ResumoEsforços têm sido realizados para desenvolver escalas de mensuração capazes de traduzir o constructo e a estrutura de valores. Entre as existentes estão as escalas SVS -Schwartz Value Survey e o Portrait Values Questionnaire com 40 e 21 itens (respectivamente PVQ-40 e PVQ-21). As duas formas desse último questionário apresentam aplicabilidade mais ampla, por possuírem uma menor quantidade de itens e terem os itens redigidos de forma menos abstrata do que a SVS. Não foram encontrados, no entanto, estudos que comparem as duas escalas quanto à estrutura de valores obtida a partir de sua aplicação, objetivo a que este estudo se propôs a alcançar. A pesquisa foi realizada com uma amostra de 217 estudantes universitários, aos quais foram aplicadas as escalas PVQ-40 e PVQ-21, em dois momentos distintos. Os dados foram tratados mediante Análise de Escalonamento Multidimensional Confi rmatória Fraca. Os resultados indicaram que ambas as escalas são equivalentes quanto à estrutura de valores bidimensional e bipolar, porém foram encontradas divergências entre ambas quanto à distribuição no espaço dos valores dos tipos Estimulação, Autodeterminação, Poder e Realização. Palavras-chave: Escala, valores básicos, PVQ-40, PVQ-21, Análise de Escalonamento Multidimensional Confi rmatória Fraca. AbstractSeveral measurement scales have been developed in order to translate constructs and their value structure. Among these are the Schwartz's Values Survey (SVS) and the Portrait Values Questionnaire with 40 and 21 items, respectively (PVQ-40 and PVQ-21). The two forms of the questionnaire allow a wider use because they have showed fewer and less abstract items compared to the SVS, however, there have not been found studies that compare both instruments regarding their value structure. Therefore, this is the objective of the present study. A sample of 217 university students answered the PVQ-40 and the PVQ-21 at two different moments in time. The data were analyzed by Confi rmatory Multidimensional Scaling. The results indicate that both scales are equivalent in terms of bidimensional and bipolar value structures, however, differences were found with regard to the spatial distribution of values measuring Stimulation, Self-Direction, Power and Achievement.

Purpose The purpose of this study is to argue for the need for more critical-reflective teaching-learning experiences in finance teaching, capable of promoting changes in students’ frames of reference toward sustainability. The aim was to evaluate the levels of reflection and the transformative learning experiences perceived by undergraduate students enrolled in three finance disciplines at a Business Administration course of a Brazilian business school. This course has been the object of pedagogical experience toward sustainability teaching-learning for some years. Design/methodology/approach The authors used mixed data. For quantitative data, the authors collected 188 questionnaires, as well as 160 student-written reports for qualitative data. Findings Incorporating sustainability topics into finance disciplines, longitudinally, stimulates critical reflection and transformations in students’ mindsets toward sustainable rationality in finance. Despite the high number of agreements with reflection and critical reflection levels, emphasis only on the theoretical discussion of sustainability presuppositions does little to contribute to the practical application of concepts. Research limitations/implications Although the study was conducted in a particular Business School, the authors expect that the results can be replicated and improved in comparative studies, encouraging transformative learning in the teaching-learning of finance. Practical implications The results show the potential and limitations of the experiences studied and its implications for theoretical and didactics in finance teaching. The discussions and the examples of practical activities presented can bring contributions to educators, professors and researchers. Originality/value Few studies in finance seeks to evaluate pedagogical experiences from the point of view of students’ learning, especially in relation to the development of a new rationality.

Este artigo tem por objetivo pesquisar a relação existente entre desenvolvimento sustentável e competitividade das organizações, a fim de identificar se as inovações empresariais orientadas pelas políticas de sustentabilidade organizacional influenciam na competitividade da Duratex; empresa fabricante de produtos de madeira, louças e metais sanitários, destinados à indústria de móveis e à construção civil. Este trabalho é composto por parte teórica para esclarecer conceitos relacionados à competitividade das organizações, desenvolvimento sustentável e inovação empresarial, bem como as relações existentes entre eles. A pesquisa realizada foi de natureza exploratória, abordagem qualitativa por meio da estratégia do estudo de caso da Duratex com técnicas de levantamento de dados documentais, secundários, observação e entrevistas semiestruturadas. As análises das entrevistas foram realizadas segundo técnica de análise de conteúdo e apontam para resultados que demonstram que a Duratex inseriu a sustentabilidade em sua gestão estratégica e operacional, tendo lançado mão de inovações de produtos e processos em busca de maior equilíbrio entre o social, ecológico e econômico, em práticas distribuídas por sua cadeia produtiva. Dessa forma, as inovações listadas são orientadas à sustentabilidade e os resultados de desempenho empresarial indicam que, não só as inovações, mas a gestão orientada à sustentabilidade da Duratex contribui para sua competitividade.

This article describes and analyzes a proposal for the teaching-learning of strategic management for business students, from the angle of critical reflection (CR) presuppositions. The proposal was designed to broaden the dominant rationality in teaching strategies at business schools and has been in progress since 2011 in a Brazilian business school. We argued that changes in the organizational environment and in competition demand not only a review of strategy theoretical content, but also of the way that strategy is taught with more critical and reflective teaching-learning approaches. We conducted a survey to analyze the results of this educational experience from students' points of view. Considering a sample of 165 undergraduate students who have taken the course since its implementation, we evaluated the students' CR levels. The results present implications for professors, business schools, and researchers, revealing challenging aspects and also CR enhancers in the context of the undergraduate strategy initiative. We expect that the described experience can be replicated and improved in comparative studies in different geographical and disciplinary contexts, encouraging the evaluation and promotion of CR in the teaching of strategic management in business education.

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