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Previous issue date: 2007-07-31 === The relation between the organizational climate and the financial performance has been studied by several researchers who have emphasized that there could be reciprocity between the organizational climate and the enterprise performance. The purpose of this study is to investigate if the Brazilian enterprises that reached the highest rates of work satisfaction, demonstrated by theirs employees and expressed by their organizational climate, have also demonstrated the best indicators of financial performance. In order to accomplish this purpose, a research was made about the financial indicators of the enterprises that have presented the highest indices of organizational climate in the years of 2004, 2005 and 2006 and were classified by the Guide VOC?? S/A - EXAME, published by EDITORA ABRIL. This research has only included the enterprises that are mentioned in that magazine list as well as in the list "Melhores e Maiores da Revista EXAME", which present the best and the biggest Brazilian enterprises, according to this magazine. In this context, forty enterprises were selected from which twenty were classified by the Guide VOC?? S/A-EXAME, being among the first ten enterprises in the years 2004, 2005 e 2006 and they were compared with twenty other enterprises which were part of that guide. An study was done to determine if the enterprise participation in that magazine list, showing a high value index would result in a better financial performance. For this purpose, the following indicators were used: Rate of Return on Total Assets, Return on Equity, Net Margin, Operating Margin, Sales Growth, Asset Turnover and the Active Sales per Employee. These index values were obtained from the database " Melhores e Maiores da FIPECAFI". The statistical tests of Shapiro Wilks were applied firstly. Afterwards, the Mann-Whitney??s or the test "t" and the multidimensional scaling were also applied. Then it was concluded that there was no strong relationship between the organizational climate and the financial performance === As empresas com fins lucrativos e que atuam em um segmento competitivo tiveram, ao longo dos ??ltimos anos, uma grande evolu????o, impulsionada por condi????es econ??micas nacionais e internacionais, avan??os tecnol??gicos e exig??ncias de um mercado cada vez mais din??mico. Neste contexto, este estudo teve por objetivo investigar como as organiza????es cont??beis do munic??pio de S??o Paulo est??o utilizando o planejamento estrat??gico na sua gest??o. O estudo fundamenta-se atrav??s de uma revis??o bibliogr??fica sobre as caracter??sticas das organiza????es cont??beis, bem como sobre os conceitos que norteiam o processo de planejamento estrat??gico. Para atingir este objetivo, foi realizada uma pesquisa explorat??ria quantitativa, junto ??s organiza????es cont??beis do munic??pio pesquisado. Para a coleta de dados, foi elaborado e utilizado como instrumento de pesquisa um question??rio com 50 quest??es. O crit??rio de amostragem foi por conveni??ncia, utilizando-se para an??lise a estat??stica descritiva e ferramentas n??o-param??tricas com o aux??lio do software SPSS. Em complemento a esta pesquisa quantitativa, foi realizada uma pesquisa qualitativa com base em entrevistas estruturadas, utilizando-se a an??lise de conte??do para a classifica????o das categorias semelhantes. Os resultados obtidos de ambas as pesquisas revelaram que a maioria das empresas pesquisadas entende a import??ncia do planejamento estrat??gico e t??m uma percep????o positiva das raz??es, benef??cios e vantagens gerados pela sua utiliza????o, contudo n??o o v??m praticando. A pesquisa quantitativa tamb??m demonstrou outro lado positivo: apesar de 98% das empresas n??o estarem praticando o planejamento estrat??gico no momento, 92% t??m a inten????o de coloc??-lo em pr??tica, o que pode alterar a constata????o, j?? verificada em outras pesquisas, de que as organiza????es cont??beis pouco contribuem ao apoio gerencial utilizado no processo decis??rio dos seus clientes.
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