Saliência de Stakeholders e sua Relação com a Indústria: Um Estudo em Empresas Brasileiras de Capital Aberto
Resumo
O objetivo desta pesquisa é investigar a associação entre a variável indústria e a saliência de stakeholders. O modelo teórico adotado nesta pesquisa trata-se do modelo de saliência de stakeholders proposto por Mitchell, Agle e Wood (1997). A amostra é composta por 37 companhias que realizaram distribuição pública de ações no período de 2009 a 2011. O método utilizado trata-se da análise quantitativa do conteúdo de prospectos definitivos. Os resultados apontam que a saliência apresenta alta variabilidade na amostra. Porém, a variabilidade é menor nas subamostras agrupadas por indústria do que na amostra total, na maioria das observações. Os resultados apontam, portanto, uma possível associação entre a indústria e a saliência de stakeholders.
Referências
Agle, B. R., Mitchell, R. K., & Sonnenfeld, J. A. (1999). Who matters to CEOs? An investigation of stakeholder attributes and salience, corporate performance, and CEO values. Academy of Management Journal, 42(5), 507-525.
Assad, M. J., & Goddard, A. R. (2010). Stakeholder salience and accounting practices in Tanzanian NGOs. International Journal of Public Sector Management, 23(3), 276-299.
Boaventura, J. M. G., & Fischmann, A. A. (2007). Um método para cenários empregando stakeholder analysis: um estudo no setor de automação comercial. Revista de Administração – RAUSP, 42(2), 141-154.
Boaventura, J. M. G., Silva, R. S., & Bandeira de Mello, R. (2012). Performance Financeira Corporativa e Performance Social Corporativa: Desenvolvimento Metodológico e Contribuição Teórica dos Estudos Empíricos. Revista Contabilidade e Finanças, 23(60), 232-245.
Boesso, G., & Kumar, K. (2009). Stakeholder prioritization and reporting: Evidence from Italy and the US. Accounting Forum, 33(2), 162-175.
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497–505.
Carroll, A. B., & Buchholtz, A. K. (2000). Business & Society: Ethics and Stakeholder Management. Cincinnati, Ohio: South-Western College Publising.
Clarkson, M. B. E. (1995). A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance. Academy of Management Review, 20(1), 92–117.
Clarkson, M. B. E. (1994). The Toronto conference: reflections on stakeholder theory. Business & Society,33(1), 82-132.
David, P., Bloom, M.,&Hillman, A. J. (2007). Investor Activism, Managerial Responsiveness, and Corporate Social Performance. Strategic Management Journal, 28(1), 91-100.
Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. Academy of Management Review, 20(1), 65–91.
Eesley, C., & Lenox, M. J. (2006).Firm responses to secondary stakeholder action. Strategic Management Journal, 27(8), 765-781.
Etzioni, A. (1964). Modern organizations. Englewood Cliffs, NJ: Prentice-Hall.
Freeman, R. E., Harrison, J. S., & Wicks, A. C. (2007). Managing for Stakeholders: Survival, Reputation, and Success. New Haven: Yale University Press.
Freeman, R. E. (1984). Strategic management: a stakeholder approach. Boston: Pitman.
Goodpaster, K. E. (1991). Business Ethics and Stakeholder Analysis. Business Ethics Quarterly,1(1), 53-73.
Hayibor, S. (2012). Equity and expectancy considerations in stakeholder action. Business Society, 51(2), 220-262.
Holmes, S. L. (1977). Corporate Social Performance: Past and Present Areas of Commitment. Academy of Management Journal, 20(3), 433-438.
Knox, S., & Gruar, C. (2007). The Application of Stakeholder Theory to Relationship Marketing Strategy Development in a Non-profit Organization. Journal of Business Ethics,75(2), 115-135.
Kujala, J., Heikkinen, A., & Lehtimäki, H. (2012). Understanding the Nature of Stakeholder Relationships: An Empirical Examination of a Conflict Situation. Journal of Business Ethics, 109(1), 53-65.
Magness, V. (2007). Who are the Stakeholders Now? An Empirical Examination of the Mitchell, Agle, and Wood Theory of Stakeholder Salience. Journal of Business Ethics, 83(2), 177–192.
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts. Academy of Management Review, 22(4), 853–886.
Mitroff, I. I., & Emshoff, J. R. (1979). On strategic assumption-making: A dialectical approach to policy and planning. Academy of Management Review, 4(1), 1-12.
Myllykangas, P., Kujala, J., & Lehtimäki, H. (2011). Analyzing the Essence of Stakeholder Relationships: What do we Need in Addition to Power, Legitimacy, and Urgency? Journal of Business Ethics, 96(SI), 65-72.
Neill, J. D., & Stovall, O. S. (2005).Stakeholder Salience and Corporate Social Responsibility: Evidence From Three Companies. The Journal of Applied Business Research, 21(3), 71-78.
Neville, B. A., Bell, S. J., & Whitwell, G. J. (2011). Stakeholder Salience Revisited: Refining, Redefining, and Refueling an Underdeveloped Conceptual Tool. Journal of Business Ethics, 102(3), 357–378.
Noether, G. E. (1983). Introdução à estatística: uma abordagem não paramétrica. 2 ed. Rio de Janeiro: Guabanara Dois.
Parent, M. M., & Deephouse, D. L. (2007). A Case Study of Stakeholder Identification and Prioritization by Managers. Journal of Business Ethics, 75(1), 1–23.
Ritter, J. R. (1998). Initial public offerings. Contemporary Finance Digest, 2(1), 5-30.
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610.
Svendsen, A. (1998). The stakeholder strategy: profiting from collaborative business relationships. San Francisco: Berrett-Koehler Publishers.
Weber, J., & Marley, K. A. (2010). In Search of Stakeholder Salience: Exploring Corporate Social and Sustainability Reports. Business & Society, 51(4), 626-649.
Weber, M. (1947). The theory of social and economic organization. New York: Oxford University Press.
Weiss, J. W. (1998). Business ethics: a stakeholder and issues management approach. 2nd ed.Forth Worth, Texas: Dryden Press.
Wood, D. J.(1990).Business and society. Pittsburgh: Harper Collins.
Wood, D. J. (1991). Corporate Social Performance Revisited. Academy of Management Review, 16(4), 691-718.
Apontamentos
- Não há apontamentos.
Este trabalho está licenciado sob uma Licença Creative Commons Attribution 3.0 .
_______________
Revista de Finanças Aplicadas
ISSN: 2176-8854
Contador Estatístico
Indexadores e diretórios
Adicionais
Gale Cengage Learning
Latindex - Sistema Regional de Información en Línea para Revistas Científicas de América Latina, el Caribe, España y Portugal
Livre - Revistas de Livre Acesso
Sumários - Sumários de Revistas Brasileiras
PKP - Public Knowledge Project