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Previous issue date: 2008-04-29 / The relation between the organizational climate and the financial performance has been studied by several researchers who have emphasized that there could be reciprocity between the organizational climate and the enterprise performance. The purpose of this study is to investigate if the Brazilian enterprises that reached the highest rates of work satisfaction, demonstrated by theirs employees and expressed by their organizational climate, have also demonstrated the best indicators of financial performance. In order to accomplish this purpose, a research was made about the financial indicators of the enterprises that have presented the highest indices of organizational climate in the years of 2004, 2005 and 2006 and were classified by the Guide VOC?? S/A - EXAME, published by EDITORA ABRIL. This research has only included the enterprises that are mentioned in that magazine list as well as in the list "Melhores e Maiores da Revista EXAME", which present the best and the biggest Brazilian enterprises, according to this magazine. In this context, forty enterprises were selected from which twenty were classified by the Guide VOC?? S/A-EXAME, being among the first ten enterprises in the years 2004, 2005 e 2006 and they were compared with twenty other enterprises which were part of that guide. An study was done to determine if the enterprise participation in that magazine list, showing a high value index would result in a better financial performance. For this purpose, the following indicators were used: Rate of Return on Total Assets, Return on Equity, Net Margin, Operating Margin, Sales Growth, Asset Turnover and the Active Sales per Employee. These index values were obtained from the database " Melhores e Maiores da FIPECAFI". The statistical tests of Shapiro Wilks were applied firstly. Afterwards, the Mann-Whitney??s or the test "t" and the multidimensional scaling were also applied. Then it was concluded that there was no strong relationship between the organizational climate and the financial performance / A rela????o entre clima organizacional e desempenho financeiro tem sido examinada por v??rios pesquisadores, enfatizando-se que poderia haver reciprocidade entre clima organizacional e desempenho empresarial. O objetivo deste estudo foi analisar se entre as empresas brasileiras que possuem os maiores ??ndices de satisfa????o no trabalho pelos empregados, expresso atrav??s do clima organizacional, tamb??m apresentaram melhores indicadores de desempenho financeiro. Foi realizada uma pesquisa dos indicadores financeiros das empresas que est??o classificadas pelo Guia VOC?? S/A-EXAME da Editora ABRIL com os maiores ??ndices de clima organizacional nos anos de 2004, 2005 e 2006. A pesquisa foi limitada ??s empresas que est??o presentes na lista da revista e que tamb??m fazem parte da rela????o das Melhores e Maiores da revista EXAME e, nesse contexto, foram selecionadas quarenta companhias, isto ??, vinte empresas classificadas entre as dez primeiras do Guia VOCE S/A-EXAME nos anos 2004, 2005 e 2006 e comparadas com outras vinte empresas e que tamb??m fazem parte do Guia. Foi verificado se a participa????o na lista da revista com um valor alto no ??ndice acarreta um melhor desempenho financeiro da empresa. Para tanto foram utilizados os indicadores: Taxa de Retorno sobre o Ativo Total, Retorno sobre o Patrim??nio L??quido, Margem l??quida, Margem Operacional, Crescimento de Vendas, Giro do Ativo e Vendas por Empregado. Os valores dos indicadores foram obtidos em pesquisa na base de dados Melhores e Maiores da FIPECAFI. Foram utilizados os testes estat??sticos de Shapiro Wilks, teste t ou Mann-Whitney e posteriormente o escalonamento multidimensional. Chegou-se a conclus??o que n??o h?? uma forte rela????o entre clima organizacional e desempenho financeiro.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/408 |
| Date | 29 April 2008 |
| Creators | Santos, Mario Roberto dos |
| Contributors | Coda, Roberto, Silva Junior, Daphnis Theodoro da, Silva, Dirceu da |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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