Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional
Autor(a) principal: | |
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Data de Publicação: | 2018 |
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/4302 |
Resumo: | The issue of legitimacy is a relevant theme in organizational studies, which has been referenced in the literature and widely discussed in the organizational context. Several studies indicate that one of the ways to legitimize organizations used is the voluntary disclosure of information, and this disclosure may be due to several factors. In the model of Suchman (1995), voluntary disclosure of information can contribute strategically as an instrument for organizations to gain, maintain or recover legitimacy in a pragmatic, moral or cognitive way. In this context, this research was carried out with the objective of analyzing how the voluntary disclosure of information about the natural environment contributes to the organizational legitimacy of hydroelectric plants. Regarding the methodological course of the research, regarding the problem, it is classified as qualitative; as to the objective, carried out a qualitative study, through the study of multiple cases, in which documentary data and interviews were analyzed. The first stage of the study consisted of documentary research, in which the sustainability reports produced by the companies that operated the hydroelectric plants in the state of Paraná were analyzed. In the second stage, interviews were conducted with managers of these operating companies, who participate in the elaboration of the sustainability report, seeking to understand the contributions perceived by them through the use of voluntary disclosure of information about the natural environment. The results demonstrate that the discourses about the natural environment contained in the analyzed sustainability reports are also those perceived as a contribution when divulged by the managers interviewed. The predominant purpose both in the speeches of the report and in the interviewees' perception was to gain legitimacy, being used in balance in the pragmatic, moral and cognitive categories. It can be concluded that the dissemination of voluntary information on the natural environment contributes to the organizations obtaining a state of legitimacy, mainly through the use of strategies aimed at gaining legitimacy. It was also identified that some disclosures, however perceived by the respondents as contributions, are sometimes only punctuated or are not always disclosed, due to the care with the extension of the report or for fear of exposing strong partners involved. These findings make it easy for developers and stakeholders to understand that not all information will be clearly detailed and that they may opt for other channels of voluntary communication of information on the natural environment. |
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zanchet , Aladiohttp://lattes.cnpq.br/9190608876644004Zanchet, Aladiohttp://lattes.cnpq.br/9190608876644004Wissmann , Martin Airtonhttp://lattes.cnpq.br/9955241443048738Sanches, Simone Leticia Raimundinihttp://lattes.cnpq.br/5997063695557824http://lattes.cnpq.br/1445002042814986Voltarelli, Francielle Rodrigues2019-05-27T14:38:40Z2018-12-03VOLTARELLI, Francielle Rodrigues. Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional. 2018. 130 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018.http://tede.unioeste.br/handle/tede/4302The issue of legitimacy is a relevant theme in organizational studies, which has been referenced in the literature and widely discussed in the organizational context. Several studies indicate that one of the ways to legitimize organizations used is the voluntary disclosure of information, and this disclosure may be due to several factors. In the model of Suchman (1995), voluntary disclosure of information can contribute strategically as an instrument for organizations to gain, maintain or recover legitimacy in a pragmatic, moral or cognitive way. In this context, this research was carried out with the objective of analyzing how the voluntary disclosure of information about the natural environment contributes to the organizational legitimacy of hydroelectric plants. Regarding the methodological course of the research, regarding the problem, it is classified as qualitative; as to the objective, carried out a qualitative study, through the study of multiple cases, in which documentary data and interviews were analyzed. The first stage of the study consisted of documentary research, in which the sustainability reports produced by the companies that operated the hydroelectric plants in the state of Paraná were analyzed. In the second stage, interviews were conducted with managers of these operating companies, who participate in the elaboration of the sustainability report, seeking to understand the contributions perceived by them through the use of voluntary disclosure of information about the natural environment. The results demonstrate that the discourses about the natural environment contained in the analyzed sustainability reports are also those perceived as a contribution when divulged by the managers interviewed. The predominant purpose both in the speeches of the report and in the interviewees' perception was