Informação e valores no suporte à tomada de decisão: Uma revisão sistemática da literatura no contexto da sustentabilidade empresarial

Autores

DOI:

https://doi.org/10.19094/contextus.2023.81640

Palavras-chave:

criar valor, decisão estratégica, fluxo informacional, processo decisório, responsabilidade social corporativa

Resumo

Esta pesquisa identificou e analisou, por meio de uma revisão sistemática da literatura, a relação entre informação e valores no suporte à tomada de decisão, no contexto da sustentabilidade empresarial. Constatou-se que os relacionamentos entre informação e valores, no contexto pesquisado, ocorrem a partir de três "macroprocessos": Gestão da Informação e do Conhecimento, Estratégia Informacional, e Disseminação da Informação. Estes relacionamentos perpassam todas as etapas da tomada de decisão, impactando a racionalidade empregada pelos decisores em relação à adoção de práticas de sustentabilidade empresarial. Isto sugere que as organizações podem se beneficiar ao desenvolver estratégias de apresentação da informação alinhadas não apenas aos valores das partes interessadas, mas também na forma com que estes valores interagem com a informação. 

Biografia do Autor

Rafael Felix da Silva, Universidade Federal do Paraná (UFPR)

Doutorando  em Gestão da Informação pelo Programa de Pós-Graduação em Gestão da Informação da Universidade Federal do Paraná

Contador na Universidade Federal do Paraná e Pró-Reitor Substituto de Assuntos Estudantis. 

Edelvino Razzolini Filho, Universidade Federal do Paraná (UFPR)

Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina. 

Professor do Quadro Permanente do Programa de Pós Graduação em Gestão da Informação - PPGGI-UFPR.

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Publicado

2023-04-25

Como Citar

Silva, R. F. da, & Razzolini Filho, E. . (2023). Informação e valores no suporte à tomada de decisão: Uma revisão sistemática da literatura no contexto da sustentabilidade empresarial . Contextus – Revista Contemporânea De Economia E Gestão, 21, e81640. https://doi.org/10.19094/contextus.2023.81640

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