Creación y socialización del conocimiento: estudio con profesionales del controla doria y operaciones

Autores/as

  • Dímitra Alectoridis Professora do curso de Bacharelado em Ciências Contábeis presencial - Centro Universitário SENAC
  • José Carlos Tiomatsu Oyadomari Professor do Programa de Pós-Graduação em Controladoria e Finanças Empresariais da Universidade Presbiteriana Mackenzie – Professor do Insper
  • Welington Norberto Carneiro Coordenador de Controladoria na General Mills
  • Maria Thereza Pompa Antunes Coordenadora do Mestrado Profissional em Controladoria e Finanças Faculdade FIPECAFI

DOI:

https://doi.org/10.5007/2175-8069.2018v15n35p179

Resumen

Eso estudio tuvo como objetivo hacer una analice entre los profesionales de las áreas de contabilidad gerencial y de gestión de operaciones, a la luz de la teoría da creación del conocimiento en la empresa, por Nonaka y Takeuchi. Fueran entrevistados 9 profesionales del controla doria y 9 de operaciones. Los resultados de la pesquisa demostraran que esos profesionales buscan conocimiento en fuentes externas y dividen eso conocimiento de modo informal. Los resultados de las interacciones son benéficos para la empresa, todavía hay una carencia de una orientación institucional de la empresa. Un factor que ten desordenado esa interacción es la preocupación con la pierda de poder, todavía iniciativas que promulgan la interacción informar facilita eso proceso. Lo estudio contribuí con la teoría y práctica en presentar y validar el modelo SECI aplicado a los profesionales de controla doria y de operaciones y también a analizar en profundidad como ocurre la interacción y mostrando que aún existen sensibles dificultades en la creación del conocimiento empresarial. Lo estudio también mostró que hay necesidad de uno entendimiento de los negocios por parte de los profesionales de controla doria y paralelamente, una necesidad que los profesionales de operaciones entendían los impactos financieros de sus decisiones.

Biografía del autor/a

Dímitra Alectoridis, Professora do curso de Bacharelado em Ciências Contábeis presencial - Centro Universitário SENAC

Mestre em Controladoria e Finanças Empresariais pela Universidade Presbiteriana Mackenzie (UPM)

José Carlos Tiomatsu Oyadomari, Professor do Programa de Pós-Graduação em Controladoria e Finanças Empresariais da Universidade Presbiteriana Mackenzie – Professor do Insper

Doutor em Ciências Contábeis pela Universidade de São Paulo (USP)

Welington Norberto Carneiro, Coordenador de Controladoria na General Mills

Mestre em Controladoria e Finanças Empresariais pela Universidade Presbiteriana Mackenzie (UPM)

Maria Thereza Pompa Antunes, Coordenadora do Mestrado Profissional em Controladoria e Finanças Faculdade FIPECAFI

Doutora em Ciências Contábeis pela Universidade de São Paulo (USP)

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Publicado

2018-06-30

Cómo citar

Alectoridis, D., Oyadomari, J. C. T., Carneiro, W. N., & Antunes, M. T. P. (2018). Creación y socialización del conocimiento: estudio con profesionales del controla doria y operaciones. Revista Contemporânea De Contabilidade, 15(35), 179–203. https://doi.org/10.5007/2175-8069.2018v15n35p179

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