Interorganizational cost management in cooperative environments versus competitive

• Grant number: 15/05620-2
• Support Opportunities: Scholarships in Brazil - Doctorate
• Start date: July 01, 2015
• End date: March 31, 2017
• Field of knowledge: Applied Social Sciences - Administration - Accounting
• Agreement: Coordination of Improvement of Higher Education Personnel (CAPES)
• Principal Investigator: Welington Rocha
• Grantee: Sérgio Lemos Duarte
• Host Institution: Faculdade de Economia, Administração e Contabilidade (FEA). Universidade de São Paulo (USP). São Paulo , SP, Brazil

Abstract

Research in Interorganizational Cost Management (IOCM), both nationally and internationally, according to a survey, focus their efforts only in competitive enterprises, which have factors that hinder the process of cooperation, such as uncertainty regarding the sharing of benefits ; the lack of trust in the relationship; uncertainty as to the data; and the lack standard in relation how the benefits will be shared. Likewise, research on cooperative environment have not covered the issue of interorganizational costs between system agents. In this context, the objective of this thesis is to relate the distinctions and complementarities of IOCM among agents in the coffee cooperative environment and research carried out in competitive environments. The coffee segment was chosen because it is considered one of the branches of agribusiness in Brazil with higher global production, and to be part of the cooperative environment. As background theory will be used Economics of Transaction Costs, which seeks to extend the range of applications of neoclassical theory, considering how property rights and transaction costs affect the incentives and the behavior of economic agents. The methodology used to develop this research is classified as empirical and theoretical and descriptive. Semi-structured interviews will be conducted with farmers of coffee that are members, and representatives of cooperatives to develop a process in the final coffee product production stage, using then the qualitative methodological approach. The sample of this work will be defined by the snowball technique; and the analysis technique, the content analysis method. (AU)

Academic Publications

(References retrieved automatically from State of São Paulo Research Institutions)

DUARTE, Sérgio Lemos. Management of interorganizational costs in cooperative organizations and investor-owned firms - IOFs in the coffee grower sector in Brazil. 2017. Doctoral Thesis - Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade (FEA/SBD) São Paulo.