Lean six sigma (LSS) is 'n belangrike besigheidstrategie vir organisasies, insluitend klein en mediumgrootte ondernemings (KMO's). Oor die jare het KMO's 'n potensieel beduidende impak op verskeie lande se bruto binnelandse produk (BBP) gehad. Die hoofdoel van hierdie navorsing is om die kritieke suksesfaktore (CSF's) vir lean six sigma (LSS) implementering in die Koninkryk van Saoedi-Arabië se KMO's te ondersoek, en om by te dra tot die ontdekking van die faktore wat lei tot besigheidsukses, verhoogde inkomste en verbeterde mededingende voordele. Die studie het 29 faktore uit vorige navorsing geïdentifiseer ten einde die suksesvolle implementering van LSS in die KMO-sektor in veral Saoedi-Arabië te lei. Die CSF's is verfyn, wat 'n gekonsolideerde lys van 14 faktore opgelewer het. 'n Hoofkomponent-analise (PCA) het vier hooffaktore geïdentifiseer: leierskapondersteuning en bestuurstruktuur, tegnologiese vermoëns, kennisverkryging, en kreatiwiteit en innovasie. Hierdie faktore kan die sukses van KMO's in Saoedi-Arabië beïnvloed deur LSS in hul besigheidsprosesse aan te neem.

Lean six sigma (LSS) is an important business strategy for organisations, including small and medium-sized enterprises (SMEs). Over the years, SMEs have had a potentially significant impact on various countries' gross domestic product (GDP). The main purpose of this research is to investigate the critical success factors (CSFs) for lean six sigma (LSS) implementation in the Kingdom of Saudi Arabia's SMEs, and to contribute to discovering the factors that lead to business success, increase revenue, and enhanced competitive advantages. The study identified 29 factors from previous research in order to guide the successful implementation of LSS in the SME sector in Saudi Arabia in particular. The CSFs were refined, producing a consolidated list of 14 factors. A principal components analysis (PCA) identified four main factors: leadership support and management structure, technological capabilities, knowledge acquisition, and creativity and innovation. These factors could influence the success of SMEs in Saudi Arabia by adopting LSS in their business processes.

ABSTRACT The limitations and proposals to improve the relations between the academy and decision-makers in the socioeconomic sphere are exposed, considering the key role of management cadres at all levels of the economy. Although the complexity of the economy indicates that it cannot be left alone to the economists; This should not imply extreme positions that underestimate and ignore their contribution, their different criteria and alternative solutions to problems. Approval of decisions with genuinely democratic methods must also be considered. Until now, frankly vulgar conceptions about the economy and in particular about the business system have been evidenced, which have been justified on repeated occasions, under a false defense of the ideology in the socialist transition

RESUMEN Se exponen las limitaciones y propuestas para perfeccionar las relaciones entre la academia y los decisores en la esfera socioeconómica, considerando el papel clave de los cuadros de dirección en todos los niveles de la economía. Si bien la complejidad de la economía indica que no se puede dejar solo a los economistas, ello no debe implicar posiciones extremas que subestiman e ignoran su aporte, sus diferentes criterios y alternativas de solución de los problemas. Debe considerarse también la aprobación de las decisiones con métodos auténticamente democráticos. Hasta la actualidad se han evidenciado concepciones francamente vulgares sobre la economía y en particular para el sistema empresarial, las cuales se han justificado en reiteradas ocasiones, bajo una defensa falsa de la ideología en la transición socialista

ABSTRACT Public procurement is crucial for the proper functioning of a country, but unfortunately, it can face problems that undermine its efficiency and transparency. For this reason, this research analyzes the top 23 companies that sold over $2.21 billion to the Ecuadorian government between 2015 and 2020. A descriptive methodology and a quantitative approach were used to classify the companies based on their origin, economic activity, and financial situation. The results reveal that 67% of these companies are of Ecuadorian origin. In terms of their financial situation, although they have a strong liquidity position, financing expenses completely dilute their profits, resulting in a negative net profit margin. This finding suggests the need to establish public policies that promote the diversification of economic sectors and the implementation of effective financial management strategies in contracting companies to improve their profitability and long-term financial sustainability.

