Ciências Contábeis

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Navegando Ciências Contábeis por Autor "Araujo, Bruno Felix Von Borell de"

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    Sistema de valores, italianidade e ciclo de vida na empresa familiar do agroturismo capixaba: um estudo de caso
    (Universidade Federal do Espírito Santo, 2023-03-07) Zuccolotto, Rita de Cassia; Silva Junior, Annor da; https://orcid.org/0000000341245277; http://lattes.cnpq.br/6915277167080656; https://orcid.org/0000-0002-4612-5744; http://lattes.cnpq.br/3983269517277144; Araujo, Bruno Felix Von Borell de; https://orcid.org/0000-0001-6183-009X; Vasconcelos, Katia Cyrlene de Araujo; https://orcid.org/0000000169727599; http://lattes.cnpq.br/0179308147079347
    The objective of this dissertation is to understand how the Italian identity and the value system of the business family influence the evolutionary process of the life cycle of a small family business in Espírito Santo agrotourism. From a theoretical point of view, the study addresses aspects of Italianness developed in the immigration process, in Brazil and in the state of Espírito Santo, specifically in the municipality of Venda Nova do Imigrante, together with agrotourism. It also addresses aspects of the concepts of family businesses and some analysis models, including the three-circle model and the Spinner OF model. The Spinner OF model was used to investigate the family business under study, verifying the connection between the actors involved and how family values influence all dimensions of the company. To achieve the objective, a qualitative case study methodology was used. Data were collected through documentary research, semi-structured interviews and unsystematic nonparticipant observation and were articulated through triangulation. The results indicate that the Italian identity present in the municipality of Venda Nova do Imigrante and the business family's value system influence the way in which the family organization, in an individualized and specific way, defines the internal dynamics around the subsystems family, property and management, as well as in the relationship of interdependence between these same subsystems, in a dynamic and interactive way, influencing the evolutionary process of its life cycle. As for the contributions of the study, the present work highlights the centralization of the business family's value system and demonstrates that it is possible for the family that organizes itself according to its values, in the case of this study, the values of Italianness, to be able to obtain greater commitment and dedication of its members in order to influence the evolution of the life cycle of the family business. Using the Spinner OF model, in the cultural context of the Italian nature of Venda Nova do Imigrante, it is understood that the family business is structured around ownership, management and a family committed to these values. The family owners (or not) and managers are involved in this structure., as well as the family business is involved in this value system and exerts influence on all the movements that the company makes during its evolutionary process of the life cycle, be it hiring people, product expansion, customer service and the succession process. It also influences the community, partner ventures and companies that explore agrotourism.