文章基本信息

标题：Características empreendedoras de empresas de serviços contábeis (ESCs) paulistas: análise com modelagem de equações estruturais
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作者：Raul Gomes Pinheiro ; Ana Cristina de Faria ; Maria do Carmo Romeiro 等
期刊名称：Enfoque: Reflexão Contábil
印刷版ISSN：1984-882X
出版年度：2018
卷号：37
期号：3
页码：149-166
DOI：10.4025/enfoque.v37i3.31352
语种：Portuguese
出版社：Universidade Estadual de Maringá
摘要：The objective of this article is to identify which existing entrepreneurial characteristics in the Accounting Service Companies (ASCs) in the State of São Paulo will be influence the success factors of these organizations. Developed a survey with 116 companies linked to the Regional Council of Accounting of São Paulo State. After the collection and tabulation of responses, it made statistical analysis with Structural Equation Modeling via PLS-PM software. the following results were obtained, containing the indicators concerning entrepreneurial characteristics: 1) Individual: leadership, administer efficiently the resources, Owning a business network, Professional Ethics, Motivation and Efficiency; 2) Environment: innovation environment, infrastructure of human, material and financial resources, freedom of communication and contact with representative bodies and respect public policies; 3) Organization: Incentives for innovation, Defined Planning, Control of material, human and financial resources, Program that promotes creative ideas, Development of Competitive Strategies, diversification of products and services and creation of opportunities and recognition; 4) Process: clearly defined business model and strategy, Identification of opportunities, Development and implementation of ideas, Antecipation strategies of competitors indicators, Disclosure, targets and results, Survey of strengths and weaknesses of the company and Defined Planning. The results contribute to the process of expansion of knowledge about the entrepreneurial activity of the managers of ESCs together with professional bodies, academics and the Government; particularly with regard to the lack of research on entrepreneurship in the sector of accounting services; innovation as the demonstration of a model that can be applied to other types of firms in other sectors, are services, trade and manufacturing industry, in the aspect of identification of entrepreneurial characteristics of business.
关键词：Características Empreendedoras;Empreendedorismo;Empresas de Serviços Contábeis