RESUMEN La contratación pública es crucial para el buen funcionamiento de un país, pero desafortunadamente puede enfrentar problemas que perjudican su eficiencia y transparencia. Por este motivo, esta investigación analiza las 23 principales empresas que entre 2015 y 2020 vendieron más de 2.21 mil millones de dólares con el Estado ecuatoriano. Se utilizó una metodología descriptiva y un enfoque cuantitativo para clasificar a las empresas según su origen, actividad económica y situación financiera. Los resultados revelan que el 67% de estas empresas son de origen ecuatoriano. En cuanto a su situación financiera, aunque tienen una posición sólida en términos de liquidez, los gastos del financiamiento diluyen en su totalidad las utilidades, generando una rentabilidad neta de ventas negativa. Este hallazgo sugiere la necesidad de establecer políticas públicas que promuevan la diversificación de los sectores económicos y la implementación de estrategias de gestión financiera efectivas en las empresas contratistas para mejorar su rentabilidad y sostenibilidad financiera en el largo plazo.

RESUMEN La industria cinematográfica ha comenzado a generar nuevos procesos en la cadena de valor gracias a la irrupción de nuevas tecnologías como el blockchain. La tecnología blockchain procede del ámbito informático y es analizada en este artículo con el objetivo de identificar y reflexionar sobre los nuevos modelos de negocio que conlleva. En este sentido, se analiza cómo los NFTs (Non-Fungible Tokens), soportes únicos digitales regulados precisamente a través de la tecnología blockchain, irrumpen en formatos de creación artística y cinematográfica, logrando así alcanzar nuevos públicos. Esto supone controversias respecto a la propiedad intelectual y su consiguiente gestión. Como resultado de la investigación realizada, con una valoración positiva y una apertura a las nuevas formas de producción, se descubre que la irrupción de nuevos procesos requiere de ciertos tiempos de asimilación, en tanto la transparencia en las gestiones, el grado de conocimiento y manejo de la tecnología y la desconfianza se presentan como aspectos observados entre los usuarios.

ABSTRACT The film industry has been generating new processes in the value chain thanks to the emergence of new technologies such as blockchain. Blockchain technology comes from the IT field and is analysed in this article with the aim of identifying and reflecting on the new business models that this technology entails. In this sense, it analyses how NFTs (Non-Fungible Tokens), unique digital media regulated precisely through blockchain technology, are breaking into artistic and cinematographic creation formats, thereby reaching new audiences. This raises controversies regarding intellectual property and its subsequent management. As a result of the research carried out, with a positive assessment and an openness to new forms of production, it was discovered that the emergence of new processes requires some time for assimilation, while transparency in management, the degree of knowledge and handling of technology and mistrust are aspects observed among users.

RESUMO A indústria cinematográfica começa a gerar novos processos na cadeia de valor graças ao surgimento de novas tecnologias como o blockchain. O blockchain vem da área de informática e é analisado nesta pesquisa com o objetivo de identificar novas oportunidades, da mesma forma que são estudados os novos modelos de negócios que esta tecnologia acarreta. Nesse sentido, analisa-se como os NFTs (Non-Fungible Tokens), suportes digitais únicos regulados justamente pela tecnologia blockchain, se rompem em formatos de criação artística e cinematográfica, conseguindo assim atingir novos públicos, além da obra. Isto envolve controvérsias relativas à propriedade intelectual e sua posterior gestão. Como resultado desta pesquisa, mostra-se que o surgimento de novos processos exige certos tempos de assimilação, enquanto a transparência na gestão, o grau de conhecimento e gestão da tecnologia e a desconfiança são aspectos observados entre os usuários. Da mesma forma, a miríade de oportunidades que o uso desta tecnologia acarreta também é considerada uma avaliação positiva.

