As características do gestor influenciam no orçamento de capital de empresas hoteleiras?

• Paula de Souza Michelon ^[1] ; Rogério João Lunkes ^[1] ; Antonio Cezar Bornia ^[1]
  1. [1] Universidade Federal de Santa Catarina

     Universidade Federal de Santa Catarina

     Brasil

     
• Localización: GCG: revista de globalización, competitividad y gobernabilidad, ISSN 1988-7116, Vol. 13, Nº. 3, 2019, págs. 66-82
• Idioma: portugués
• DOI: 10.3232/GCG.2019.V13.N3.03
• Títulos paralelos:
  • Does the manager's character influence the capital budgeting of hotel companies?
  • Las características del gestor influencian en el presupuesto de capital de empresas hoteleras?
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Este artículo tiene por objeto verificar la influencia de las características del gestor en el presu-puesto de capital de empresas hoteleras de Florianópolis/SC. Se propone que el efecto de las características del gestor en el desempeño de los hoteles es indirecto por medio de variables me-diadoras de la utilización de prácticas de presupuesto de capital sofistificadas y no sofisticadas. Se utilizó el método Partial Least Square para analizar las relaciones. Los resultados muestran que los gestores mayores y con más tiempo en el cargo tienden a utilizar menos prácticas sofis-ticadas de presupuesto de capital.

    No se confirmó la influencia positiva del uso de prácticas so-fisticadas de inversiones en el desempeño no financiero.

  • English

    This article aims to verify the influence of the characteristics of the manager in the capital budg-etinf of hotel companies in Florianópolis/SC. It is proposed that the effect of the manager's characteristics on the performance of the hotels is indirect by means of variables mediating the use of sophisticated and unsophisticated capital budgeting practices.

    The Partial Least Square method was used to analyze the relations. The results show that senior managers with more time in office tend to use less sophisticated capital budgeting practices. The positive influence of the use of sophisticated investment practices on non-financial performance was not confirmed.

  • português

    Este artigo objetiva verificar a influência das características do gestor no orçamento de capital de empresas hoteleiras de Florianópolis/SC. Propõe-se que o efeito das características do gestor no desempenho dos hotéis é indireto por meio de variáveis mediadoras da utilização de práticas de orçamento de capital sofistificadas e não sofisticadas. Utilizou-se o método Partial Least Square para analisar as relações. Os resultados mostram que gestores mais velhos e com mais tempo no cargo tendem a utilizar menos práticas sofisticadas de orçamento de capital. Não foi confirmada a influência positiva do uso de práticas sofisticadas de investimentos no desempenho não finan-ceiro.

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