Contingent factors related to investments in research and development

• Autor(a) principal: Mattiello, Vaine Maria Folle
• Data de Publicação: 2022
• Outros Autores: Kruger, Silvana Dalmutt, Zanin, Antonio, Magro, Cristian Bau Dal
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/27300
• topic: Family businesses; R&D; Industries; Empresas familiares; I&D; Industrias.; Empresas familiars; P&D; Indústrias; Investimentos em P&D

Purpose: The study aims to analyze the contingent factors associated with investment decisions in R&D in family and non-family businesses. Methodology: The research was carried out through a survey, and the sample consisted of 47 companies in the industrial sector located in the states of the southern region of Brazil. Of the 47 responding companies, 26 are family businesses and 21 are characterized as non-family businesses. Companies are observed based on contingent characteristics: (i) in terms of time of activity, (ii) number of employees and (iii) management structure - whether family or non-family businesses, and how such factors relate to investments in R&D. The analysis was performed using descriptive statistics techniques and the analysis using the Chi-square test. Results: The results show significance between the time of activity of the companies, the number of employees and the management structure, with the perception that investments in R&D are necessary for the continuity of the business. It was identified that companies with the highest number of employees (above a thousand) are more interested in investments in R&D for business continuity. Companies with more than 50 years of activity are more interested in investments in R&D as a competitiveness strategy. The Covid-19 pandemic did not interfere with R&D investments in most companies in the sample. In general, the results show that contingency factors related to the structure of organizations are related to investments in R&D, both in family businesses and in non-family businesses. Contributions of the Study: The findings suggest that family businesses (larger and with a greater number of employees) tend to invest in R&D, as much as non-family businesses, in order to remain competitive. These results contribute to reflections and possibilities for further studies on the specificities of family businesses.