Guia de Ferramentas de Gestão: Construção, Implementação e Aperfeiçoamento por um Grupo de Pesquisa Interdisciplinar e Internacional

Christianne Calado Vieira de Melo Lopes; Simone Bastos Paiva

doi:10.23925/cafi.v5i1.57655

Authors

Christianne Calado Vieira de Melo Lopes Universidade Federal de Pernambuco https://orcid.org/0000-0002-7024-9843
Simone Bastos Paiva Universidade Federal de Pernambuco https://orcid.org/0000-0002-3059-0799

DOI:

https://doi.org/10.23925/cafi.v5i1.57655

Keywords:

management tool, development, implementation, tools guide

Abstract

The study aimed to understand how the stages of construction, implementation and improvement of the management tools guide occurred, by an interdisciplinary (accounting, supply chain and human resources practices) and international research group. The tool guide studied in this research is called SCA Diagnostic Toolkit – EMP (Supply Chain Accounting and Employment Practices) and was developed by a research group at the University of Sheffield, United Kingdom, involving the participation of three universities in different countries (England, Brazil and South Africa) and with seven researchers involved in three research areas. As for the methodology, it is a qualitative research and data collection took place through a semi-structured interview with the use of episodic narrative, with one of the researchers involved in the project. The main results show that the group in the construction phase used a similar tool as a starting point in another project on reverse logistics. In the implementation phase, the companies that participated in the consultation regarding the improvements that should be made during the construction of the tool were the first to use the Toolkit. As for the improvement of the tool, there are plans to adapt the tool to Spanish in order to expand it to other countries. The research is justified by the scarcity of studies that evidence the historical process of a tool built in an interdisciplinary way and with international researchers, with the purpose of leading companies to identify improvements in their management.

Author Biographies

Christianne Calado Vieira de Melo Lopes, Universidade Federal de Pernambuco

Possui graduação em Ciencias Contabeis pela Universidade Federal de Pernambuco, Mestrado em Controladoria e Contabilidade pela Universidade de São Paulo e Doutorado em Contabilidade pelo Programa Multi-Institucional Unb-UFPB-UFRN. Atualmente é Professora Associada da Universidade Federal de Pernambuco , atuando principalmente nas áreas: Compartilhamento de Informações Gerenciais, Combinações de Empresas, Normas Internacionais, Normas Brasileiras, Consolidação de Balanços e Tributos.

Simone Bastos Paiva, Universidade Federal de Pernambuco

Graduação em Ciências Contábeis pela Universidade Federal da Paraíba (1991). Graduação em Matemática (Bach.) pela Universidade Federal da Paraíba (1988). Mestrado em Administração pela Universidade Federal da Paraíba (1998). Doutorado em Administração (Estratégias Empresariais) pela Universidade Federal da Paraíba (2005). Atualmente é Professor Associado I da Universidade Federal da Paraíba. Tem experiência nas áreas de Administração e Ciências Contábeis, atuando principalmente nos seguintes temas:sistemas de informações, capital intelectual, gestão da informação e do conhecimento, controle interno e ensino da contabilidade.

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