Revista de Gestão, Finanças e Contabilidade

17-38

Authors: Sérgio Henrique Conceição, Gilson Barbosa Dourado, Simone Freire Silva

This paper proposes an exploratory study on the practice of disclosure on corporate sustainability (CS) in companies from Brazil and other Latin American countries, taking as parameter the corporate sustainability report called Global Reporting Initiative (GRI). From the theoretical assumptions of the theory of voluntary disclosure and the theory of legitimacy, establishing reflections about their adherence to the communication process of companies in corporate sustainability. The study of the historical series from 1999 to 2010 identifies as Brazilian companies account for over 50% of corporate sustainability reports and Latin America as an area in which it consolidates the use of the GRI reporting in the world. Indicates assumptions in the development of new research that contributes to the development of methodologies of analysis, evaluation and interpretation of corporate sustainability performance of companies and to study the phenomena of disclosure, contributing to the strengthening of the variables of performance in corporate sustainability in the context stakeholder decision making.

56-72

Authors: Francisco Vicente Sales Melo, Elielson Oliveira Damascena

The organizational studies and management practices have been going through constant revolutions. Thus, this article examines how the major theories of organizations have evolved from the perspective of scientific revolutions Kuhn (1962). To this end, it was the use of mixed method research. The first analysis indicated that organizational theories evolve in a non-cumulative, appropriating revolutions in other areas of knowledge such as sociology, psychology, biology, building, therefore its paradigm. Because there are several views about organizational phenomena, without a clear adoption of one paradigm by scientists and managers, it is concluded that organizational theories may be pre-paradigmatic phase, as shown Kühn.

86-104

Authors: Henrique César Melo Ribeiro

This paper investigated the scientific journal of the Brazilian Business Review, from 2004 to 2011. The study is based on bibliometric and social network, using descriptive statistics, in 129 articles published. The main results were: predominance of papers in partnership; the authors Valcemiro Nossa, Ariovaldo dos Santos e Otávio Ribeiro de Medeiros are the most prolific; Lopes, A. B. and Porter, M. E. were the most cited researchers; the University of São Paulo was the IES had published more papers. There was a central network both in coauthorship but also in IES. And the themes most prevalent in eight years of study were: Finance, Capital Markets, Marketing, Organization and Business and Accounting and Auditing. It is so macro, even being a new journal at the academia, the Brazilian Business Review, through its collection, now portrays the world of scientific production. This shows the maturity and importance of this journal, serving as fomenter and disseminator of knowledge and the flow of scientific information in the academic literature nationally, but specifically in the áreas of administration, accounting and economics.

121-139

Authors: Graciela Dias Coelho Jones, Vanessa Ramos Silva, Kellen Silva Freitas

Delinquency in educational institutions has increased each year. The implementation and enforcement of a charging policy can help reduce the amount of accounts receivable. So the question that guided this study was: How is managing the collection process in a private school and what the critical points made by this process? This study aims to analyze the management of the billing process of a private school located in a large city of Minas Gerais State. Additionally, it proposes a new flowchart for the process of charging and changes to the layout of the financial institution. The methodology used for the development of the work was the Case Study. As a result it was found that managing the process of collecting the institution has some shortcomings, discussed during the presentation of the case study. With the proposed new flowchart for the process of recovery and changes in the layout of the finance department, expected great benefits for the development of activities and also to the results of operations and may be highlighted, among others: optimization of recovery, reducing the cost of wages, guaranteed lower rates of delinquency, improving the quality of activities and better distribution of physical space. We stress the importance of process mapping through the use of flowcharts for process management. Through the flowchart, the observation and analysis of critical points become more dynamic and gain speed, helping the continuous process control and process evaluation study. As for the physical space has to consider that a good layout contributes to the efficiency of operations of organizations, facilitating movement, communication and control of the activities performed by employees by managers