Título:	Análise das estruturas de governança na produção de orgânicos sob a ótica da economia dos custos de transação e formas plurais : um estudo de caso no Centro-Oeste brasileiro
Autor(es):	Rezende, Ígor Rodrigues de
Orientador(es):	Guerra, Mariana
Coorientador(es):	Alfinito, Solange
Assunto:	Economia dos custos de transação Formas plurais Estrutura de governança Agronegócio Agricultura orgânica
Data de publicação:	20-Dez-2021
Data de defesa:	22-Out-2021
Referência:	REZENDE, Ígor Rodrigues de. Análise das estruturas de governança na produção de orgânicos sob a ótica da economia dos custos de transação e formas plurais: um estudo de caso no Centro-Oeste brasileiro. 2021. 84 f., il. Dissertação (Mestrado em Ciências Contábeis) — Universidade de Brasília, Brasília, 2021.
Abstract:	This work aimed to analyze the governance structures adopted by a company operating in the organic products segment. Assuming that the same organization can adopt different structures throughout its operational activity, the analysis had as its first topic the mapping of the main stages of the company's production cycle and the governance structures adopted in each one of them. Then, the attributes that determine the predominant structure at each stage were verified, based on the dimensions of Transaction Cost Economics (TCE) – frequency, uncertainty and asset specificity. Furthermore, the presence of plural forms was also verified and, after confirmation, it was determined whether their existence is linked to the attribute’s ambiguity, complexity and strategic behavior. Subsequently, it was also verified whether the identified plural structures are provisional or stable. For this analysis, a case study was carried out in an organic producer in the Brazilian Midwest region, with vast experience in the sector and national prominence in the organic area. Data were collected through interviews and answers to a semi-structured questionnaire. For the analysis of the collected data, content analysis was used, specifically the analysis by categories. Inputs, cultivation, harvesting, preparation for sale and sale were identified as the main stages of the chain. Regarding the predominant structures, the company uses full integration in the input stage until preparation for sale and the hybrid structure for the sales stage. Regarding determining factors, the frequency was high at all stages, as well as uncertainty and asset specificity. However, some elements stood out in the definition of the structure. For the cultivation and harvesting stages, behavioral uncertainty was a preponderant element. For the sales stage, the gain in predictability given the well-established relationships with large retailers determines the choice of governance structure. In addition to these aspects, there are other factors beyond those defined by the theoretical basis. In the case of inputs, the financial cost to generate them internally is lower than that practiced in the market, while in the stage of preparation for sale, the criticality of this and the direct use of the brand means that the preparation is made only by the company. The plural forms, in turn, were identified in the stages of cultivation, harvesting and sales. In these three stages of production, ambiguity and strategic behavior stand out. For cultivation and harvesting, there are challenges in expanding the mix (in quantity and variety), and the acquisition from other suppliers allows this expansion and also generates an increase in earnings by allowing the resale of products. For the sales stage, ambiguity is also present in the duality of risks and benefits between selling through its own stores (greater profit, investment and risk) and through large retailers (lower profit, investment and risk). Still, for all these steps, the attribute that stood out the most was strategic behavior. Regarding the stability of plural forms, although changes may occur in the future, the manager of the company under study understands the benefit of the current form of organization and indicates its maintenance. Finally, the usefulness of ECT and the attributes of Ménard (2013) stands out as a complement to define the structures that ensure the adequate structure for companies operating in the organic agricultural segment.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Dissertação (mestrado) — Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Ciências Contábeis e Atuariais, Programa de Pós-Graduação em Ciências Contábeis, 2021.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Agência financiadora:	Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES).
Aparece nas coleções:	Teses, dissertações e produtos pós-doutorado

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