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Este trabalho explora o método de estudo de caso a pretexto de um pequeno exercício de investigação empírica. Assim, a investigação decorreu num grupo económico da área da cortiça, a qual passava, na altura, por um processo de insolvência. Assim, no estudo observa-se o “caso” tomada de decisão sobre o uso da poupança de um plano poupança coletivo: a) através da reaplicação em PPR individual do fundo existente no plano poupança coletivo e b) de uma decisão oposta de um terceiro gestor de insolvência, o qual cativou o saldo para o fazer reverter a favor da massa de insolvência, alegando que o capital deverá ser utilizado para a recuperação da empresa e, assim, garantir os postos de trabalho. Como a empresa entrou em processo de liquidação o gestor usou o saldo da apólice para liquidar os salários em atraso. O trabalho empírico foi estruturado de acordo com o estudo de caso do tipo descritivo, utilizando técnicas de recolha de informação documentais a par de entrevistas e focus group. Assim, foram entrevistados administradores, quadros e gestores de insolvência, bem como outros colaboradores da empresa. O Presidente do Sindicato do Setor foi igualmente entrevistado. O objetivo das entrevistas foi compreender as consequências da tomada de decisão dos gestores de insolvência e, bem assim, as razões que explicam as diferentes decisões dos gestores, perante a mesma questão e no mesmo contexto, isto é, na mesma organização. Os dados obtidos por meio das entrevistas e da pesquisa documental foram organizados cronologicamente. O trabalho confirmou as potencialidades do método do estudo de caso para a compreensão e exploração de temas circunscritos, em especial quando sejam ainda relativamente mal estudados ou desconhecidos. Enquanto instrumento de pesquisa exploratória o método de estudo de caso é potente, sobretudo quando enquadrado pelos procedimentos já estabelecidos e que asseguram o rigor metodológico dos seus resultados.
This paper explores the case study method within the context of an empirical research conducted at a business group that was going through an insolvency process at the time of the research. Thus, the study aimed to observe the case of a decision-making process related to the use of savings pertaining to a collective savings plan: a) by deciding to use the fund and subscribe individual retirement savings plan; b) a reversed decision taken by one of the three insolvency managers, who decided to captivate the capital of the collective savings plan to include it in the mass of insolvency, arguing that this capital should be used for the recovery of the company and thus to ensure jobs. Since the company ended up being liquidated, the manager used the money to settle outstanding wages. The survey was conducted according to the descriptive case study model, and therefore used data collection techniques such as interviews and focus group alongside archival research. Hence, interviewees were administrators, staff and insolvency managers, as well as other company employees. The president of the union was also interviewed. The purpose of the interviews was to understand the consequences of the decision on the part of the insolvency managers, as well as the reasons for such different decisions especially in terms of their consequences. This is to say that faced with the same issue and within the same organization, managers were able to decide differently. The data gathered by means of interviews and archival research was organized chronologically. The study confirmed the potential of the method of case study for understanding and exploring circumscribed research objects, especially when they are still poorly studied or even unknown. As an exploratory tool the case study method is powerful, namely when framed by established procedures aiming to ensure methodological rigour of the results.
This paper explores the case study method within the context of an empirical research conducted at a business group that was going through an insolvency process at the time of the research. Thus, the study aimed to observe the case of a decision-making process related to the use of savings pertaining to a collective savings plan: a) by deciding to use the fund and subscribe individual retirement savings plan; b) a reversed decision taken by one of the three insolvency managers, who decided to captivate the capital of the collective savings plan to include it in the mass of insolvency, arguing that this capital should be used for the recovery of the company and thus to ensure jobs. Since the company ended up being liquidated, the manager used the money to settle outstanding wages. The survey was conducted according to the descriptive case study model, and therefore used data collection techniques such as interviews and focus group alongside archival research. Hence, interviewees were administrators, staff and insolvency managers, as well as other company employees. The president of the union was also interviewed. The purpose of the interviews was to understand the consequences of the decision on the part of the insolvency managers, as well as the reasons for such different decisions especially in terms of their consequences. This is to say that faced with the same issue and within the same organization, managers were able to decide differently. The data gathered by means of interviews and archival research was organized chronologically. The study confirmed the potential of the method of case study for understanding and exploring circumscribed research objects, especially when they are still poorly studied or even unknown. As an exploratory tool the case study method is powerful, namely when framed by established procedures aiming to ensure methodological rigour of the results.
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Keywords
Método de estudo de caso Plano poupança coletivo Processo de insolvência Decisão Case study method Collective savings plan Insolvency process Decision