Management accountant profile and strategic choices: a qualitative analysis on the Upper Echelons Theory
Keywords:
Strategic Choices; Upper Echelons; Accountant Management; Values; Cognitive Basis.
Abstract
Purpose: To understand how the profile, values and the cognitive basis, proposed by the Upper Echelons Theory, are it’s seen in the strategic choices of the Accountant management in Brazilian and Portuguese companies.
Method: A qualitative approach research was carried out, with an interpretive inquiry paradigm. Two case studies were conducted in organizations with different business realities in Brazil and Portugal. The used method is shadowing and in order to complement the analysis, the triangulation of sources was carried out through interviews and document collection.
Originality/value: To investigate personal characteristics, from valeu perspective and the cognitive basis, proposed by the Upper Echelons Theory, in a qualitative approach in research area, considering the Accountant management.
Findings: The results indicate that previous professional experience and academic background are noticed in the strategic choices made by the Accountant management, investigated in both countries. Regarding the academic formation, peculiar aspects of both countries are crucial factors, with Accounting training predominating in Brazil, while in Portugal there was a Management training and other courses among Accountant management stood out. The results also show that the values of collectivism, rationality, duty, and innovation highlights as expected values for the Accountant management job, while materialism and power were not so present.
Contributions: It expands TES applicability and advances on the discussion about the controllers’ profile and duties as well as their involvement with the different strategic choices. From an empirical perspective, demonstrating how the controller's personal characteristics are present in their strategic choices, impact on decisions within organizations. In addition, it allows us to understand the academic background, professional experiences and personal values of each controller influence the managerial vision of that manager, which allows organizations to structure their human resources department in a hierarchical way so that they can optimize results.
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References
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Adams, R., & Funk, P. (2012). Beyond the glass ceiling: Does gender matter?. Management Science, 58(2), 219-235. https://doi.org/10.1287/mnsc.1110.1452
Ali, R., Rehman, R. U., Suleman, S., & Ntim, C. G. (2021). CEO attributes, investment decisions, and firm performance: New insights from upper echelons theory. Managerial and Decision Economics, 43(2), 398-417. https://doi.org/10.1002/mde.3389
Alves, C. F. L., Oyadomari, J. C. T., Parisi, C., & Peleias, I. R. (2022). Como atua um controller business partner? Estudo baseado em práticas do mercado. Revista Contemporânea de Contabilidade, 19(50), 76-94. https://doi.org/10.5007/2175-8069.2022.e79751
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108
Bentley, K. A., Omer, T. C., & Sharp, N. Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), 780-817. https://doi.org/10.1111/j.1911-3846.2012.01174.x
Borinelli, M. L. (2006). Estrutura conceitual básica de controladoria: Sistematização à luz da teoria e da práxis. [Tese de Doutorado]. Universidade de São Paulo.
Bortoluzzi, D. A., Zakaria, J., Santos, E. A., & Lunkes, R. J. (2016). A influência das características dos executivos de alto escalão sobre a estrutura de capital: Um estudo em empresas listadas na BM&FBOVESPA. Revista Espacios, 37(37), 29-42.
Bowen, G. (2009). Document analysis as a qualitative research method. Qualitative Research Journal, 9(2), 27-40. https://doi.org/10.3316/QRJ0902027
Bressan, F., Toledo, G. L., & Souza, J. E. R. (2010). Escolhas estratégicas, o processo de tomada de decisão e a influência das características pessoais do gestor de negócios. Sétimo Simpósio de Excelência em Gestão e Tecnologia, Resende, RJ, Brasil. https://www.aedb.br/seget/arquivos/artigos10/463_SEGET%202010%20final.pdf
Burns, J., & Baldvinsdottir, G. (2005). An institutional perspective of accountants' new roles - the interplay of contradictions and praxis. European Accounting Review, 14(4), 725-757. https://doi.org/10.1080/09638180500194171
Burrell, G., & Morgan, G. (1979). Sociological paradigms and organizational analysis. Heinemann Educational Books.