to gain legitimacy, being used in balance in the pragmatic, moral and cognitive categories. It can be concluded that the dissemination of voluntary information on the natural environment contributes to the organizations obtaining a state of legitimacy, mainly through the use of strategies aimed at gaining legitimacy. It was also identified that some disclosures, however perceived by the respondents as contributions, are sometimes only punctuated or are not always disclosed, due to the care with the extension of the report or for fear of exposing strong partners involved. These findings make it easy for developers and stakeholders to understand that not all information will be clearly detailed and that they may opt for other channels of voluntary communication of information on the natural environment.A questão da legitimidade constitui uma temática relevante nos estudos organizacionais, que tem sido referenciada na literatura e amplamente discutida no âmbito organizacional. Diversos estudos indicam que uma das formas para se legitimar utilizadas pelas organizações consiste na divulgação voluntária de informações, sendo que essa divulgação pode decorrer de diversos fatores. No modelo de Suchman (1995), a divulgação voluntária de informações pode contribuir estrategicamente como instrumento para as organizações ganhar, manter ou recuperar a legitimidade de forma pragmática, moral ou cognitiva. Nesse contexto, esta pesquisa foi realizada com o objetivo de analisar como a divulgação voluntária de informações sobre o meio ambiente natural contribui para legitimidade organizacional de usinas hidrelétricas. No que se refere ao percurso metodológico da pesquisa, quanto ao problema, se classifica como qualitativo; quanto ao objetivo, realizou um estudo qualitativo, por meio do estudo de casos múltiplos, no qual se analisou dados documentais e entrevistas. A primeira etapa do estudo consistiu na pesquisa documental, em que foram analisados os relatórios de sustentabilidade produzidos pelas empresas que operam as usinas hidrelétricas no estado do Paraná. Na segunda etapa, foram realizadas entrevistas com gestores destas empresas operadoras, que participam da elaboração do relatório sustentabilidade, buscando compreender as contribuições percebidas por eles com a utilização da divulgação voluntária de informações sobre o meio ambiente natural. Os resultados demonstram que os discursos sobre meio ambiente natural contido nos relatórios de sustentabilidade analisados são também aqueles percebidos como contribuição quando divulgado pelos gestores entrevistados. A finalidade predominante tanto nos discursos do relatório quanto na percepção dos entrevistados foi para ganhar legitimidade, sendo utilizada em equilíbrio nas categorias pragmática, moral e cognitiva. Pode-se concluir que a divulgação de informações voluntárias sobre meio ambiente natural contribui para as organizações obterem um estado de legitimidade, principalmente através da utilização de estratégias direcionadas a ganhar legitimidade. Identificou-se ainda que algumas divulgações, por mais que sejam percebidas pelos entrevistados como contribuição, por vezes são apenas pontuadas ou ainda nem sempre são divulgadas, devido o cuidado com a extensão do relatório ou ainda por receio de expor parceiros fortes envolvidos. Estas constatações oportunizam aos elaboradores e aos interessados compreender que nem todas as informações estarão evidentemente detalhadas, sendo que poderá optar por outros canais de comunicação voluntária de informações sobre o meio ambiente natural.Submitted by Edineia Teixeira (edineia.teixeira@unioeste.br) on 2019-05-27T14:38:39Z No. of bitstreams: 2 Francielle_Freitas_2018.pdf: 2727141 bytes, checksum: f89a36d2f1d20ea9f145b97e2c89bf31 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2019-05-27T14:38:40Z (GMT). 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dc.title.por.fl_str_mv |
Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional |
dc.title.alternative.eng.fl_str_mv |
Hydroelectric power plants: the perception of the managers on the contributions of the voluntary disclosure for organizational legitimacy |
title |
Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional |
spellingShingle |
Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional Voltarelli, Francielle Rodrigues Divulgação voluntária Legitimidade organizacional Contabilidade Relatório de sustentabilidade Sustainability report Voluntary disclosure Organizational legitimacy Administração:: Ciências contábeis. |
title_short |
Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional |
title_full |
Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional |
title_fullStr |
Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional |
title_full_unstemmed |
Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional |
title_sort |
Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional |
author |
Voltarelli, Francielle Rodrigues |
author_facet |
Voltarelli, Francielle Rodrigues |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
zanchet , Aladio |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9190608876644004 |
dc.contributor.referee1.fl_str_mv |
Zanchet, Aladio |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/9190608876644004 |
dc.contributor.referee2.fl_str_mv |
