RELATIONSHIP BETWEEN ORGANIZATIONAL SLACK AND INNOVATION IN COMPANIES OF BM&FBOVESPA

ABSTRACT Purpose: The goal of this study is to identify the relationship of absorbed, non-absorbed and potential slack with the innovation of companies of sectors members of the sectoral ranking of innovation in the Brazilian Index of Innovation (IBI) listed in BM&FBovespa. Originality/gap/relevance/implications: Organizational slack and innovation have been objects of study internationally, but still represent a research gap in Brazil. Also there were not identified studies using the intangible asset to measure innovation and the possible relations with the organizational slack measures. This theme can also support the strategic activities of organizations, such as contributing to the creation of competitive advantage. Key methodological aspects: Descriptive research with quantitative approach was carried out using financial data of 208 companies listed in BM&FBovespa classified as innovative according to the Index Brazil of Innovation. Information regarding intangible assets, used as metrics to measure the innovation, was collected from the Notes; and the data to calculate the measures of organizational slack were collected from Economática® database. Summary of key results: In the application of the panel data model, the results demonstrate a significant relationship between organizational slack and innovation. The potential and absorbed slacks impact significantly and positively the innovative process. Non-absorbed slack influences positively, but with relatively smaller impact compared to other measures. Key considerations/conclusions: It is concluded that the results indicate a relationship in greater degree of absorbed and potential slack and to a lesser degree of non-absorbed slack with the innovation of the companies surveyed.「摘要」 研究目的：本研究旨在探明巴西创新指数（IBI, Brazilian Index of Innovation）创新行业排名覆盖的各行业中，于BM&FBovespa上市的企业的吸收性冗余、非吸收性冗余与潜在性冗余，同企业创新之间的关联关系。 原创性/研究缺口/研究意义：组织冗余与企业创新的相关研究在国际学界已积累较多成果，但在巴西本土仍存在研究空白。目前尚未有研究采用无形资产作为创新的衡量指标，并探讨其与组织冗余测度间的潜在关联。该研究主题可为企业战略活动提供支撑，例如助力构建竞争优势。 核心方法论说明：本研究采用定量描述性研究方法，选取208家在BM&FBovespa上市、且依据巴西创新指数（IBI）被归类为创新型企业的公司作为研究样本，依托其财务数据开展分析。用于衡量创新水平的无形资产相关信息采集自公司财务报表附注；用于计算组织冗余测度的相关数据则取自Economática®数据库。 核心结果摘要：在面板数据模型的应用分析中，结果显示组织冗余与企业创新之间存在显著关联。其中，潜在性冗余与吸收性冗余对企业创新过程具有显著的正向影响；非吸收性冗余虽同样产生正向影响，但相较于前两类冗余，其影响力度相对较弱。 核心结论：研究结果表明，在所调研的企业样本中，吸收性冗余与潜在性冗余与企业创新的关联程度更高，而非吸收性冗余的关联程度则相对更低。