Byrne, S., & Pierce, B. (2007). Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review, 16(3), 469-498. https://doi.org/10.1080/09638180701507114
Carpenter, M. A., Geletkanycz, M. A., & Sanders, W. G. (2004). Upper echelons research revisited: Antecedents, elements, and consequences of top management team composition. Journal of Management, 30(6), 749-778. https://doi.org/10.1016/j.jm.2004.06.001
Chin, M. K., Hambrick, D. C., & Treviño, L. K. (2013). Political ideologies of CEOs: The influence of executives’ values on corporate social responsibility. Administrative Science Quarterly, 58(2), 197-232. https://doi.org/10.1177/0001839213486984
Derda, D. (2017). International experience in upper echelon theory: Literature review. Business Systems Research, 8(2), 126-142. https://doi.org/10.1515/bsrj-2017-0021
Finkelstein, S., Hambrick, D. C., & Cannella, A. A. (2009). Strategic leadership: Theory and research on executives, top management teams, and boards. Oxford University Press. https://doi.org/10.1093/acprof:oso/9780195162073.003.0005
Gephart, R. P., Jr. (2004). From the editors: Qualitative research and the Academy of Management Journal. Academy of Management Journal, 47(4), 454-462. https://doi.org/10.5465/amj.2004.14438580
Goretzki, L., & Messner, M. (2019). Backstage and frontstage interactions in management accountants' identity work. Accounting Organizations and Society, 74, 1-20. https://doi.org/10.1016/j.aos.2018.09.001
Goretzki, L., Strauss, E., & Weber, J. (2013). An institutional perspective on the changes in management accountants’ professional role. Management Accounting Research, 24(1), 41-63. https://doi.org/10.1016/j.mar.2012.11.002
Hambrick, D. C. (2007). Upper echelons theory: An update. Academy of Management Review, 32(2), 334-343. https://doi.org/10.5465/amr.2007.24345254
Hambrick, D. C., & Brandon, G. (1988). Executive values. In D. C. Hambrick (Ed.), The executive effect: Concepts and methods for studying top managers (pp. 3-34). JAI Press.
Hambrick, D. C., & D’Aveni, R. A. (1992). Top team deterioration as part of the downward spiral of large corporate bankruptcies. Management Science, 38(10), 1445-1466. https://doi.org/10.1287/mnsc.38.10.1445
Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193-206. https://doi.org/10.5465/amr.1984.4277628
Hopper, T. (1980). Role conflicts of management accountants and their positions within organisation structures. Accounting, Organizations and Society, 16(4), 401-411. https://doi.org/10.1016/0361-3682(80)90039-2
Kaczmarek, S., & Ruigrok, W. (2013). In at the deep end of firm internationalization: Nationality diversity on top management teams matters. Management International Review, 53, 513-534. https://doi.org/10.1007/s11575-012-0159-7
King, N. (2004). Using interviews in qualitative research. In C. Cassel & G. Symon (Eds.), Essential guide to qualitative methods in organizational research (pp. 11-22). Sage Publications. https://doi.org/10.4135/9781446280119.n2
Kitchell, S. (1997). CEO characteristics and technological innovativeness: A canadian perspective. Canadian Journal of Administrative Sciences, 14(2), 111-121. https://doi.org/10.1111/j.1936-4490.1997.tb00123.x
Lambert, C., & Sponem, S. (2012). Roles, authority and involvement of the management accounting function: A multiple case-study perspective. European Accounting Review, 21(3), 565-589. https://doi.org/10.1080/09638180.2011.629415
Lavarda, R., Scussel, F., & Schäfer, J. D. (2020). The role of the controller in the perspective of strategy as practice: A theoretical essay. Journal of Accounting Management and Governence, 23(3), 364-382. http://dx.doi.org/10.51341/1984-3925_2020v23n3a5
Lunkes, R. J., Schnorrenberger, D., Gasparetto, V., & Vicente, E. F. R. (2009). Considerações sobre as funções da Controladoria nos Estados Unidos, Alemanha e Brasil. Revista Universo Contábil, 5(4), 63-75. https://doi.org/10.4270/ruc.2009431
Macalli, N. (2015). Influências de valores pessoais de gestores estratégicos no processo decisório organizacional. [Tese de Doutorado]. Universidade Federal do Paraná.
