Influência da remuneração e do capital humano no crescimento interno da firma

• Autor(a) principal: Souza, Roberto Francisco de
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do UNIOESTE
• Texto Completo: http://tede.unioeste.br/handle/tede/3447
• topic: Remuneração de executivos; Capital humano; Crescimento interno da firma; Equações estruturais; Controladoria; Remuneration of executives; Human capital; Internal growth of the firm; Structural equations; Comptroller; ADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS

This study begins with the premise that Remuneration (strategic, intelligent, and incentives) and Human Capital contribute to Firm Growth, under the perspective of Penrose (2006). Thus, this study aims to verify the influence of Remuneration and its dimensions (strategic remuneration, intelligent remuneration, and incentives, and of Human Capital in the Firm’s Internal Growth. The methodology used is characterized as descriptive, carried out through data collection or survey, with a quantitative approach and data analysis using descriptive statistics and Structural Equation Modelling (SEM). The research universe comprehended companies in the financial sector (public and private banks, and credit cooperatives) belonging to the territorial basis of the Bank Workers’ Union in Cascavel, PR, Brazil, using a nonprobability and convenience sampling. Data collection was carried out through survey directed to managers and decision-makers in the companies under study. The results show that credit cooperatives are situated in the third growth stage, while both public and private banks present characteristics of the fourth stage. Remuneration by employee stock options is not an option for the managerial hierarchical level of this study, and incentives apply to almost all of the respondents. The Human Capital of the companies under study is constituted by young, qualified employees, most of whom work for over five years at the companies. As for the model, results show that Intelligent Remuneration influence positively in the firm’s internal growth; however, strategic remuneration did not influence growth. The moderator effect Stages of Growth and Human Capital contribute to the firm’s internal growth. On initial stages, there is a higher need for Human Capital, and, consequently, growth is more accentuated. It is concluded that in the companies studied, Strategic Remuneration does not influence the firm’s internal growth. Incentives contribute positively in the firm’s internal growth, since the financial incentives are taken into consideration for decision-making at managerial level and the non financial ones seem to motivate workers. Intelligent remuneration, though still under development, contributes to the firm’s internal growth, as it enables maximum advantage from Human Capital within the companies. The Growth Stages change the relationship between Human Capital and Internal Growth of the Firm, but growth continues.