Banca de DEFESA: MARCEL LIMA RIBEIRO DANTAS

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : MARCEL LIMA RIBEIRO DANTAS
DATE: 18/08/2020
TIME: 16:00
LOCAL: VIDEOCONFERÊNCIA (Link do skype: https://join.skype.com/uNXfaz8SI3rZ)
TITLE:
INTERNAL RESOURCES AS MEDIATORS OF THE RELATION BETWEEN CORPORATE SOCIAL PERFORMANCE AND CORPORATE FINANCIAL PERFORMANCE: a study in the compounding pharmacies segment.

KEY WORDS:

Corporate Social Perfomance. Corporate Financial Performance. Internal Resources. Compounding Pharmacies.


PAGES: 97
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

A growing discussion in the literature approaches the relation between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP). Previous studies have shown the role of intangible resources in mediating this relation, however tangible resources have been disregarded. Thus, the general objective of this thesis was to evaluate the mediating effect of internal resources (association of tangible and intangible resources) in the CSP-CFP relation. Additionally, still in the CSP-CFP relation, it aimed (a) to estimate mediations exercised by categories of internal resources (financial, physical, human and organizational); (b) to evaluate double mediations carried out by categories of internal resources and (c) to measure mediations performed by tangible (financial and physical) and intangible (human and organizational) resources. A methodology to apprehend the perceptions of managers of small and medium-sized companies about CSP, CFP and internal resources was proposed and empirically tested. When applied in compounding pharmacies, it contributed to reduce the gaps related to the CSP and CFP relation in small and medium-sized companies. A total of 89 valid questionnaires registered the perceptions of managers of compounding pharmacies and supported the analysis of structural equations using partial least squares. The results showed that, when considering internal resources, the direct effect of the CSP variable on the CFP became practically a fifth (β=0,063) in relation to the model not controlled by mediation (β=0,297; Difference: t=17,3; p-value<0,01) and the Variance Accounted For (VAF) found for the variable internal resources was of 71,7%, indicating a partial mediation that approaches a total mediation. As for the mediation exercised by the categories of internal resources, only financial resources (VAF=13,4%) were not qualified as mediators, while the others, physical (VAF=38,2%), human (VAF=21,6%) and organizational (VAF=22,4%) were assessed as partial mediators. Although financial resources were not considered simple mediators, they played an important role in the design of the internal resources variable and were also involved in double mediation processes, especially with human resources. When comparing the mediation power of intangibles and tangibles, the former were superior. The internal resources construct, as an integrating composition between tangibles and intangibles, offered a broader understanding than the observation of a fraction of these resources. As for the direct relation between CSP and CFP, which was not significant, added to the other results of this study, it strengthens the role of internal resources as mediators of this relation, showing, in addition to the intangibles, that the tangible ones need to be considered. Carroll's model (1979) proved to be suitable to be used as a basis for measuring CSP in the segment of compounding pharmacies, confirming that its proposed dimensions remain current and are configured in a stable way of thinking the construct. The present study investigated the relation in the CSP-CFP orientation. Future research can analyze the opposite orientation (CFP-CSP). New researches can also contribute regarding the time investments in CSP take to present significant effects on the CFP, which would require longitudinal studies.


BANKING MEMBERS:
Presidente - 349782 - AFRANIO GALDINO DE ARAUJO
Externa ao Programa - 1753455 - DINARA LESLYE MACEDO E SILVA CALAZANS
Interno - 054.681.464-60 - FELIPE LUIZ NEVES BEZERRA DE MELO - IFRN
Externa à Instituição - GREICI SARTURI
Externa à Instituição - KEYSA MANUELA CUNHA DE MASCENA
Externo ao Programa - 1149626 - MAURO LEMUEL DE OLIVEIRA ALEXANDRE
Notícia cadastrada em: 07/08/2020 13:19
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