McDonald, S. (2005). Studying actions in context: A qualitative shadowing method for organizational research. Qualitative Research, 5(4), 455-473. https://doi.org/10.1177/1468794105056923
Oesterreich, T. D., & Teuteberg, F. (2019). The role of business analytics in the controllers and management accountants’ competence profiles: An exploratory study on individual-level data. Journal of Accounting & Organizational Change, 15(2), 330-356. https://doi.org/10.1108/JAOC-10-2018-0097
Park, K. M., & Gould, A. M. (2017). The overlooked influence of personality, idiosyncrasy and eccentricity in corporate mergers and acquisitions: 120 years and six distinct waves. Journal of Management History, 23(1), 7-31.
Pereira, B. S., Theiss, V., Lunkes, R. J., Schnorrenberger, D., & Gasparetto, V. (2016). Relação entre as características observáveis dos CEOs e a remuneração. Contabilidad y Negocios, 11(21), 5-24. https://doi.org/10.18800/contabilidad.201601.001
Robalo, R., & Ribeiro, J. (2017). Os múltiplos papéis dos controllers nas organizações. In M. J. Major & R. Vieira (Eds.), Contabilidade e controlo de gestão: Teoria, metodologia e prática (pp. 281-295). Escolar Editora.
Rost, K., & Osterloh, M. (2010). Opening the black box of upper echelons: Drivers of poor information processing during the financial crisis. Corporate Governance: An International Review, 18(3), 212-233. https://doi.org/10.1111/j.1467-8683.2010.00796.x
Rouwelaar, H., Bots, J., & Loo, I. (2018). The influence of management accountants on managerial decisions. Journal of Applied Accounting Research, 19(4), 442-464. https://doi.org/10.1108/JAAR-10-2016-0101
Santos, E. A., Lunkes, R. J., Bortoluzzi, D. A., & Schäfer, J. D. (2017). Características do conselho de administração e sua relação com as estratégias de aplicação de recursos em empresas listadas na BM&FBovespa. Revista de Ensino e Pesquisa em Administração e Engenharia (REPAE), 3(2), 276-294. https://doi.org/10.51923/repae.v3i2.101
Santos, H. G., Schäfer, J. D., & Lunkes, R. J. (2020). Reflexos das relações interpessoais na participação do controller em decisões organizacionais. Revista Contabilidade e Controladoria, 12(2), 108-121. https://doi.org/10.5380/rcc.v12i2.75842
Serra, B. P. C., Tomei, P. A., & Serra, F. A. R. (2014). A pesquisa em tomada de decisão estratégica no alto escalão: Evolução e base intelectual do tema. Revista de Ciências da Administração (RCA), 16(40), 11-28. https://doi.org/10.5007/2175-8077.2014v16n40p11
Simon, H. A., Guetzkow, H., Kozmetsky, G., & Tyndall, G. (1954). Centralization vs. decentralization in organizing the controller's department: A research study and report. Controllership Foundation.
Silva, M. A. O. M., Gomes, L. F. A. M., & Correia, M. F. (2009). Cultura e orientação empreendedora: Uma pesquisa comparativa entre empreendedores em incubadoras no Brasil e em Portugal. Rev. Adm. Contemp., 13(1), 57-71. https://doi.org/10.1590/S1415-65552009000100005
Souza, G. H. C., Wanderley, C. A., & Horton, K. (2020). Perfis dos controllers: Autonomia e envolvimento dos profissionais de controladoria. Advances in Scientific and Applied Accounting, 1(1), 3-22. https://doi.org/10.14392/asaa.2020130301
Strauss, A., & Corbin, J. (2008). Pesquisa qualitativa: Técnicas e procedimentos para o desenvolvimento da teoria fundamentada (2a ed.). Artmed.
Thompson, A. A., Jr., & Strickland, A. J., III. (2000). Planejamento estratégico: Elaboração, implementação e execução. Pioneira.