Resumo O conceito de Quiet Quitting (QQ) ganhou recentemente destaque em fóruns sociais, sendo marcado pela rejeição dos trabalhadores em realizar tarefas, para além das contratualizadas. No campo da gestão empresarial tem surgido alguma evidência que liga o QQ a dois outros fenómenos: Quiet Firing (QF) - i.e., os superiores não permitem aos seus subordinados terem oportunidades de evoluírem na sua carreira e Quiet Hiring (QH) - i.e., método de identificação de colaboradores que estão a ir além dos objetivos estipulados. O objetivo deste estudo foi desenvolver instrumentos, a partir da escassa literatura existente, que facilitem a avaliação dos constructos de QQ, QF e QH. Este estudo transversal inclui uma amostra não probabilística de 118 adultos portugueses profissionalmente activos (M idade= 38,9; DP = 11,5; 61,7% mulheres) e foi conduzido online. Foi realizada uma Análise Fatorial Exploratória (AFE) para todas as escalas. A escala QQ é composta por 13 itens; a escala de QH é composta por 10 itens; a AFE mostrou 1 fator em ambas, sendo a fiabilidade dentro dos valores recomendados (w QQ = 0,53; w QH = 0,50). O QF é composto por 13 itens e 3 fatores (Insatisfação/Abandono, Isolamento Profissional e Impedimento do Desenvolvimento Profissional). Os modelos propostos deverão ser testados em estudos futuros para confirmar as propriedades psicométricas, em amostras diferentes. Os fenómenos em análise poderão influenciar o bem-estar dos trabalhadores e a sua performance laboral.

Abstract The concept of Quiet Quitting (QQ) has recently gained prominence in social discussions. It is characterized by workers refusing to perform tasks beyond their contractual obligations. In the field of business management, some evidence has emerged linking QQ to two related phenomena: Quiet Firing (QF), where superiors restrict subordinates' career development opportunities, and Quiet Hiring (QH), a method for identifying employees who exceed their stated objectives. This study aim was to develop assessment instruments, drawing upon the limited existing literature, to facilitate the evaluation of QQ, QF, and QH constructs. This cross-sectional study includes a non-probabilistic sample of 118 professionally active Portuguese adults (M age = 38.9, SD = 11.5, 61.7% women) and was conducted online. An Exploratory Factor Analysis (EFA) was performed for all scales. The QQ scale comprises 13 items, the QH scale comprises 10 items, and EFA revealed a single factor for both, with reliability values within the recommended range (w QQ = .53; w QH = .50). The QF is composed of 13 items and 3 factors (Insatisfaction/Dropout, Professional Isolation, and Impediment to Professional Development). The proposed models should be tested in future studies to confirm their psychometric properties across different samples. The phenomena under examination may have impact on the well-being and work performance of employees.

An analysis of the impacts of the Covid-19 pandemic on the South African water sector is presented. The study identified and focused on three main themes: water revenue collection, water service delivery, and water sector operations. The Covid-19 pandemic negatively impacted these aspects and exacerbated pre-existing problems in the water provision landscape of South Africa. Business continuity management was identified as a top priority for water sector institutions in South Africa to ensure the continued provision of critical water services. In-depth case study research is recommended to establish how water sector institutions in South Africa dealt with the Covid-19 pandemic and how this can inform their disaster preparedness and management going forward.

RESUMEN La evaluación del clima organizacional es un factor crítico en la gestión empresarial, y su importancia es aún mayor en instituciones de educación superior militares, debido a la alta motivación y compromiso esperado por parte de sus miembros. Empero, en Ecuador la investigación sobre este tema es escasa. El presente estudio valida una escala para medir el clima organizacional en instituciones de educación superior militar de Ecuador. Se aplicó el instrumento propuesto por Hernández, Garrido & Rico (2016) a una muestra intencional de 44 miembros de la Escuela de Ingeniería Militar (ESINGM) y se evaluó su confiabilidad mediante el coeficiente alfa de Cronbach, obteniendo valores superiores a 0.960, indicando una alta consistencia interna. Se identificaron las dimensiones del clima organizacional presentes en la institución y se mostraron los resultados de la validación estadística de primer nivel. Se concluye que la escala es válida y confiable para medir el clima organizacional en esta institución. Además, este estudio aporta a la comprensión del clima organizacional en instituciones de educación superior militar en Ecuador y puede tener implicaciones en la gestión y mejora de la calidad educativa en el contexto de la educación superior en Ecuador.

