Efeitos da interdependência social e orientação de valor social sobre a formação de folga orçamentária

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dc.contributor.advisorCardoso, Ricardo Lopespt_BR
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/8587531209405773por
dc.contributor.authorGazso, Maria Carolina Oliveirapt_BR
dc.creator.Latteshttp://lattes.cnpq.br/6966244786804530por
dc.date.accessioned2016-03-15T19:32:34Z
dc.date.accessioned2020-05-28T18:17:25Z
dc.date.available2013-01-15pt_BR
dc.date.available2020-05-28T18:17:25Z
dc.date.issued2012-01-30pt_BR
dc.description.abstractThis paper aims to analyze the effects of the social value orientation and the social interdependence on the Budgetary slack. Budgetary slack is a subject very studied by international researchers as a dysfunctional budget problem, however until now, with no clear conclusion about your causes. Assuming that this subject impacts organization process of planning, results and competitiveness, this paper intend to contribute to budgetary slack knowledge based on social theories of social value and interdependence and slack theory, originated in the economics, most specifically, in the agency theory. It was applied a questionnaire, a budget experiment and an instrument to measure social value orientation among 41 leaders oh Tower International Company. According to statistic analysis, it was not possible to validate the hypothesis of this research, but considering the theories used on that, It is clear that there is a vast potential on the search of best practices in the management accounting area.eng
dc.description.sponsorshipFundo Mackenzie de Pesquisapt_BR
dc.formatapplication/pdfpor
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/26247
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.subjectorientação de valor socialpor
dc.subjectinterdependência socialpor
dc.subjectfolga orçamentáriapor
dc.subjectsocial value orientationeng
dc.subjectsocial interdependenceeng
dc.subjectbudget gapeng
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.thumbnail.urlhttp://tede.mackenzie.br/jspui/retrieve/3122/Maria%20Carolina%20Gazso%20Righetti.pdf.jpg*
dc.titleEfeitos da interdependência social e orientação de valor social sobre a formação de folga orçamentáriapor
dc.typeDissertaçãopor
local.contributor.board1Oyadomari, José Carlos Tiomatsupt_BR
local.contributor.board1Latteshttp://lattes.cnpq.br/5722412463663652por
local.contributor.board2Aquino, André Carlos Busanelli dept_BR
local.contributor.board2Latteshttp://lattes.cnpq.br/2204782841421432por
local.publisher.countryBRpor
local.publisher.departmentCiências Contábeispor
local.publisher.initialsUPMpor
local.publisher.programControladoria Empresarialpor
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