Influence of organizational characteristics in the form of distribution of wealth generated

Authors

DOI:

https://doi.org/10.4025/enfoque.v39i1.43129

Abstract

The objective of the study was to analyze the influence of the organizational characteristics in the form of distribution of the wealth generated to the economic agents of the public companies listed in B3. For that, a descriptive research was conducted, conducted through documentary analysis and quantitative data approach, for the period from 2010 to 2016. The research sample consisted of 1,785 observations from 253 companies, with manual data collection in each Demonstration of the Added Value published by the companies at B3 website. The results showed that the higher sales growth is associated with higher remuneration of own capital and lower remuneration of third-party capital; the higher indebtedness is associated with higher remuneration of third-party capital; larger companies with greater degree of intangibility and the public utility sector had lower levels of compensation to employees; companies belonging to the Corporate Sustainability Index and the public utility sector paid the government higher. The results allow us to conclude that organizational characteristics exert a strong influence on the distribution of added value produced, contributing differently to shareholders, financial institutions, government and employees.

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Author Biographies

  • Sady Mazzioni, Universidade Comunitária da Região de Chapecó - UNOCHAPECÓ

    Doutor em Ciências Contábeis e Administração

    Professor do Mestrado em Ciências Contábeis e Administração - Unochapecó

     

  • Geovanne Dias de Moura, Universidade Comunitária da Região de Chapecó (Unochapecó)

    Doutor em Ciências Contábeis e Administração - FURB
    Professor no Mestrado em Ciências Contábeis e Administração
    Universidade Comunitária da Região de Chapecó (Unochapecó)

  • Cristian Baú Dal Magro, Universidade Comunitária da Região de Chapecó (Unochapecó)

    Doutor em Ciências Contábeis e Administração - FURB

    Professor do Curso de Graduação em Ciências Contábeis

    Universidade Comunitária da Região de Chapecó (Unochapecó)

  • Éder Luis Heberle, Centro Universitário FAI – UCEFF

    Mestrando em Ciências Contábeis e Administração – Unochapecó

    Coordenador Adjunto do Curso de Ciências Contábeis e;

    Professor nos Cursos de Ciências Contábeis e Administração

    Centro Universitário FAI – UCEFF

  • Denise Rose Bracht Fank, Universidade Comunitária da Região de Chapecó (Unochapecó)

    Mestranda em Ciências Contábeis e Administração - Universidade Comunitária da Região de Chapecó (Unochapecó)

  • Daniela Roncalio, Universidade Comunitária da Região de Chapecó (Unochapecó)

    Graduanda em Ciências Contábeis - Universidade Comunitária da Região de Chapecó (Unochapecó)

2020-01-10

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Published

2019-12-26

Issue

Vol. 39 No. 1 (2020): Enf.: Ref. Cont.

Section

Original Articles

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How to Cite

Influence of organizational characteristics in the form of distribution of wealth generated . (2019). Enfoque: Reflexão Contábil, 39(1), 21-40. https://doi.org/10.4025/enfoque.v39i1.43129