INFLUÊNCIA DA REMUNERAÇÃO E DO CAPITAL HUMANO NO CRESCIMENTO INTERNO DA FIRMA
Keywords:
Remuneração de Executivos, Capital Humano, Crescimento Interno da Firma, Equações Estruturais, ControladoriaAbstract
O estudo objetiva verificar a influência da Remuneração e suas dimensões (remuneração estratégica, remuneração inteligente e incentivos), e do Capital Humano no Crescimento Interno da Firma. A metodologia utilizada caracteriza-se como descritiva, realizada por meio de levantamento ou survey, com abordagem quantitativa do problema e análise de dados por meio de estatística descritiva e Modelagem de Equações Estruturais (PLS). O universo de pesquisa contemplou empresas do setor financeiro (bancos públicos, privados e cooperativas de crédito) pertencentes à base territorial do Sindicato dos Bancários sediada em Cascavel, PR, com amostra não probabilística e por conveniência. O levantamento de dados foi realizado pela aplicação de questionário direcionado aos gerentes e funcionários com poder decisão nas empresas objeto de estudo. Os resultados mostram que as cooperativas de crédito se situam no terceiro estágio de crescimento, enquanto os bancos públicos e privados apresentam características do quarto estágio. A remuneração por opção de ações não é praticada para o nível gerencial pesquisado, e os incentivos se aplicam à quase totalidade dos respondentes. O Capital Humano das empresas objeto de estudo constitui-se por funcionários jovens, qualificados e a maioria atua há mais de cinco anos na empresa. Quanto ao modelo, os resultados mostram que a Remuneração Inteligente, os Incentivos e o Capital Humano influenciam positivamente o crescimento interno da firma; no entanto, a remuneração estratégica não influenciou o crescimento. O efeito moderador Estágios de Crescimento altera a relação entre o Capital Humano e o Crescimento Interno da Firma, contribuem para o Crescimento Interno da Firma. Nos estágios iniciais existe a necessidade de maior utilização de Capital Humano e, consequentemente, o Crescimento Interno é mais acentuado.
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