Weber, J. (2011). The development of controller tasks: Explaining the nature of controllership and its changes. Journal Managament Control, 22(1), 25-46. https://doi.org/10.1007/s00187-011-0123-x
Weißenberger, B. E., & Angelkort, H. (2011). Integration of financial and management accounting systems: the mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research, 22(3), 160-180. https://doi.org/10.1016/j.mar.2011.03.003
Xiong, J. (2016). Chairman characteristics and earnings management: Evidence from Chinese listed firms. Open Journal of Accounting, 5(4), 82-94. https://doi.org/10.4236/ojacct.2016.54008
Yin, R. K. (2005). Estudo de caso: Planejamento e métodos (2a ed.). Bookman.
Zoni, L., & Kenneth, M. (2007). Controller involvement in management: An empirical study in large italian corporations. Journal of Accounting & Organizational Change, 3(1), 29-42. https://doi.org/10.1108/18325910710732849
Adams, R., & Funk, P. (2012). Beyond the glass ceiling: Does gender matter?. Management Science, 58(2), 219-235. https://doi.org/10.1287/mnsc.1110.1452
Ali, R., Rehman, R. U., Suleman, S., & Ntim, C. G. (2021). CEO attributes, investment decisions, and firm performance: New insights from upper echelons theory. Managerial and Decision Economics, 43(2), 398-417. https://doi.org/10.1002/mde.3389
Alves, C. F. L., Oyadomari, J. C. T., Parisi, C., & Peleias, I. R. (2022). Como atua um controller business partner? Estudo baseado em práticas do mercado. Revista Contemporânea de Contabilidade, 19(50), 76-94. https://doi.org/10.5007/2175-8069.2022.e79751
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108
Bentley, K. A., Omer, T. C., & Sharp, N. Y. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30(2), 780-817. https://doi.org/10.1111/j.1911-3846.2012.01174.x
Borinelli, M. L. (2006). Estrutura conceitual básica de controladoria: Sistematização à luz da teoria e da práxis. [Tese de Doutorado]. Universidade de São Paulo.
Bortoluzzi, D. A., Zakaria, J., Santos, E. A., & Lunkes, R. J. (2016). A influência das características dos executivos de alto escalão sobre a estrutura de capital: Um estudo em empresas listadas na BM&FBOVESPA. Revista Espacios, 37(37), 29-42.
Bowen, G. (2009). Document analysis as a qualitative research method. Qualitative Research Journal, 9(2), 27-40. https://doi.org/10.3316/QRJ0902027
Bressan, F., Toledo, G. L., & Souza, J. E. R. (2010). Escolhas estratégicas, o processo de tomada de decisão e a influência das características pessoais do gestor de negócios. Sétimo Simpósio de Excelência em Gestão e Tecnologia, Resende, RJ, Brasil. https://www.aedb.br/seget/arquivos/artigos10/463_SEGET%202010%20final.pdf
Burns, J., & Baldvinsdottir, G. (2005). An institutional perspective of accountants' new roles - the interplay of contradictions and praxis. European Accounting Review, 14(4), 725-757. https://doi.org/10.1080/09638180500194171
Burrell, G., & Morgan, G. (1979). Sociological paradigms and organizational analysis. Heinemann Educational Books.
Byrne, S., & Pierce, B. (2007). Towards a more comprehensive understanding of the roles of management accountants. European Accounting Review, 16(3), 469-498. https://doi.org/10.1080/09638180701507114
Carpenter, M. A., Geletkanycz, M. A., & Sanders, W. G. (2004). Upper echelons research revisited: Antecedents, elements, and consequences of top management team composition. Journal of Management, 30(6), 749-778. https://doi.org/10.1016/j.jm.2004.06.001
Chin, M. K., Hambrick, D. C., & Treviño, L. K. (2013). Political ideologies of CEOs: The influence of executives’ values on corporate social responsibility. Administrative Science Quarterly, 58(2), 197-232. https://doi.org/10.1177/0001839213486984
Derda, D. (2017). International experience in upper echelon theory: Literature review. Business Systems Research, 8(2), 126-142. https://doi.org/10.1515/bsrj-2017-0021
Finkelstein, S., Hambrick, D. C., & Cannella, A. A. (2009). Strategic leadership: Theory and research on executives, top management teams, and boards. Oxford University Press. https://doi.org/10.1093/acprof:oso/9780195162073.003.0005
Gephart, R. P., Jr. (2004). From the editors: Qualitative research and the Academy of Management Journal. Academy of Management Journal, 47(4), 454-462. https://doi.org/10.5465/amj.2004.14438580
Goretzki, L., & Messner, M. (2019). Backstage and frontstage interactions in management accountants' identity work. Accounting Organizations and Society, 74, 1-20. https://doi.org/10.1016/j.aos.2018.09.001
Goretzki, L., Strauss, E., & Weber, J. (2013). An institutional perspective on the changes in management accountants’ professional role. Management Accounting Research, 24(1), 41-63. https://doi.org/10.1016/j.mar.2012.11.002
Hambrick, D. C. (2007). Upper echelons theory: An update. Academy of Management Review, 32(2), 334-343. https://doi.org/10.5465/amr.2007.24345254
Hambrick, D. C., & Brandon, G. (1988). Executive values. In D. C. Hambrick (Ed.), The executive effect: Concepts and methods for studying top managers (pp. 3-34). JAI Press.
