Antonio Carlos Guidi, Levi Morgan, Maria Imaculada Montebelo, Dalila Alves Corrêa
Cost Management in Micro and Small Companies in the Mining Sector ................................... 48
Alechssandra Ressetti Oliveira, Victor Meyer Jr. and Lucilaine Maria Pascuci
Micro strategies and hospital management: an analysis through the lens of complexity …..... . 34
Wendy Beatriz Witt Haddad Carraro and Daniel Henrique Wendland Santanna
The structure of controllership area in organizations ................................................................. 23
Emerson Atilio Birchler and Aridelmo Teixeira
A Intenção Empreendedora de Estudantes e os fatores que a influenciam .................................. 7
Articles
Mohamed Amal ............................................................................................................................. 6
Editorial
me 22, Number 2, April, 2017
VoluContents
countries. The topic of innovation and
strategic organization in emerging The Editor
innovation and competitiveness and
researches on two specific topics: EDITORIAL STRUCTURE
contributions to the debate about
Journal looks and reviews for knowledge on business management.
studies on Emerging Countries. The academic community in related fields of
Management Organization, to promote Negócios is the Brazilian international
under the perspective of Strategic The target audience of Revista de
intellectual and academic platform,
Revista de Negócios aims to create an TARGET AUDIENCE
SCOPE AND FOCUS from emerging countries.
understand the role of organizations
market. innovative approaches on how to
from emerging countries in a globalized methodological perspectives and
understand the role of organizations Negócios is open to different
and innovative approach on how to and case studies. The Revista de
different methodological perspectives theoretical essays, empirical studies,
defines its constituents to include working on such topics to submit
interdisciplinary journal that broadly It is welcome scholars particularly
countries. Revista de Negócios is an strategic management of organizations.
conceived with studies on emerging innovations and competitiveness and
on any substantive topic that is advance of theories related to
critique, exchanges and retrospectives economies may contribute to the
views, mainly quantitative research, empirical studies on emerging
publishing theoretical models and re-contributions of how theoretical and
learning and education. It does it by countries. It intends to promote specific
knowledge and practice of management strategic management in developed
Revista de Negócios advances the with experiences and theories on
emerging countries and in comparison
MISSION differences and similarities among
seeking for the understanding of the
Department: PPGAD/FURB - D102. articles with critical perspectives
Blumenau - SC, 89012-900. editorial policy is based on promoting
Antônio da Veiga, 140 - Victor Konder, market, and marketing approach. The
Regional de Blumenau-FURB, Rua competitive strategies in international
POSTMASTER: Universidade external context, supply chain,
level looking mainly but not only to
furb.br/rn. companies can or should act at strategic
July and October on the website organizations, more specifically on how
published quarterly in January, April, researches on strategic management of
Administration. Revista de Negócios is second topic covers studies and
graduate programme in Business entrepreneurship and performance. The
Regional de Blumenau—FURB, post-particularly focusing on innovations,
Brazil, in the campus of Uni-versidade can sustain their competitiveness,
Blumenau, state of Santa Catarina, researches related to how organizations
Revista de Negócios is located in competitiveness covers all studies and
PRESENTATION
Regional University of Blumenau - Udo Schroeder
FURB Language Center
Prof. Marta Helena Caetano, MA. reitoria@furb.br
English Language Editor Blumenau - FURB
Rector of Regional University of
rn@furb.br João Natel Pollonio Machado, Prof, Dr.
FURB
Regional University of Blumenau – University of Blumenau - FURB.
and Business Administration the academic community of Regional
Postgraduate Program of Accounting The Institutional Board is consisted by
Cinara Gambirage, Msc.
Communication Editor Institutional Board
marianne@furb.br tales.andreassi@fgv.br
FURB Getúlio Vargas Institution SP – FGV
Regional University of Blumenau - Administration
Administration Postgraduate Program of Business
Postgraduate Program of Business Tales Andreassi, Dr.
pol.
Marianne Hoeltgebaum, Prof. Dr. rer. Minnessotazahra004@umn.edu
Coeditor University of
Carlson School of management -
amal@furb.br entrepreneurship department
FURB Strategic Management and
Regional University of Blumenau - Shaker A. Zahra, Prof, Dr.
Administration
Postgraduate Program of Business amal@furb.br
Mohamed Amal, Prof. Dr. rer. pol. FURB
Editor Regional University of Blumenau -
Administration
Executive Board Postgraduate Program of Business
Mohamed Amal, Dr.
EDITORIAL COMPOSAL BOARD
luciana.lazzeretti@unifi.it
marianne@furb.br University of Firenze
FURB Department of Management
Regional University of Blumenau - Luciana Lazzeretti, Prof, Dr.
Administration
Postgraduate Program of Business Academic Board
pol.
Marianne Hoeltgebaum, Prof. Dr. rer. mcardoso@furb.br
FURB
The Coeditor Regional University of Blumenau -
Cardoso da Veiga
amal@furb.br University Library Prof. Martin
FURB Marcos Rogério Cardoso,
Regional University of Blumenau - System Suport
Administration
Postgraduate Program of Business mhelena@furb.br
Mohamed Amal, Prof. Dr. rer. pol. FURB
Periodicals Support
Gelci Rostirolla, Ms.
