Purpose – The purpose of this paper is to investigate the relationship between the maturity level of supply chain process management (SCPM) and the company’s organisational life cycle (OLC). Design/methodology/approach – Based on a theoretical review, a questionnaire was developed to measure the maturity level of SCPM and the OLC. Data from 228 companies operating in Brazil were collected to assess the association between variables by using correspondence analysis technique. Findings – Among the key findings, evidences of a relationship between the maturity level of SCPM and the company’s OLC could be highlighted. In addition, it was found that the maturity level of SCPM has no significant relationship with the age or size of a company but it is related to the capabilities inherent to the SCPM. Research limitations/implications – Measurement of SCPM and the OLC was based on the managers’ perceptions about the actual configuration of their firms. Accordingly, there is a certain level of subjectivity inherent to those models. The study is valid for companies operating in Brazil and might not be applicable for other countries. Practical implications – This study increases awareness about the influence of organisational issues, such as the decision model, power hierarchy or governance structure, in the development of SCPM maturity. Such issues must be addressed to develop SCPM. Social implications – Management and control of organisational issues might help to develop the maturity of SCPM, so the service level of companies, in order to deliver high quality services to society. Still, further research is required in the social area. Originality/value – The paper tried to analyse the relationship of two well established models where this link was overlooked in the past. It was not found in literature similar investigation.

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Este estudo teve como objetivo principal investigar os principais atributos que caracterizam a usabilidade da Práticas de Contabilidade Gerencial mais intensamente usada por gestores de diferentes níveis funcionais em organizações que atuam no Brasil. As dimensões de usabilidade foram mensuradas a partir dos constructos definidos por Mahama e Cheng (2013), a saber: coercivo, habilitante, reparo, flexibilização, transparência interna e transparência global. O método de coleta de dados foi o survey, sendo enviados questionários para empresas listadas no anuário Melhores & Maiores, publicado pela revista Exame. Foram coletadas 149 respostas válidas de profissionais que atuam em diversas posições nas organizações. A análise dos dados utilizou as técnicas de análise fatorial e de correspondência. Como principais achados, é possível destacar que as práticas mais adotadas são aquelas relacionadas ao processo de gestão (Orçamento empresarial, Planejamento estratégico e Variações orçamentárias), e os profissionais entendem que essas práticas permitem realizar correções e facilitam a solução de problemas (dimensão reparo), bem como melhoram a visibilidade do trabalho (transparência interna). Adicionalmente, os resultados mostram que os contadores percebem as práticas mais utilizadas na empresa como ferramentas de controle (dimensão coercitiva), enquanto outros profissionais de média gerência as percebem como ferramentas que os auxiliam a desenvolver suas atividades de forma mais eficiente (dimensão habilitante).

PurposeThe purpose of this paper is to understand the association between the capacity to use enterprise architecture tools and the effectiveness of business model digitalization in companies.Design/methodology/approachThe authors used two research strategies – survey and focus group – to analyze the relationship between maturity in using enterprise architecture (EA) and digital maturity, under the perspective of sociomateriality.FindingsThe use of EA is not a strategic competence that contributes to building sustainable competitive advantage, in the process of business model digitalization. On the other hand, top management’s determination and clarity, expressed by its sponsorship to communicating the strategy, contribute to the integration, engagement and adaptability of those involved and are responsible for higher maturity in the digitalization of business models.Research limitations/implicationsThe statistical treatment used does not allow understanding the causality between the variables.Practical implicationsIt provides executives with important elements for clarifying and operationalizing digital business models.Originality/valueThe study operationalizes a theoretical and measurement model, through a strategy that used simultaneously a survey and a focus group, which allowed to know associations between technological capacities and maturity in digital business models.

identificar as principais barreiras à implantação do planejamento estratégico em empresas. O método para coleta de dados foi do tipo survey e foram coletadas 103 respostas de profissionais de diversas áreas. Com base nas respostas foram encontradas evidências de que há divergências significativas entre a percepção dos gestores operacionais e a percepção da alta administração sobre o grau de importância de todas as atividades questionadas. Os gestores operacionais atribuem maior valor às etapas de planejamento estratégico e controle enquanto que a alta administração prioriza a execução das atividades. Além disso, as respostas apontam como principais barreiras à implantação do planejamento estratégico a demora na implantação do plano e a ocorrência de problemas não previstos.

This research analyzed deliberation practice in a controllership, mainly the decision to replace a given budgetary practice by another, in light of performative judgements, in a big-sized company in São Paulo City, between 2017 and 2020. The research followed the interpretative design, and adopted the research-action strategy. Participatory observation, in-depth interviews (initial research stage) and documental analyses were the techniques applied to find evidences. The field zooming in and zooming out movements were used to describe the elements featuring this practice, by switching the theoretical lens to better understand the whole and the elements composing it. Data analysis followed the framework proposed by Bispo (2015). We have found four fragments of practices encompassing the material arrangements where deliberation takes place: financial management practice, accounting management practice, expense management practice and information technology management practice. Different from the accountability management mainstream, which assumes rationality driven by economic aims, we have observed that deliberation in the assessed controllership is boosted by the “rationality of becoming” as permanent flow. Such a rationality is collectively built due to practical wisdom and to the ability of making practical decisions that form wisdom and practical judgements. It simultaneously shows its fragility in comparison to what is expected from the economic paradigm, as well as its richness, by encompassing the pluralism and dynamics of the context it is inserted in.

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Resumo Bispo (2015)