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Previous issue date: 2006-08-24 === The purpose of this study is to analyze the use of the Social Balance Sheet as accountantship demonstration or Corporation Marketing tool for companies which have obtained the Social Accountability Seal. The social accountability is a thoroughly discussed and spread subject by companies who publish and publicize the Social Balance Sheet. By such means, this study aims at data retrieving about the employment of the organizational Vision and Mission application of social accountability practices, as well as Corporative Governance in companies who diffuses their Social Balances to identify if these sheets succeed as effective social practices or limit to social marketing instruments only. The research was motivated by the hypothesis that companies release their Social Balance Sheet as mere Social Marketing instrument. Its relevance bases on the evidence of the Social Balance Sheet advertising true objectives, as well as the existence of official methodology for this application. The theoretical basis was elaborated to be supported by bibliographic researches and official figures. For context and elucidation of the Social Balance aspects, there were discussed the concepts of Corporative Governance practices, Social Accountability, Social Marketing and Corporative Vision and Mission. To produce this research it was utilized the deductive-hypothetic method provided through field research, with questionnaires sent to managers of accounting sectors, controller department, personnel department, marketing sectors and other correlative areas, elaborated in a way to induce the respondents to the waited results as for objectivity of the Social Balance spreading. === O prop??sito deste estudo ?? analisar a utiliza????o do Balan??o Social como Demonstra????o Cont??bil ou ferramenta de Marketing Corporativo, pelas empresas que receberam o Selo de Responsabilidade Social. A responsabilidade social ?? um assunto bastante discutido e difundido pelas empresas que publicam e divulgam o Balan??o Social. Nesse sentido, o estudo visa levantar dados quanto ao emprego da filosofia de Vis??o e Miss??o Empresarial, de pr??ticas de Responsabilidade Social, bem como, dos princ??pios de Governan??a Corporativa, nas empresas que divulgam seus Balan??os Sociais, a fim de identificar se os referidos balan??os objetivam a demonstra????o efetiva das pr??ticas sociais ou constituem-se apenas em instrumentos de marketing social. A pesquisa foi motivada pela hip??tese de que as referidas empresas divulgam o Balan??o Social como um mero instrumento de Marketing Social. Sua relev??ncia fundamenta-se na evidencia????o dos reais objetivos da divulga????o do Balan??o Social, bem como, da exist??ncia de metodologia oficial para tal aplica????o. Sua fundamenta????o te??rica foi elaborada com base em pesquisas bibliogr??ficas e indicadores oficiais. Para contextualiza????o e explicita????o dos aspectos relacionados ao tema "Balan??o Social" foram discutidos os conceitos de pr??ticas de Governan??a Corporativa, Responsabilidade Social, Marketing Social, Vis??o e Miss??o empresarial. Na operacionaliza????o da pesquisa, foi utilizado o m??todo hipot??tico-dedutivo obtido atrav??s de pesquisa de campo, com aplica????o de question??rios enviados aos gestores das ??reas de contabilidade, controladoria, recursos humanos, marketing e outras correlatas, elaborados de forma a induzir os respondentes aos resultados esperados quanto ?? objetividade da divulga????o do Balan??o Social.
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