedorismo; Ética Pequenos Negócios. Estratégia de Sobrevivência. Práticas Ilegais. Ética Empresarial. Evasão Fiscal. |
title_short |
Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business |
title_full |
Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business |
title_fullStr |
Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business |
title_full_unstemmed |
Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business |
title_sort |
Use and perception of lawfulness of illegal or unethical survival practices adopted by micro and small business |
author |
Forte, Sérgio Henrique Arruda Cavalcante |
author_facet |
Forte, Sérgio Henrique Arruda Cavalcante Sobreira, Michelle do Carmo Oliveira, Oderlene Vieira de |
author_role |
author |
author2 |
Sobreira, Michelle do Carmo Oliveira, Oderlene Vieira de |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Forte, Sérgio Henrique Arruda Cavalcante Sobreira, Michelle do Carmo Oliveira, Oderlene Vieira de |
dc.subject.por.fl_str_mv |
Administração; Estratégia; Empreendedorismo; Ética Pequenos Negócios. Estratégia de Sobrevivência. Práticas Ilegais. Ética Empresarial. Evasão Fiscal. |
topic |
Administração; Estratégia; Empreendedorismo; Ética Pequenos Negócios. Estratégia de Sobrevivência. Práticas Ilegais. Ética Empresarial. Evasão Fiscal. |
description |
According to Sebrae (2013), Brazil’s Micro and Small Enterprises (MSE) survival rate has been improving, with survival of 75.6% in the first two years of life. Many of the survivors, faces difficulties in the market, sometimes, opt for the use of illegal or unethical practices, but still not considered themselves "outlaws". In this context, the general objective was to identify the illegal or unethical practices used by SMEs to survive and the illegality perception of such practices. This is a descriptive and quantitative research type. The research process consisted of four steps: literature review, initial survey with 10 companies, pre-tests with seven companies, and field research with 102 MSEs. The field research was conducted through a questionnaire with 33 variables of illegal or unethical practices, where practices should be assessed by the respondents based on their competitors’ behavior, using a four-points Likert scale. We concluded that all investigated practices are being used to some degree by entrepreneurs, pointing out that for only four of the 33 practices the illegality perception appeared lower than the sense of legality, showing that the majority (29 of 33 practices) are used even though there is illegality awareness. Also, we conclude that five from the nine most used practices are related to tax avoidance. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-09-01 |
dc.type.none.fl_str_mv |
|
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://periodicos.uninove.br/riae/article/view/15593 10.5585/ijsm.v14i3.2203 |
url |
https://periodicos.uninove.br/riae/article/view/15593 |
identifier_str_mv |
10.5585/ijsm.v14i3.2203 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/riae/article/view/15593/7609 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Iberoamerican Journal of Strategic Management https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Iberoamerican Journal of Strategic Management https://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
dc.source.none.fl_str_mv |
Revista Ibero-Americana de Estratégia; Vol 14, No 3 (2015): July/September; 93-109 Revista Ibero-Americana de Estratégia; Vol 14, No 3 (2015): July/September; 93-109 2176-0756 reponame:Revista Ibero Americana de Estratégia - RIAE instname:Revista Ibero-Americana de Estratégia (RIAE) instacron:RIEOEI |
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Revista Ibero-Americana de Estratégia (RIAE) |
instacron_str |
RIEOEI |
institution |
RIEOEI |
reponame_str |
Revista Ibero Americana de Estratégia - RIAE |
collection |
Revista Ibero Americana de Estratégia - RIAE |
repository.name.fl_str_mv |
Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE) |
repository.mail.fl_str_mv |
||bennycosta@yahoo.com.br |
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