ABSTRACT The evaluation of organizational climate is a critical factor in business management, and its importance is even greater in military higher education institutions, due to the high motivation and commitment expected from their members. However, research on this topic in Ecuador is scarce. The present study validates a scale to measure organizational climate in Ecuadorian military higher education institutions. The instrument proposed by Hernández, Garrido & Rico (2016) was applied to an intentional sample of 44 Military Engineering School (ESINGM) members. Its reliability was evaluated using Cronbach's alpha coefficient, obtaining values above 0.960, indicating high internal consistency. The dimensions of the organizational climate present in the institution were identified, and the results of the first-level statistical validation were presented. It is concluded that the scale is valid and reliable for measuring the organizational climate in this institution. In addition, this study contributes to the understanding of the organizational climate in military higher education institutions in Ecuador and may have implications for the management and improvement of educational quality in the context of higher education in Ecuador.

Abstract Corporate Social Responsibility -henceforth CSR- must go beyond a question of marketing, it must be incorporated in a transversal way in all companies, starting from the management team, from the heart of the organization, towards the rest of the groups of interest. CSR is the starting point for those companies that wish to transform their business model and pursue sustainable alternatives. However, there are also companies that, since their formation, take into account the socio-environmental and economic impacts they produce, giving life to businesses that seek real solutions to specific problems of society, minimizing the outsourcing of their costs.

Resumen La Responsabilidad Social Empresarial -en adelante RSE- debe ir más allá de una cuestión de marketing, requiere ser incorporada de forma transversal en todas las empresas, partiendo del equipo directivo, desde el corazón de la organización, hacia el resto de los grupos de interés. La RSE es el punto de inicio para aquellas empresas que deseen transformar su modelo de negocio y caminar en pos de alternativas sostenibles. Sin embargo, también existen empresas que desde su conformación tienen en consideración los impactos socioambientales y económicos que producen, dando vida a negocios que buscan soluciones reales a problemas concretos de la sociedad, minimizando la externalización de sus costos.

Resumo A Responsabilidade Social Corporativa -doravante RSE- deve ir além de uma questão de marketing, deve ser incorporada de forma transversal em todas as empresas, desde a equipe de gestão, desde o coração da organização, até o resto dos grupos de interesse. A RSE é o ponto de partida para aquelas empresas que desejam transformar seu modelo de negócios e buscar alternativas sustentáveis. Porém, também existem empresas que, desde a sua formação, levam em consideração os impactos socioambientais e econômicos que produzem, dando vida a negócios que buscam soluções reais para problemas específicos da sociedade, minimizando a terceirização de seus custos.

Resumen Esta investigación tiene como objetivo analizar la presencia de factores sistémicos en el proceso de identificación y análisis de riesgos estratégicos en el sector universitario privado colombiano, con certificación de alta calidad. Para esto, se revisó el estado del arte, se identificaron y presentaron los factores que, a priori, podrían caracterizar las intervenciones y perspectivas sistémicas y que proveen un marco teórico desde el cual se analizó el proceso de gestión de riesgos estratégicos. Se desarrolló una labor de campo, de tipo cualitativo, a partir del estudio de casos, implementada mediante entrevistas en profundidad y la recopilación de información pública y documentos facilitados por las instituciones. En las conclusiones se podrá observar que las universidades integrantes del colectivo estudiado han avanzado en los últimos años, en la gestión de riesgos estratégicos incluyendo en los procesos algunos factores característicos de las intervenciones sistémicas. Sin embargo, y desde la perspectiva sistémica, se han podido identificar algunas oportunidades de mejora que pueden integrar una agenda para las instituciones estudiadas.

