Uso de plano de poupança por empresas em processo de insolvência

: aplicação do método de estudo de caso

Abstract

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.

Date of Award	2011
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Eva Dias de Oliveira (Supervisor)