Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/35285 http://doi.org/10.14393/ufu.te.2022.5018 |
Resumo: | Several studies indicate the positive relationship between human capital and organizational success, due to the influence of qualified individuals in exploring new business opportunities, acquiring new resources and accumulating knowledge and skills. However, it was observed that the researches that worked with the return on investment in human capital are still incipient, especially because the literature remains fragmented regarding the conceptualization and measurement of human capital and the performance indicators of companies that would be adequate to identify the contribution of that capital. The present work intends to fill part of this gap from the objective of analyzing the relationship between the education levels of the employees with the generation of wealth and value of the company. As theoretical support, the study was based on the theory of human capital, adopting Theodore W. Schultz's concepts for human capital, education and its economic value. Therefore, the research is characterized as quantitative, descriptive and documentary and used three databases to obtain information: Annual Social Information Report (RAIS), Economática® and B3 website. The treatment of these data was carried out based on Pearson's linear correlation, to verify the relationship between the company value and added value variables with the education variable; and to understand the interaction between the level of education and the other control variables, a three-level multilevel regression was applied, considering the temporal evolution (period from 2008 to 2017), the characteristics of the companies and the characteristics of the sectors. The results indicated that the education index is positively correlated with the company's value. Through multilevel regression, it was also found that the education index is positively and significantly related to the company's value. It was also observed that this relationship is moderated by characteristics of the sector in which the company is classified and other financial characteristics of the company itself. In relation to the added value, the results also indicated that the education index is positively correlated with the added value. However, from the multilevel regression, the schooling index was not incorporated into the model, due to problems of multicollinearity with other explanatory variables, which does not disqualify its positive relationship with added value. The results of the study indicate that the thesis that professionals with the highest level of education generate social (wealth generation) and market (company value) benefits for organizations was not refuted. These results are expected to provide new information to the theory of human capital within organizations, expanding the analysis to the performance of companies, by focusing the study between education and market value and education and added value. In addition, it is expected to contribute to the debate on the problems of measuring human capital, placing accounting in its mission of representing reality, by indicating that this resource is relevant to the market value and added value of publicly traded companies in Brazil. |
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Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresaHuman capital in brazilian organizations: a relationship between education, wealth generation and company valueEducaçãoEducationEscolaridadeDesempenhoTeoria do capital humanoPerformanceHuman Capital TheoryCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISContabilidadeControladoriaCapital humanoSeveral studies indicate the positive relationship between human capital and organizational success, due to the influence of qualified individuals in exploring new business opportunities, acquiring new resources and accumulating knowledge and skills. However, it was observed that the researches that worked with the return on investment in human capital are still incipient, especially because the literature remains fragmented regarding the conceptualization and measurement of human capital and the performance indicators of companies that would be adequate to identify the contribution of that capital. The present work intends to fill part of this gap from the objective of analyzing the relationship between the education levels of the employees with the generation of wealth and value of the company. As theoretical support, the study was based on the theory of human capital, adopting Theodore W. Schultz's concepts for human capital, education and its economic value. Therefore, the research is characterized as quantitative, descriptive and documentary and used three databases to obtain information: Annual Social Information Report (RAIS), Economática® and B3 website. The treatment of these data was carried out based on Pearson's linear correlation, to verify the relationship between the company value and added value variables with the education variable; and to understand the interaction between the level of education and the other control variables, a three-level multilevel regression was applied, considering the temporal evolution (period from 2008 to 2017), the characteristics of the companies and the characteristics of the sectors. The results indicated that the education index is positively correlated with the company's value. Through multilevel regression, it was also found that the education index is positively and significantly related to the company's value. It was also observed that this relationship is moderated by characteristics of the sector in which the company is classified and other financial characteristics of the company itself. In relation to the added value, the