Hambrick, D. C., & D’Aveni, R. A. (1992). Top team deterioration as part of the downward spiral of large corporate bankruptcies. Management Science, 38(10), 1445-1466. https://doi.org/10.1287/mnsc.38.10.1445
Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193-206. https://doi.org/10.5465/amr.1984.4277628
Hopper, T. (1980). Role conflicts of management accountants and their positions within organisation structures. Accounting, Organizations and Society, 16(4), 401-411. https://doi.org/10.1016/0361-3682(80)90039-2
Kaczmarek, S., & Ruigrok, W. (2013). In at the deep end of firm internationalization: Nationality diversity on top management teams matters. Management International Review, 53, 513-534. https://doi.org/10.1007/s11575-012-0159-7
King, N. (2004). Using interviews in qualitative research. In C. Cassel & G. Symon (Eds.), Essential guide to qualitative methods in organizational research (pp. 11-22). Sage Publications. https://doi.org/10.4135/9781446280119.n2
Kitchell, S. (1997). CEO characteristics and technological innovativeness: A canadian perspective. Canadian Journal of Administrative Sciences, 14(2), 111-121. https://doi.org/10.1111/j.1936-4490.1997.tb00123.x
Lambert, C., & Sponem, S. (2012). Roles, authority and involvement of the management accounting function: A multiple case-study perspective. European Accounting Review, 21(3), 565-589. https://doi.org/10.1080/09638180.2011.629415
Lavarda, R., Scussel, F., & Schäfer, J. D. (2020). The role of the controller in the perspective of strategy as practice: A theoretical essay. Journal of Accounting Management and Governence, 23(3), 364-382. http://dx.doi.org/10.51341/1984-3925_2020v23n3a5
Lunkes, R. J., Schnorrenberger, D., Gasparetto, V., & Vicente, E. F. R. (2009). Considerações sobre as funções da Controladoria nos Estados Unidos, Alemanha e Brasil. Revista Universo Contábil, 5(4), 63-75. https://doi.org/10.4270/ruc.2009431
Macalli, N. (2015). Influências de valores pessoais de gestores estratégicos no processo decisório organizacional. [Tese de Doutorado]. Universidade Federal do Paraná.
McDonald, S. (2005). Studying actions in context: A qualitative shadowing method for organizational research. Qualitative Research, 5(4), 455-473. https://doi.org/10.1177/1468794105056923
Oesterreich, T. D., & Teuteberg, F. (2019). The role of business analytics in the controllers and management accountants’ competence profiles: An exploratory study on individual-level data. Journal of Accounting & Organizational Change, 15(2), 330-356. https://doi.org/10.1108/JAOC-10-2018-0097
Park, K. M., & Gould, A. M. (2017). The overlooked influence of personality, idiosyncrasy and eccentricity in corporate mergers and acquisitions: 120 years and six distinct waves. Journal of Management History, 23(1), 7-31.
Pereira, B. S., Theiss, V., Lunkes, R. J., Schnorrenberger, D., & Gasparetto, V. (2016). Relação entre as características observáveis dos CEOs e a remuneração. Contabilidad y Negocios, 11(21), 5-24. https://doi.org/10.18800/contabilidad.201601.001
Robalo, R., & Ribeiro, J. (2017). Os múltiplos papéis dos controllers nas organizações. In M. J. Major & R. Vieira (Eds.), Contabilidade e controlo de gestão: Teoria, metodologia e prática (pp. 281-295). Escolar Editora.
