Focus is placed on the influence of coordination costs on the proportion of companyowned units in... more Focus is placed on the influence of coordination costs on the proportion of companyowned units in Brazilian franchised chains. This influence was split into two competing vectors: the geographical dispersion of outlets on the one hand and the automation/standardization level of processes in the outlets on the other. Greater geographic dispersion increases monitoring costs, which requires performance incentives mechanisms. This view is convergent with the Agency Theory approach for franchising contracts, which proposes that powerful performance incentives are obtained when the local manager is shifted to residual claimant of the outlet (a franchisee). Reciprocally, automated manufacturing processes can increase the chain capability to monitor its units (even from a distance), reducing the need for more powerful incentives. These statements are tested in this study. The tests are performed based on information from 191 franchised chains in Brazil listed in the yearbook of the Brazilian Franchising Association (ABF -2007). A cross-sectional analysis was performed, in which the proportion of both company-owned and franchised units (the contractual mix) is faced with proxies related to the monitoring capabilities of the chains. The study's results support the propositions tested: both vectors act in the expected direction on the contractual mix. These results may be useful both for deciding to expand the chain as well as for choosing distinct technology bundles of production processes.
The process of doing and documenting a literature review is usually quite idiosyncratic. Luft and... more The process of doing and documenting a literature review is usually quite idiosyncratic. Luft and Shields (2003) presented a process to map theory-consistent empirical research in management accounting. We propose a formal heuristic method for the process of literature reviewing that integrates their mapping process. The heuristic presented here is based on the concept of layers, and it is aimed at mitigating inclusion errors and exclusion errors which might occur when selecting papers for a literature review. These errors impact internal validity and construct validity, since a literature review defines operationalization of variables, choices of proxies and selection of methods. We present an example of actual utilization of the process in a dissertation conducted in a Master's Program in Accountancy. We conclude that the heuristics allowed the researcher to identify outstanding authors in the chosen topic, and the main theories used to support empirical studies. The heuristics supported the operationalization of a research by means of an identification of 199 proxies for 58 related variables, eight theoretical approaches and 57 authors. These results were used to draw a map of the selected topic, based on more objective criteria.
O processo de fazer e documentar um referencial teórico é usualmente idiossincrático. Luft e Shie... more O processo de fazer e documentar um referencial teórico é usualmente idiossincrático. Luft e Shields apresentaram um processo de mapeamento da pesquisa empírica em contabilidade gerencial. Propõe-se um método heurístico formal para o processo de elaboração do referencial teórico que complementa o processo de mapeamento proposto por Luft e Shields (2003). A heurística apresentada, aqui, é baseada no conceito de camadas e visa à redução dos erros de inclusão e exclusão que podem ocorrer durante a seleção de estudos anteriores. Esses erros impactam na validade interna e na validade do construto, já que o referencial teórico suporta a operacionalização das variáveis, as escolhas das proxies e a seleção dos métodos. É apresentado um exemplo real da aplicação da heurística na condução de uma Dissertação de Mestrado em Ciências Contábeis. Conclui-se que a aplicação da heurística permite ao pesquisador identifi car os autores de destaque no tópico de pesquisa escolhido, a aceitação da comunidade científi ca com relação a uma ou outra corrente teórica no que diz respeito à explicação do fenômeno, além das teorias mais utilizadas em uma área de conhecimento. Por meio dessa heurística, a operacionalização do estudo exemplifi cado identifi cou nos estudos empíricos anteriores, 199 proxies ao longo de 58 variáveis relacionadas, 8 diferentes teorias, 57 autores, possibilitando um mapeamento do tema com uso de critérios mais objetivos de revisão. Palavras chave: Referencial teórico. Validade interna. Validade de construto. Processo heurístico. Contabilidade gerencial.
Focus is placed on the influence of coordination costs on the proportion of companyowned units in... more Focus is placed on the influence of coordination costs on the proportion of companyowned units in Brazilian franchised chains. This influence was split into two competing vectors: the geographical dispersion of outlets on the one hand and the automation/standardization level of processes in the outlets on the other. Greater geographic dispersion increases monitoring costs, which requires performance incentives mechanisms. This view is convergent with the Agency Theory approach for franchising contracts, which proposes that powerful performance incentives are obtained when the local manager is shifted to residual claimant of the outlet (a franchisee). Reciprocally, automated manufacturing processes can increase the chain capability to monitor its units (even from a distance), reducing the need for more powerful incentives. These statements are tested in this study. The tests are performed based on information from 191 franchised chains in Brazil listed in the yearbook of the Brazilian Franchising Association (ABF -2007). A cross-sectional analysis was performed, in which the proportion of both company-owned and franchised units (the contractual mix) is faced with proxies related to the monitoring capabilities of the chains. The study's results support the propositions tested: both vectors act in the expected direction on the contractual mix. These results may be useful both for deciding to expand the chain as well as for choosing distinct technology bundles of production processes.
The process of doing and documenting a literature review is usually quite idiosyncratic. Luft and... more The process of doing and documenting a literature review is usually quite idiosyncratic. Luft and Shields (2003) presented a process to map theory-consistent empirical research in management accounting. We propose a formal heuristic method for the process of literature reviewing that integrates their mapping process. The heuristic presented here is based on the concept of layers, and it is aimed at mitigating inclusion errors and exclusion errors which might occur when selecting papers for a literature review. These errors impact internal validity and construct validity, since a literature review defines operationalization of variables, choices of proxies and selection of methods. We present an example of actual utilization of the process in a dissertation conducted in a Master's Program in Accountancy. We conclude that the heuristics allowed the researcher to identify outstanding authors in the chosen topic, and the main theories used to support empirical studies. The heuristics supported the operationalization of a research by means of an identification of 199 proxies for 58 related variables, eight theoretical approaches and 57 authors. These results were used to draw a map of the selected topic, based on more objective criteria.
O processo de fazer e documentar um referencial teórico é usualmente idiossincrático. Luft e Shie... more O processo de fazer e documentar um referencial teórico é usualmente idiossincrático. Luft e Shields apresentaram um processo de mapeamento da pesquisa empírica em contabilidade gerencial. Propõe-se um método heurístico formal para o processo de elaboração do referencial teórico que complementa o processo de mapeamento proposto por Luft e Shields (2003). A heurística apresentada, aqui, é baseada no conceito de camadas e visa à redução dos erros de inclusão e exclusão que podem ocorrer durante a seleção de estudos anteriores. Esses erros impactam na validade interna e na validade do construto, já que o referencial teórico suporta a operacionalização das variáveis, as escolhas das proxies e a seleção dos métodos. É apresentado um exemplo real da aplicação da heurística na condução de uma Dissertação de Mestrado em Ciências Contábeis. Conclui-se que a aplicação da heurística permite ao pesquisador identifi car os autores de destaque no tópico de pesquisa escolhido, a aceitação da comunidade científi ca com relação a uma ou outra corrente teórica no que diz respeito à explicação do fenômeno, além das teorias mais utilizadas em uma área de conhecimento. Por meio dessa heurística, a operacionalização do estudo exemplifi cado identifi cou nos estudos empíricos anteriores, 199 proxies ao longo de 58 variáveis relacionadas, 8 diferentes teorias, 57 autores, possibilitando um mapeamento do tema com uso de critérios mais objetivos de revisão. Palavras chave: Referencial teórico. Validade interna. Validade de construto. Processo heurístico. Contabilidade gerencial.
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