DOI:https://doi.org/10.3232/GCG.2019.V13.N3.03

LAS CARACTERÍSTICAS DEL GESTOR INFLUENCIAN EN EL PRESUPUESTO DE CAPITAL DE EMPRESAS HOTELERAS?

Paula de Souza Michelon, Rogério João Lunkes, Antonio Cezar Bornia

Resumen

Este artículo tiene por objeto verificar la influencia de las características del gestor en el presupuesto 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 mediadoras 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 sofisticadas de presupuesto de capital. No se confirmó la influencia positiva del uso de prácticas sofisticadas de inversiones en el desempeño no financiero.

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