Abstract This research aims to analyze the presence of systemic factors in the process of identification and analysis of strategic risk in the Colombian private university sector, with high-quality certification., Its goal is to identify and analyze the influence of systemic interventions and perspectives on this process. For that reason, the state-of-the-art was reviewed, the factors that could characterize interventions and systemic perspectives were identified and presented. They provide a theoretical framework from which the strategic risk management process was analyzed., Qualitative field work was developed, based on case studies implemented through in-depth interviews and the collection, of public information and documents provided by the institutions. Conclusions show that the Universities that are part of the group under study, have advanced in the last years in the management of strategic risks including some factors characteristic of systemic interventions. However, from a systemic perspective, it has been possible to identify some opportunities for improvement that can integrate an agenda for the studied institutions.

Resumen Este artículo presenta un esquema genealógico del proceso de racionalización del management desde el periodo fordista hasta el ascenso del postfordismo. Así, asumiendo una perspectiva sociológica e histórica, se remonta primero a los aportes del management científico y de corte eficientista de principios del siglo XX. Luego, el texto analiza la emergencia de la corriente estratégica managerial en los EE. UU. y de dos movimientos: la estrategia corporativa y la de negocios. En la estrategia corporativa, de los años 50 y 60, interesa reflexionar sobre los trabajos de autores pioneros como Peter Drucker. En la estrategia de negocios, de fines de los 60 y principios de los 70, se trae a colación los aportes empíricos de las consultoras de negocios, particularmente la curva de experiencia. Esto último para señalar, en los orígenes del management estratégico, la emergencia de un nuevo paradigma que hace de la competitividad, no de la eficiencia, su principio de ordenamiento reflexivo.

Abstract This article presents a genealogical outline of the process of management rationalisation from the Fordism period to the rise of post-Fordism. Thus, assuming a sociological and historical perspective, it first goes back to the contributions of scientific and efficiency management of the early 20th century. The text then analyses, not only the emergence of the managerial strategy movement in the USA but also and two more strategies: corporate and business strategies. In corporate strategy, from the 1950s and 1960s, it is interesting to reflect on the work of pioneering authors such as Peter Drucker. In business strategy, from the late 1960s and early 1970s, the empirical contributions of business consultants are brought up, particularly the experience curve. The latter to point out, in the origins of strategic management, the emergence of a new paradigm that makes competitiveness, not efficiency, its principle of reflexive ordering.

ABSTRACT Tax education addressed through government and private programmatic activities, seeks to promote responsible financial management. This study focuses on the causes of the informal economy in Latin America and examines how tax education can mitigate this phenomenon. The objective is to analyze its contribution to the reduction of the informal economy and tax evasion in the region. For this, a research methodology was used based on the bibliographic review of specialized literature. The results highlight the need to include tax content from the basics to cultural aspects and citizen responsibility in educational programs to achieve comprehensive training. The complete understanding of these concepts is revealed to be crucial for their effective application both in daily life and in the business environment. In summary, tax education is positioned as a fundamental tool to promote responsible financial practices and combat the informal economy in Latin America.

RESUMEN La educación tributaria es abordada por actividades programáticas gubernamentales y privadas, que buscan fomentar la gestión financiera responsable. Este estudio se centra en las causas de la economía informal en América Latina y examina cómo la educación tributaria puede mitigar este fenómeno. El objetivo es analizar su contribución a la reducción de la economía informal y la evasión fiscal en la región. Para ello se empleó una metodología de investigación basada en la revisión bibliográfica de la literatura especializada. Los resultados destacan la necesidad de incluir contenidos tributarios, desde lo básico hasta aspectos culturales y responsabilidad ciudadana en programas educativos para lograr una formación integral. La comprensión completa de estos conceptos se revela como crucial para su aplicación efectiva tanto en la vida diaria como en el ámbito empresarial. En síntesis, la educación tributaria se posiciona como una herramienta fundamental para promover prácticas financieras responsables y combatir la economía informal en América Latina.

