The humanist factor in strategic leadership, Management Y

Nowadays, companies are looking for different management models, where they can adapt their employees, in optimized standards, and above all, that make them grow in the business landscape and generate a lot of profit. But for that to happen, it is necessary to target the human part of the business, and with that, prioritize the personal qualities of employees who reach working life, and their motivations for the organization.

One of the principal creators of behavioral theory of management, Douglas McGregor in his 1960 work, The Human Side of Organizations, said that the style of management could be divided in two ways, one through a traditional, mechanistic and pragmatic style. which was named Theory X, the other, a style based on modern conceptions of human behavior, given the name of Theory Y. By analyzing styles, the humanist factor can be a great tool for carrying out activities and the financial and economic growth of the company. A contemporary and modern management, which aims at motivating employees, achieves gigantic results of satisfaction and the ability to conduct their tasks with more spontaneity and responsibility, precisely because the jobs performed are more enjoyable, increasing self-esteem in the professional field.

Management following Theory Y directs its team by showing all of its components that the tasks performed are satisfactory to both the business results and the professional goals of the employees. Thus, the happy employee in his work environment, contributes to the company being successful in its business, which will reflect in great profits.

By: Saul Otavio dos Santos Araujo

The Importance of Good Accounting

There are many ways in which companies, their partners and managers can be convicted of commercial, civil and criminal laws for not keeping their accounting records in order. Be it for the reason that it does not take seriously the documentation related to the operational transaction, do business outside the corporate purpose, mix or confuse private assets of the partner and the company, commit deviations or even hire an unprepared professional.

Accounting is the soul of the company, where all the acts and facts are recorded. If the manager’s actions are correct: adequate documentation, business transactions within the company’s object, the reflex is immediate: Accounting is transparent. Otherwise it can be used to incriminate the company, partners, managers and accountant who have been slack and sloppy. In Brazil, especially in medium and small companies, there is the vice of managers not to worry about Accounting: “Accounting is what you turn around”. This attitude is costly: tax crime, unavailability of assets of partners and administrators, heavy fines, taxes, interference, bankruptcy, bankruptcy, etc.

It is necessary for entrepreneurs and accountants to know the definition of crimes, frauds, deceits, mistakes, simulations, tax arbitrations, distribution of profits, responsibility; means and privileges of maintaining healthy accounting writing, as evidence in favor of the company in the various clashes to which they are subjected.

Thus, also, a focus on the importance of Auditing as a complement to Accounting in its various areas.


It is not enough for the Accountant to just avoid the vicious procedures so as not to set up fraud. It will also have to keep the company’s accounting in order and for this it must reconcile the accounting with the documents and the various reports of the other sectors that support the accounting entries, as well as prepare spreadsheets, reports and composition of the balances of the accounting accounts. that is, auxiliary spreadsheets that prove the correctness of existing balances in accounting.

Example: Bank loan spreadsheet with interest and updates, which are in accordance with Accounting. The purpose is that the Financial Statements reflect the reality of the company within the Accounting Principles, Conventions and Postulates (CFC Resolution No. 750 of December 29, 1993).

The Accountant, in turn, should be aware of the balances in the Balance Sheet or Balance Sheet. As we have seen, the certainty that the accounting balances are correct is in the company and the more the reports of each sector are compared with Accounting, the more accurate the information contained in the company’s balance sheet. Thus, we can say that Accounting mirrors the company’s reality by relieving partners, managers and the accountant themselves from responding with their personal property in tax, civil, commercial, criminal and criminal questions, proving that they did not act misleading, harmful or abusive to third parties.