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Mem??ria organizacional e reutiliza????o do conhecimento cont??bil-financeiro: estudo de caso em uma ind??stria multinacional do setor qu??mico na Am??rica Latina

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Previous issue date: 2008-02-22 / During the last years, it has been given much importance to the process of keeping, maintaining, recovering, enriching, reusing and sharing the knowledge, experiences and abilities that are developed and used inside an organization. According to Kruglianskas (1996b), due to globalization, contemporary world has seen the development of situations inside the organizations' environment, much more turbulent and dynamic, in terms of market, technologies, education, ecology, changes on politics, economy, culture and society, and concluded that organizations' survival means more and more learning and learning, that is, becoming an intelligent, agile and adaptable organization. This study is about the perception of Latin American Air Liquide employees that work at accounting-financial departments about organizational memory, as well as practices of reusing this knowledge solving problems inside the company. It is a field research, exploratory, with quantitative handling. One hundred and sixty-six questionnaires were applied with Likert scale in 61 locations in Latin America. The obtained data were treated by descriptive and multivariate statistics, with the support of SPSS software. Although the respondents represent a non-probabil istic sample, the results indicated that those employees from Air Liquide, recognize the importance of the explicit organizational memory and valorize its processes, like happened with the research accomplished by Spiller (2005). The result obtained concerning the respondents' perception is that the company motivates and valorizes the process, differently from the result obtained by previous study. Mainly for the participants of cluster 1 (managers) that has as profile people or already had occupied management positions. While those belonging to the cluster 2 (operational) those who are in the current position for less than five years, possess superior education, and in its great majority they work outside of Brazil try to affirm the opposite, even so they agree with the sensation that they already had known how to decide problems, and they had not forgotten as to make it and the information that they day-by-day use to decide problems accounting-financial are the same ones found available for its pairs in the company and that in its respective departments is of reusing existing solutions. In synthesis, this study indicated that at Air Liquide exists the concern with relation to the explicit technological organizational memory and the reusing of the knowledge, according to field research. / Nos ??ltimos anos tem se dado muita import??ncia ao processo de reter, manter, recuperar, enriquecer, reutilizar e compartilhar o conhecimento, experi??ncias e habilidades que s??o desenvolvidos e empregados dentro de uma organiza????o. Kruglianskas (1996b) j?? falava que, em decorr??ncia da globaliza????o, o mundo contempor??neo assistiu ao desenrolar de situa????es em que o ambiente no qual atuam as organiza????es se apresenta de forma cada vez mais turbulenta e din??mica, em termos de mercados, tecnologias, educa????o, ecologia, mudan??as pol??ticas, econ??micas, culturais e sociais, e conclu??a que a sobreviv??ncia das empresas significa cada vez mais aprender a aprender, isto ??, tornar-se uma organiza????o inteligente, ??gil e adaptativa. Este trabalho procurou estudar a percep????o dos profissionais que trabalham na ??rea cont??bil-financeira da empresa Air Liquide, localizada na regi??o da Am??rica Latina, sobre a mem??ria organizacional, bem como as pr??ticas de reutiliza????o deste conhecimento na resolu????o de problemas dentro da empresa. ?? uma pesquisa de campo, explorat??ria, com tratamento quantitativo. Foram aplicados 166 question??rios com escala Likert em 61 localidades na Am??rica Latina. Os dados obtidos foram tratados pela estat??stica descritiva e multivariada, com o aux??lio do software SPSS. Apesar de os respondentes representarem uma amostra n??o-probabil??stica, os resultados indicam que os profissionais que atuam na Air Liquide reconhecem a import??ncia da mem??ria organizacional expl??cita e valorizam os processos que a comp??em, como ocorreu com a pesquisa realizada por Spiller (2005). O resultado obtido quanto ?? percep????o pelos respondentes ?? que a empresa incentiva e valoriza o processo, o que difere do resultado obtido pelo trabalho anterior. Principalmente pelos participantes do cluster 1 (gerentes) que tem como perfil sujeitos que est??o no cargo h?? mais de seis anos, possuem ensino m??dio ou superior e ocupam ou j?? ocuparam cargos de ger??ncia. Enquanto aqueles pertencentes ao cluster 2 (operacionais), que est??o no atual cargo h?? menos de cinco anos, possuem ensino superior e, em sua grande maioria, trabalham fora do Brasil, tendem a afirmar o contr??rio, embora concordem quanto ?? sensa????o de que j?? souberam resolver problemas e que n??o se esqueceram de como faz??-lo; que as informa????es utilizadas no dia-a-dia para resolver problemas cont??bil-financeiros s??o as mesmas que se encontram dispon??veis para os seus pares na empresa; e que em seus respectivos departamentos ?? usual a reutiliza????o de solu????es existentes. Em s??ntese, este estudo indicou que, na Air Liquide, existe a preocupa????o com rela????o ?? mem??ria organizacional tecnol??gica expl??cita e a reutiliza????o do conhecimento, segundo a pesquisa de campo.

Identiferoai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/454
Date22 February 2008
CreatorsShibao, F??bio Ytoshi
ContributorsPontes, Cec??lia Carmem Cunha, Silva, Dirceu da, Rocco Junior, Ary Jos??
PublisherFECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade
Source SetsIBICT Brazilian ETDs
LanguagePortuguese
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis
Formatapplication/pdf
Sourcereponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP
Rightsinfo:eu-repo/semantics/openAccess

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