Wissmann , Martin Airton |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/9955241443048738 |
dc.contributor.referee3.fl_str_mv |
Sanches, Simone Leticia Raimundini |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/5997063695557824 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1445002042814986 |
dc.contributor.author.fl_str_mv |
Voltarelli, Francielle Rodrigues |
contributor_str_mv |
zanchet , Aladio Zanchet, Aladio Wissmann , Martin Airton Sanches, Simone Leticia Raimundini |
dc.subject.por.fl_str_mv |
Divulgação voluntária Legitimidade organizacional Contabilidade Relatório de sustentabilidade Sustainability report |
topic |
Divulgação voluntária Legitimidade organizacional Contabilidade Relatório de sustentabilidade Sustainability report Voluntary disclosure Organizational legitimacy Administração:: Ciências contábeis. |
dc.subject.eng.fl_str_mv |
Voluntary disclosure Organizational legitimacy |
dc.subject.cnpq.fl_str_mv |
Administração:: Ciências contábeis. |
description |
The issue of legitimacy is a relevant theme in organizational studies, which has been referenced in the literature and widely discussed in the organizational context. Several studies indicate that one of the ways to legitimize organizations used is the voluntary disclosure of information, and this disclosure may be due to several factors. In the model of Suchman (1995), voluntary disclosure of information can contribute strategically as an instrument for organizations to gain, maintain or recover legitimacy in a pragmatic, moral or cognitive way. In this context, this research was carried out with the objective of analyzing how the voluntary disclosure of information about the natural environment contributes to the organizational legitimacy of hydroelectric plants. Regarding the methodological course of the research, regarding the problem, it is classified as qualitative; as to the objective, carried out a qualitative study, through the study of multiple cases, in which documentary data and interviews were analyzed. The first stage of the study consisted of documentary research, in which the sustainability reports produced by the companies that operated the hydroelectric plants in the state of Paraná were analyzed. In the second stage, interviews were conducted with managers of these operating companies, who participate in the elaboration of the sustainability report, seeking to understand the contributions perceived by them through the use of voluntary disclosure of information about the natural environment. The results demonstrate that the discourses about the natural environment contained in the analyzed sustainability reports are also those perceived as a contribution when divulged by the managers interviewed. The predominant purpose both in the speeches of the report and in the interviewees' perception was to gain legitimacy, being used in balance in the pragmatic, moral and cognitive categories. It can be concluded that the dissemination of voluntary information on the natural environment contributes to the organizations obtaining a state of legitimacy, mainly through the use of strategies aimed at gaining legitimacy. It was also identified that some disclosures, however perceived by the respondents as contributions, are sometimes only punctuated or are not always disclosed, due to the care with the extension of the report or for fear of exposing strong partners involved. These findings make it easy for developers and stakeholders to understand that not all information will be clearly detailed and that they may opt for other channels of voluntary communication of information on the natural environment. |
publishDate |
2018 |
dc.date.issued.fl_str_mv |
2018-12-03 |
dc.date.accessioned.fl_str_mv |
2019-05-27T14:38:40Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
VOLTARELLI, Francielle Rodrigues. Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional. 2018. 130 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018. |
dc.identifier.uri.fl_str_mv |
http://tede.unioeste.br/handle/tede/4302 |
identifier_str_mv |
VOLTARELLI, Francielle Rodrigues. Usinas hidrelétricas: a percepção dos gestores sobre as contribuições da divulgação voluntária para legitimidade organizacional. 2018. 130 f. Dissertação( Mestrado em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018. |
url |
http://tede.unioeste.br/handle/tede/4302 |
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por |
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por |
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600 600 600 |
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http://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by/4.0/ |
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openAccess |
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Universidade Estadual do Oeste do Paraná Cascavel |
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Programa de Pós-Graduação em Contabilidade |
dc.publisher.initials.fl_str_mv |
UNIOESTE |
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Brasil |
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Centro de Ciências Sociais Aplicadas |
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Universidade Estadual do Oeste do Paraná Cascavel |
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