ABSTRACT This article analyzes the results of the first stage of a social innovation project whose main objective was to promote the employability of women victims of gender-based violence who finished a SernamEG programs in the Araucanía Region, southern Chile. Sixteen companies participated in a structured survey inspired on NCh3262-2012, which regulates the Gender Equality and Work-Life Balance Management System. The results suggest that the companies are led by men, are composed of personnel with little training and/or awareness of gender violence, tend to reproduce gender roles and have little interest in implementing gender equality policies in the organizational environment, including those aimed at the inclusion of women who have suffered violence by a partner or former intimate partner. The research show that it is necessary to continue working so that companies assume - within the integral approach - their role as multipliers of the right to a life free of gender violence.

RESUMEN En este artículo se analizan los resultados de la primera etapa de un proyecto de innovación social cuyo objetivo central consistió en favorecer la empleabilidad de las mujeres víctimas de violencia de género egresadas de los programas del Servicio Nacional de la Mujer y Equidad de Género (SernamEG) de la Región de la Araucanía, sur de Chile. Dieciséis empresas participaron de una encuesta estructurada e inspirada en la norma chilena NCh 3262-2012, que regula el Sistema de Gestión de Igualdad de Género y Conciliación de la Vida Laboral, Familiar y Personal. Los resultados sugieren que las empresas son lideradas por hombres, están integrada por personal que apenas cuenta con formación y/o sensibilización sobre violencia de género, suelen reproducir los roles de género y cuentan con ínfimo interés en implementar políticas de igualdad de género en el ámbito organizacional, incluidas aquí las direccionadas a la inserción de las mujeres víctimas de violencia por parte del compañero o ex compañero íntimo. La investigación demuestra que hay que seguir trabajando para que las empresas asuman - dentro del abordaje integral - su rol como multiplicadoras del derecho a una vida libre de violencia de género.

Abstract Changes in lifestyles and clothing consumption patterns as paths to a sustainable society defines sharing as one of the strategies of slow fashion. Through practice theories, this research explores materials, competences and meanings that make up the practice. Thus, we sought to identify how the elements and the dynamics of clothing sharing are configured. Using a qualitative case study, data were collected through observations, semi-structured interviews (individual and group), and a focus group carried out with practitioners and providers of a collaborative store. Our results revealed that: (a) for practitioners, the practice of sharing means exclusivity, economy, and sustainable consumption; (b) for providers, the practice is linked to a conscious consumption as an opportunity for more sustainable business, including financially (c) and different materials guide the practice of sharing clothes. The elements of clothing sharing are similar between practitioners and providers; therefore, they indicate the effectiveness of the practice, in addition to pursuing sustainable consumption. The research then contributes to the development of research on sustainable consumption once it identifies management practices aimed at the collaborative consumption of clothing.

Resumo As mudanças nos estilos de vida e nos padrões de consumo de roupas, que vêm sendo debatidas como caminhos para uma sociedade mais sustentável, definem o compartilhamento como uma das estratégias do slow fashion para promover o consumo consciente. Por meio das teorias da prática, esta pesquisa explora materiais, competências e significados que compõem a prática. Assim, buscou-se identificar como se configuram os elementos e a dinâmica do compartilhamento de roupas. Utilizando um estudo de caso qualitativo, os dados foram coletados por meio de observações, entrevistas semiestruturadas (individuais e em grupo) e grupo focal, realizados com praticantes (consumidores) e provedores (fornecedores) de uma loja colaborativa. Os resultados revelaram que: (a) para os praticantes, a prática do compartilhamento significa exclusividade, economia e consumo sustentável; (b) para os provedores, a prática está atrelada ao consumo consciente como oportunidade de negócios mais sustentáveis, inclusive financeiramente; e (c) diversos materiais orientam a prática do compartilhamento de roupas. Os elementos do compartilhamento de roupas são semelhantes entre praticantes e provedores, portanto indicam a eficácia da prática, além de buscar um consumo sustentável. A pesquisa, então, contribui para o desenvolvimento de pesquisas sobre consumo sustentável, uma vez que identifica práticas de gestão voltadas ao consumo colaborativo de vestuário.