1996 - 1997 Denise Del Prá Netto
furbbc@furb.br Riscarolli
FURB Prá Netto and Valeria
Regional University of Blumenau - 1998 - 1999 Gérson Tontini, Denise Del
Martin Cardoso da Veiga 2000 - 2001 Emerson Maccari
Director of University Library Prof.
Darlan Jevaer Schmitt, Ms. and Paloma Zimmer
Riscarolli, Luciano Rosa
holiveira@furb.br 2002 - 2003 Emerson Maccari. Valeria
FURB 2004 - 2005 Gerson Tontini
Regional University of Blumenau – 2006 - 2007 Mohamed Amal
Department 2008 - 2009 Denise del Prá Netto
Head of Business Administration
2010 - 2011 Leomar dos Santos
Dr.
Ciel Antunes de Oliveira Filho, Prof, 2012 - 2013 Edson Roberto Scharf
Marianne Hoeltgebaum
lleomar@furb.br 2014 - 2015 Edson Roberto Scharf and
FURB 2014 - 2016 Marianne Hoeltgebaum
Regional University of Blumenau -
Program of Business Administration Past Editors
Coordinator of the Postgraduate
Gérson Tontini, Prof., Dr.
ccm@furb.br
ccsa@furb.br FURB
FURB Regional University of Blumenau -
Regional University of Blumenau - - FURB
Director of Applied Social Sciences Head of Marketing and Communication
Valter Augusto Krauss, Prof. Márcia Regina Bronnemann, Prof.
propex@furb.br cri@furb.br
FURB FURB
Regional University of Blumenau - Regional University of Blumenau -
and Culture - PROPEX FURB
Dean of Postgraduate Studies, Research Head of International Relations Office -
Alexander Christian Vibrans, Prof. Dr. David Colin Morton Bilsland, Prof.
reitoria@furb.br gel@furb.br
Blumenau - FURB FURB
Vice - Rector of Regional University of Regional University of Blumenau -
Editor
Mohamed Amal
our Journal in future issues on business strategies and emerging economies..
To our readers, we hope you will enjoy reading the articles, and expect you to contribute with
contributions to our Journal in future issues.
that helped us to achieve this current issue. We thank you and hope we can continue to count on your
Before concluding this Editorial, as always, we want to express our gratitude to all reviewers
isomorphism in cost management practices, independent of the companies’ economic activity.
to the presence of isomorphism. The results of this research demonstrate the presence of mimetic
MPEs which operate in the dimension stone mining and processing sector, seeking emphases related
Alves Corrêa, has the main objective to analyze the operationality of cost management among the
Sector, authored by Antonio Carlos Guidi, Levi Morgan, Maria Imaculada Montebelo, and Dalila
The fourth article: Cost Management in Micro and Small Companies in the Mining
investment in health services.
contributed to the reduction of operational expenses, better reallocation of resources and greater
hospital as an organization. Results revealed that micro strategies employed in terms of cost
Pascuci, has the purpose to analyze innovative strategic practices that have affected performance of a
of complexity, authored by Alechssandra Ressetti Oliveira, Victor Meyer Jr., and Lucilaine Maria
The third article: Micro strategies and hospital management: an analysis through the lens
Planning have room for greater participation of the Controller.
Performance Evaluation, other aspects are important like Risk Management, Compliance and Strategic
organizations. The main results suggest that besides the activities of Budget, Internal Control and
stakeholders, providing tools to achieve organizational effectiveness, contributing to the survival of
Controllership is of great importance in organizations, since it seeks to meet the information needs of
how the Controllership area is structured in organizations of different sizes and segments.
Wendy Beatriz Witt Haddad Carraro and Daniel Henrique Wendland Santanna, has the aim to address
The second article: The structure of controllership area in organizations, authored by
suggesting that internal factors are key factors.
attitude and behavioral perception are the most important antecedents of entrepreneurial intention,
management practices, independent of the companies’ economic activity,. Results show that the
the university. The results of this research demonstrate the presence of mimetic isomorphism in cost
the external and internal factors that influence the entrepreneurial orientation of groups of students in
influenciam, authored by Emerson Atilio Birchler and Aridelmo Teixeira, has the purpose to identify
The first article: A Intenção Empreendedora de Estudantes e os fatores que a
and themes discussed in the context of emerging economies.
adopted multiple methodological procedures that reflect in large extent the complexity of the topics
realities and specific patterns by sectors, groups and economic activities. Finally, the articles have
companies, mining industries and hospitals, the papers offer the opportunities to capture the different
have been investigated. From groups of entrepreneurial students, to small and middle-sized
emerging economies. The second contribution is related to the different objects and or industries that
multidimensional perspective of addressing questions related to management and strategies in
management and micro strategies in complex organization, the articles provide different and
contributions. First, in discussing themes as entrepreneurship, structure of controllership, cost
In the current issue we are presenting four articles with several empirical and theoretical
Editorial Letter