results also indicated that the education index is positively correlated with the added value. However, from the multilevel regression, the schooling index was not incorporated into the model, due to problems of multicollinearity with other explanatory variables, which does not disqualify its positive relationship with added value. The results of the study indicate that the thesis that professionals with the highest level of education generate social (wealth generation) and market (company value) benefits for organizations was not refuted. These results are expected to provide new information to the theory of human capital within organizations, expanding the analysis to the performance of companies, by focusing the study between education and market value and education and added value. In addition, it is expected to contribute to the debate on the problems of measuring human capital, placing accounting in its mission of representing reality, by indicating that this resource is relevant to the market value and added value of publicly traded companies in Brazil.Pesquisa sem auxílio de agências de fomentoTese (Doutorado)Diversos estudos indicam a relação positiva entre o capital humano e o sucesso organizacional, devido à influência dos indivíduos qualificados na exploração de novas oportunidades de negócios, aquisição de novos recursos e acúmulo de conhecimentos e habilidades. Contudo, observou-se que as pesquisas que trabalharam com o retorno do investimento em capital humano ainda são incipientes, especialmente porque a literatura permanece fragmentada quanto à conceituação e mensuração do capital humano e aos indicadores de desempenho das empresas que seriam adequados para identificar a contribuição desse capital. O presente trabalho pretende preencher parte dessa lacuna a partir do objetivo de analisar a relação entre os níveis de escolaridade dos funcionários com geração de riqueza e valor da empresa. Como suporte teórico, o estudo baseou-se na teoria do capital humano, adotando os conceitos de Theodore W. Schultz para capital humano, educação e seu valor econômico. Para tanto, a pesquisa caracteriza-se como quantitativa, descritiva e documental e recorreu a três bancos de dados para obtenção de informações: Relação Anual de Informações Sociais (RAIS), Economática® e site da B3. O tratamento desses dados foi realizado com base na correlação linear de Pearson, para verificar a relação entre as variáveis 'valor de empresa' e 'valor adicionado' com a variável escolaridade; e para compreender a interação do nível de escolaridade com as demais variáveis de controle, foi aplicada a regressão multinível de três níveis, considerando a evolução temporal (período de 2008 a 2017), as características das empresas e características dos setores. Os resultados indicaram que o índice de escolaridade é positivamente correlacionado com o valor da empresa. Pela regressão multinível, também foi constatado que o índice de escolaridade se relaciona com valor da empresa de forma positiva e significativa. Foi observado ainda, que essa relação é moderada por características do setor em que a empresa está classificada e outras características financeiras da própria empresa. Em relação à geração de riqueza, os resultados também indicaram que o índice de escolaridade é positivamente correlacionado com o valor adicionado. Contudo, a partir da regressão multinível, o índice de escolaridade não foi incorporado ao modelo, devido a problemas de multicolinearidade com outras variáveis explicativas, o que não desqualifica sua relação positiva com valor adicionado. Os resultados do estudo indicam que a tese de que profissionais com um maior nível de escolaridade geram benefícios para valor de mercado e valor adicionado para as organizações não foi refutada. Espera-se que esses resultados proporcionem novas informações à teoria do capital humano dentro das organizações, ampliando a análise para o desempenho das empresas, ao focar o estudo entre escolaridade e valor da empresa e escolaridade e valor adicionado. Ademais, espera-se contribuir com o debate sobre os problemas de mensuração de capital humano, situando a contabilidade na sua missão de representar a realidade, ao indicar que esse recurso é relevante para o valor da empresa e valor adicionado das empresas de capital aberto do Brasil.Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências ContábeisMiranda, Gilberto Joséhttp://lattes.cnpq.br/3004130380690632Miranda, Gilberto Joséhttp://lattes.cnpq.br/3004130380690632Leal, Edvalda Araújohttp://lattes.cnpq.br/1010780688440896Silva, Marli Auxiliadora dahttp://lattes.cnpq.br/6389622020342036Cunha, Jacqueline Veneroso Alves dahttp://lattes.cnpq.br/8590544630950327Cornacchione Junior, Edgard Brunohttp://lattes.cnpq.br/1395819956519533Campos, Larissa Couto2022-07-21T17:59:03Z2022-07-21T17:59:03Z2022-05-27info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisapplication/pdfCAMPOS, Larissa Couto. Capital Humano das Organizações Brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa. 2022. 192 f. Tese (Doutorado em Ciências Contábeis)- Universidade Federal de Uberlândia, Uberlândia, 2022. http://doi.org/10.14393/ufu.te.2022.5018https://repositorio.ufu.br/handle/123456789/35285http://doi.org/10.14393/ufu.te.2022.5018porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2022-07-22T06:14:21Zoai:repositorio.ufu.br:123456789/35285Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2022-07-22T06:14:21Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa Human capital in brazilian organizations: a relationship between education, wealth generation and company value |
title |
Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa |
spellingShingle |
Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa Campos, Larissa Couto Educação Education Escolaridade Desempenho Teoria do capital humano Performance Human Capital Theory CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade Controladoria Capital humano |
title_short |
Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa |
title_full |
Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa |
title_fullStr |
Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa |
title_full_unstemmed |
Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa |
title_sort |
Capital humano nas organizações brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa |
author |
Campos, Larissa Couto |
author_facet |
Campos, Larissa Couto |
author_role |
author |
dc.contributor.none.fl_str_mv |
Miranda, Gilberto José http://lattes.cnpq.br/3004130380690632 Miranda, Gilberto José http://lattes.cnpq.br/3004130380690632 Leal, Edvalda Araújo http://lattes.cnpq.br/1010780688440896 Silva, Marli Auxiliadora da http://lattes.cnpq.br/6389622020342036 Cunha, Jacqueline Veneroso Alves da http://lattes.cnpq.br/8590544630950327 Cornacchione Junior, Edgard Bruno http://lattes.cnpq.br/1395819956519533 |
dc.contributor.author.fl_str_mv |
Campos, Larissa Couto |
dc.subject.por.fl_str_mv |
Educação Education Escolaridade Desempenho Teoria do capital humano Performance Human Capital Theory CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade Controladoria Capital humano |
topic |
Educação Education Escolaridade Desempenho Teoria do capital humano Performance Human Capital Theory CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade Controladoria Capital humano |
description |
Several studies indicate the positive relationship between human capital and organizational success, due to the influence of qualified individuals in exploring new business opportunities, acquiring new resources and accumulating knowledge and skills. However, it was observed that the researches that worked with the return on investment in human capital are still incipient, especially because the literature remains fragmented regarding the conceptualization and measurement of human capital and the performance indicators of companies that would be adequate to identify the contribution of that capital. The present work intends to fill part of this gap from the objective of analyzing the relationship between the education levels of the employees with the generation of wealth and value of the company. As theoretical support, the study was based on the theory of human capital, adopting Theodore W. Schultz's concepts for human capital, education and its economic value. Therefore, the research is characterized as quantitative, descriptive and documentary and used three databases to obtain information: Annual Social Information Report (RAIS), Economática® and B3 website. The treatment of these data was carried out based on Pearson's linear correlation, to verify the relationship between the company value and added value variables with the education variable; and to understand the interaction between the level of education and the other control variables, a three-level multilevel regression was applied, considering the temporal evolution (period from 2008 to 2017), the characteristics of the companies and the characteristics of the sectors. The results indicated that the education index is positively correlated with the company's value. Through multilevel regression, it was also found that the education index is positively and significantly related to the company's value. It was also observed that this relationship is moderated by characteristics of the sector in which the company is classified and other financial characteristics of the company itself. In relation to the added value, the results also indicated that the education index is positively correlated with the added value. However, from the multilevel regression, the schooling index was not incorporated into the model, due to problems of multicollinearity with other explanatory variables, which does not disqualify its positive relationship with added value. The results of the study indicate that the thesis that professionals with the highest level of education generate social (wealth generation) and market (company value) benefits for organizations was not refuted. These results are expected to provide new information to the theory of human capital within organizations, expanding the analysis to the performance of companies, by focusing the study between education and market value and education and added value. In addition, it is expected to contribute to the debate on the problems of measuring human capital, placing accounting in its mission of representing reality, by indicating that this resource is relevant to the market value and added value of publicly traded companies in Brazil. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-07-21T17:59:03Z 2022-07-21T17:59:03Z 2022-05-27 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
CAMPOS, Larissa Couto. Capital Humano das Organizações Brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa. 2022. 192 f. Tese (Doutorado em Ciências Contábeis)- Universidade Federal de Uberlândia, Uberlândia, 2022. http://doi.org/10.14393/ufu.te.2022.5018 https://repositorio.ufu.br/handle/123456789/35285 http://doi.org/10.14393/ufu.te.2022.5018 |
identifier_str_mv |
CAMPOS, Larissa Couto. Capital Humano das Organizações Brasileiras: uma relação entre escolaridade, geração de riqueza e valor da empresa. 2022. 192 f. Tese (Doutorado em Ciências Contábeis)- Universidade Federal de Uberlândia, Uberlândia, 2022. http://doi.org/10.14393/ufu.te.2022.5018 |
url |
https://repositorio.ufu.br/handle/123456789/35285 http://doi.org/10.14393/ufu.te.2022.5018 |
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Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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