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Abstract:In the field of business management, managers have a tendency to think in a linear fashion that is restricted to cause and effect relationships. This mindset limits understanding of complex phenomena, including those that managers and business people face in their activities. This article proposes an Analytical Methodology for Management Research (AMMR) using a triadic logic gleaned from semiotics. The AMMR tool used herein diagnoses the meaning people assign to complex concepts such as "business success" and is based on three logical categories within semiotics where success is understood as business sustainability over time. This article applies the AMMR to an empirical sample comprised of managers and business people. The results highlight the similarities and differences in attributing meaning to the concept of sustainability. The study also analyses the knowledge, behaviours and values that respondents considered most important for the success of an enterprise, i.e. its sustainability. This article concludes that the applied methodology creatively enriches the analysis of the phenomenon studied opening up many possible responses. The AMMR can be applied to the assessment of managers and business people from different organisations or people working in the same organisation at different hierarchical levels. In addition, the analysis can be performed individually or collectively. The classification of the responses obtained by applying the AMMR is open for future research, following 10 possible configurations, with each of them emerging as a logical combination that allows for the organisation of the emphasis given to concepts, behaviours and values.

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Objective: to compare the meaning of work for three different samples of people working in private companies and in the public sector in one hand, and living in two different countries: Argentina and the Canary Islands. Methodology: original semiotics-based methodology Findings: most of the variables that were ranked in the top three average results match in all three samples; Canarians and Argentineans have a different perspective about the State’s role; Canarian workers prefer social relationships over economic and security aspects while Argentineans prefer job stability due to a job insecurity context in the country. Value Added: the new methodology helps in organizing thought using abductive logic. It helps understanding the meaning of complex phenomena. Recommendations: it may be useful for managers and researchers in the area of Management for creating creative answers and solutions through the analysis of facts.

El trabajo presenta un caso, el del Banco Itaú, para estudiar el tema del gobierno corporativo desde un enfoque que trasciende a los mecanismos de gobierno y se centra en las relaciones entre los agentes. Se discute la diferencia entre sistemas formales e informales y se pone de manifiesto la importancia de los factores informales en el gobierno de una empresa. El caso combina fuentes primarias y secundarias con entrevistas directas a altos cargos del Banco Itaú. Las narrativas organizacionales y su estudio aportan nuevos elementos de análisis en el debate sobre el gobierno corporativo.