Improvisação como competência cultural: uma autoetnografia da atividade gerencial no setor público

Santos, Leonardo Augusto Nascimento dos; Davel, Eduardo Paes Barreto

doi:10.13071/regec.2317-5087.2014.4.1.8017.91-115.

Cited by 4 publications

(3 citation statements)

References 22 publications

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“…However, creativity can also lead to immoral behaviors (Gino & Ariely, 2012), since in some cases improvised solutions are not necessarily in accordance with the organizational values and culture or with the guidelines and standards of conduct of the organization and even those that are socially accepted, for example. Although, in the popular perspective, improvisation has a pejorative character -usually associated with lack of planning or disorder - Santos and Davel (2015) realize that this cultural trait can generate quite satisfactory solution to survive in complex and turbulent contexts. In addition, it becomes a way to improve performance, as it has a direct influence on issues of learning (Flach, 2012), creativity (Cunha, 2005), structure and modeling (Hatch, 2002).…”

Section: Creativity and Improvisationmentioning

confidence: 99%

Analysis of Brazilian Cultural Features Influences on Management Accounting by Controllers' Perspective

Soeiro¹,

Araújo²,

Prazeres³

2023

SCG

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This paper investigates the controllers' standpoint about Brazilian Cultural Traits (BRCT). We conducted a qualitative investigation by interviewing 20 controllers to gather data from the field. All interviews were tape-recorded and fully transcribed. To obtain better insights, we conducted a CAQDA with NVivo 12. We found a general perception about BRCT being related to the formalism or a deviation of a predetermined conduct, and it is also considered as unwanted. However, improvisation is perceived as a harmful behavior, and the flexibility has two approaches, one related to capability of been able to adapt to changes, also called as adaptability, and a second to make rules flexible. Some other finds of our research are aligned to previous evidence, like positive and negative aspects were observed due to the BRCT. Also, we found that regardless company attributes, at least one or a couple of BRCT aspects can be observed, depending on behavioral restraints promoted by organizations. This way, the influence of Brazilian culture is influential according to the incentives and disincentives in each organization. Also, can be inferred that this circumstance is a consequence of a mishmash of organizational culture and management model, and philosophical believes of individuals at social and organizational levels. Therefore, our research contributes to encourage a discussion about Brazilian cultural influences over both controller occupation and management control systems.

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Section: Creativity and Improvisationmentioning

confidence: 99%

Analysis of Brazilian Cultural Features Influences on Management Accounting by Controllers' Perspective

Soeiro¹,

Araújo²,

Prazeres³

2023

SCG

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“…The set of values and beliefs in groups are the foundations of their culture. Santos et Davel (2015) point to improvisation as a cultural factor that is present in the daily life due to the fact the current structures and norms are inadequate to the "imponderables of real life": improvisation can bring benefits to the organization; however, it should not become a general rule for organizational practices.…”

Section: Literature Reviewmentioning

confidence: 99%

The organizational culture and values alignment management importance for successful business

Ludolf

Silva

Gomes

et al. 2017

BJO&PM

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The main objective of this study was to carry out an organizational culture diagnosis in a shipyard, verifying the alignment degree between personal and organizational values. For data collection, a structured questionnaire was adopted and it was answered by 104 employees. In this questionnaire, the employees pointed out the main values cultivated by the company and by themselves. The results showed that there is a significant misalignment between organizational and personal values and an organizational culture based on values that aim at the self-interest of the organization and not the common good. The background of this article is to demonstrate the importance of the diagnosis and management of the organizational culture. To provoke a reflection on the importance of a culture that aims at the common good and not only the financial interest for a select group; not as an altruistic thinking, but as a strategy for organizational sustainability.

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“…Contudo, no Brasil, os estudos sobre o tema mantiveram-se principalmente no âmbito teórico, sendo escassos os relatos de pesquisadores que se aventuraram a uma investigação empírica. Aqueles que o fizeram, restringiram-se ao contexto organizacional tradicional (Flach, 2012;Santos, & Davel, 2015). Assim, torna-se relevante a investigação de como a improvisação ocorre em micro empreendimentos informais e como esse processo impacta a aprendizagem dos empreendedores, os quais, por vezes, confundem-se com a própria organização.…”

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Improvisação e Aprendizagem de Empreendedores Informais: A Experiência de Empreendedores Feirantes

Arantes

Freitag

Santos

2018

REGEPE Entrep. Small Bus. J.

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Improvisação no trabalho deixou de ser considerada uma falha grave, passando a ser analisada sob a lente dos processos potenciais para a aprendizagem nas organizações. No Brasil, os estudos sobre o tema restringiram-se, sobretudo, ao contexto organizacional tradicional, sendo poucos também aqueles que se baseiam em resultados empíricos. Desta forma, partindo-se da análise de um contexto de empreendedorismo informal, o presente estudo realiza uma discussão teórica-empírica em torno da relação entre improvisação e aprendizagem. Foi escolhido como cenário de estudo a Feira Hippie da cidade de Goiânia, Goiás, maior feira especial do Estado, com cerca de 13.870 feirantes associados. Os dados coletados por meio de entrevistas semiestruturadas, foram analisados com base nos princípios da Análise Fenomenológica Interpretativa (AFI), tendo os resultados indicado que, mesmo existindo singularidades no modo de interação social entre os feirantes e demais atores que fazem parte do universo da feira, fatores específicos levam à caracterização desse cenário enquanto uma Comunidade de Prática. Com isso, o artigo oferece contribuições metodológicas, visto ser um dos poucos estudos empíricos sobre o tema e que adota a AFI. Além disso, as particularidades reveladas pelo estudo possibilitaram a proposição de uma tipologia de improvisação voltada a atividades e ambientes pouco estruturados, o que caracteriza o contexto dos empreendedores informais pesquisados, principal contribuição teórica do estudo.

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Improvisação como competência cultural: uma autoetnografia da atividade gerencial no setor público

Cited by 4 publications

References 22 publications

Analysis of Brazilian Cultural Features Influences on Management Accounting by Controllers' Perspective

Analysis of Brazilian Cultural Features Influences on Management Accounting by Controllers' Perspective

The organizational culture and values alignment management importance for successful business

Improvisação e Aprendizagem de Empreendedores Informais: A Experiência de Empreendedores Feirantes

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