Rost, K., & Osterloh, M. (2010). Opening the black box of upper echelons: Drivers of poor information processing during the financial crisis. Corporate Governance: An International Review, 18(3), 212-233. https://doi.org/10.1111/j.1467-8683.2010.00796.x
Rouwelaar, H., Bots, J., & Loo, I. (2018). The influence of management accountants on managerial decisions. Journal of Applied Accounting Research, 19(4), 442-464. https://doi.org/10.1108/JAAR-10-2016-0101
Santos, E. A., Lunkes, R. J., Bortoluzzi, D. A., & Schäfer, J. D. (2017). Características do conselho de administração e sua relação com as estratégias de aplicação de recursos em empresas listadas na BM&FBovespa. Revista de Ensino e Pesquisa em Administração e Engenharia (REPAE), 3(2), 276-294. https://doi.org/10.51923/repae.v3i2.101
Santos, H. G., Schäfer, J. D., & Lunkes, R. J. (2020). Reflexos das relações interpessoais na participação do controller em decisões organizacionais. Revista Contabilidade e Controladoria, 12(2), 108-121. https://doi.org/10.5380/rcc.v12i2.75842
Serra, B. P. C., Tomei, P. A., & Serra, F. A. R. (2014). A pesquisa em tomada de decisão estratégica no alto escalão: Evolução e base intelectual do tema. Revista de Ciências da Administração (RCA), 16(40), 11-28. https://doi.org/10.5007/2175-8077.2014v16n40p11
Simon, H. A., Guetzkow, H., Kozmetsky, G., & Tyndall, G. (1954). Centralization vs. decentralization in organizing the controller's department: A research study and report. Controllership Foundation.
Silva, M. A. O. M., Gomes, L. F. A. M., & Correia, M. F. (2009). Cultura e orientação empreendedora: Uma pesquisa comparativa entre empreendedores em incubadoras no Brasil e em Portugal. Rev. Adm. Contemp., 13(1), 57-71. https://doi.org/10.1590/S1415-65552009000100005
Souza, G. H. C., Wanderley, C. A., & Horton, K. (2020). Perfis dos controllers: Autonomia e envolvimento dos profissionais de controladoria. Advances in Scientific and Applied Accounting, 1(1), 3-22. https://doi.org/10.14392/asaa.2020130301
Strauss, A., & Corbin, J. (2008). Pesquisa qualitativa: Técnicas e procedimentos para o desenvolvimento da teoria fundamentada (2a ed.). Artmed.
Thompson, A. A., Jr., & Strickland, A. J., III. (2000). Planejamento estratégico: Elaboração, implementação e execução. Pioneira.
Weber, J. (2011). The development of controller tasks: Explaining the nature of controllership and its changes. Journal Managament Control, 22(1), 25-46. https://doi.org/10.1007/s00187-011-0123-x
Weißenberger, B. E., & Angelkort, H. (2011). Integration of financial and management accounting systems: the mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research, 22(3), 160-180. https://doi.org/10.1016/j.mar.2011.03.003
Xiong, J. (2016). Chairman characteristics and earnings management: Evidence from Chinese listed firms. Open Journal of Accounting, 5(4), 82-94. https://doi.org/10.4236/ojacct.2016.54008
Yin, R. K. (2005). Estudo de caso: Planejamento e métodos (2a ed.). Bookman.
Zoni, L., & Kenneth, M. (2007). Controller involvement in management: An empirical study in large italian corporations. Journal of Accounting & Organizational Change, 3(1), 29-42. https://doi.org/10.1108/18325910710732849
Published
2025-09-04
How to Cite
Ferreira, M. A., Araújo Leal, E., Dias Simões da Costa Ferreira, A. M., & Ferreira, L. V. (2025). Management accountant profile and strategic choices: a qualitative analysis on the Upper Echelons Theory. Enfoque: Reflexão Contábil, 44(3), 17-37. https://doi.org/10.4025/enfoque.v44i3.67815
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