ABSTRACT This study investigates the influence of risk management on collaborative innovation and the intervention of communication intensity in agricultural cooperatives. A survey was conducted with managers of Brazilian agricultural cooperatives listed in the Organization of Cooperatives of Brazil. The structural equation modeling technique was applied to a sample of 103 valid answers. The results show that risk management positively influences collaborative innovation and communication intensity, and that communication intensity positively influences collaborative innovation. Furthermore, a mediating effect of communication intensity was observed in the relationship between risk management and collaborative innovation. Theoretical implications arise from the observation of the intervention of communication intensity in this relationship, mainly by providing insights to expand research in this direction. Practical implications also arise from observing the intervention of communication intensity in this relationship, such as alerts to the managers of these organizations about the relevance of aligning communication and risk management to the purpose of collaborative innovation.

RESUMO Este estudo investiga a influência do gerenciamento de riscos na inovação colaborativa e a interveniência da intensidade de comunicação em cooperativas agropecuárias. Uma survey foi realizada com gestores de cooperativas agropecuárias brasileiras listadas na Organização das Cooperativas do Brasil, e na amostra das 103 respostas válidas aplicou-se a técnica de modelagem de equações estruturais. Os resultados mostram que o gerenciamento de riscos influencia positivamente a inovação colaborativa e a intensidade de comunicação, e que a intensidade de comunicação influencia positivamente a inovação colaborativa. Ainda, foi observado efeito mediador da intensidade de comunicação na relação entre gerenciamento de riscos e inovação colaborativa. Implicações teóricas decorrem da observação da interveniência da intensidade de comunicação nessa relação, principalmente por fornecer insights para aprofundar pesquisas nessa direção. Também implicações práticas advêm da constatação da interveniência da intensidade da comunicação nessa relação, como alertas aos gestores dessas organizações sobre a relevância de alinhar a comunicação e o gerenciamento de riscos ao propósito da inovação colaborativa.

ABSTRACT This article aims to investigate the usefulness of cost information in the Brazilian federal government, through observation and empirical analysis of the perception of public managers, who are the main users of this information. The data collected from managers of different government entities were treated using the Multicriteria Decision Aid (MCDA) methodology, in order to highlight the interviewees' perception of the purposes, conditions, and mechanisms of access to information. The results showed broad recognition by managers about the usefulness of information, triggering a discussion that puts forward that the vast standardization, the search for improvements in accounting standards, and technological advances are not enough for innovative cost management practices to be successful in public organizations. These reflections indicate the need for alignment between information generated by the cost system and its users, that is, between cost accountants and cost managers, so that the institutionalization of the system does not become a mere formalism of the public sector bureaucracy.

RESUMO O artigo tem como objetivo investigar a utilidade da informação de custos no governo federal brasileiro, mediante observação e análise empírica da percepção dos gestores públicos, principais usuários da informação. Os dados coletados junto a gestores de distintas entidades do Governo Federal foram tratados mediante metodologia Multicriteria Decision Aid (MCDA), a fim de evidenciar a percepção dos entrevistados sobre propósitos, condições e mecanismos de acesso da informação. Os resultados demonstraram amplo reconhecimento dos gestores sobre a utilidade da informação, desencadeando a discussão de que a vasta normatização, a busca por melhorias nos padrões contábeis e os avanços tecnológicos não são suficientes para que práticas inovadoras de gestão de custos sejam bem-sucedidas nas organizações públicas. As reflexões indicam a necessidade de alinhamento entre informações geradas pelo sistema de custos e seus usuários, ou seja, entre contadores de custos e gestores de custos, para que a institucionalização do sistema não se traduza em mero formalismo da burocracia do setor público.