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Esistono differenze? Analizzare l’uso di proxy del controllo di gestione

Esistono differenze? Analizzare l’uso di proxy del controllo di gestione

Franciele do Prado Daciê / Márcia Espejo

66,45 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Sociedad y cultura: general
ISBN:
9786208638740
66,45 €
IVA incluido
Disponible

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La letteratura configura gli assetti produttivi locali come un’istituzione, poiché le azioni sono mimeticamente standardizzate come risultato dei legami di interazione tra i membri. D’altra parte, si ritiene che il processo di gestione delle imprese sia svolto da persone e che l’imprenditore, quando assume ruoli di gestione, tenda a possedere alcuni attributi caratteristici che lo contraddistinguono nelle sue decisioni. Questo scenario ha portato il presente studio ad analizzare se le caratteristiche psicologiche degli imprenditori sono in grado di influenzare le pratiche di gestione e le prestazioni delle aziende nello stesso ambiente istituzionale. Lo studio si occupa delle caratteristiche psicologiche dell’orientamento imprenditoriale e della metacognizione, mentre le pratiche manageriali sono i meccanismi formali e informali applicati a supporto del processo decisionale. Lo studio adotta una posizione epistemologicamente positivista, con un approccio quantitativo e una raccolta dati basata su interviste strutturate a imprenditori-manager di 121 industrie dell’APL dell’abbigliamento nel nord-ovest del Paraná.

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