Memória organizacional e reutilização do conhecimento contábil-financeiro: estudo de caso em uma indústria multinacional do setor químico na América Latina

Abstract

During the last years, it has been given much importance to the process of keeping, maintaining, recovering, enriching, reusing and sharing the knowledge, experiences and abilities that are developed and used inside an organization. According to Kruglianskas (1996b), due to globalization, contemporary world has seen the development of situations inside the organizations' environment, much more turbulent and dynamic, in terms of market, technologies, education, ecology, changes on politics, economy, culture and society, and concluded that organizations' survival means more and more learning and learning, that is, becoming an intelligent, agile and adaptable organization. This study is about the perception of Latin American Air Liquide employees that work at accounting-financial departments about organizational memory, as well as practices of reusing this knowledge solving problems inside the company. It is a field research, exploratory, with quantitative handling. One hundred and sixty-six questionnaires were applied with Likert scale in 61 locations in Latin America. The obtained data were treated by descriptive and multivariate statistics, with the support of SPSS software. Although the respondents represent a non-probabil istic sample, the results indicated that those employees from Air Liquide, recognize the importance of the explicit organizational memory and valorize its processes, like happened with the research accomplished by Spiller (2005). The result obtained concerning the respondents' perception is that the company motivates and valorizes the process, differently from the result obtained by previous study. Mainly for the participants of cluster 1 (managers) that has as profile people or already had occupied management positions. While those belonging to the cluster 2 (operational) those who are in the current position for less than five years, possess superior education, and in its great majority they work outside of Brazil try to affirm the opposite, even so they agree with the sensation that they already had known how to decide problems, and they had not forgotten as to make it and the information that they day-by-day use to decide problems accounting-financial are the same ones found available for its pairs in the company and that in its respective departments is of reusing existing solutions. In synthesis, this study indicated that at Air Liquide exists the concern with relation to the explicit technological organizational memory and the reusing of the knowledge, according to field research.