AMORIM, W. V. T.; http://lattes.cnpq.br/3396084860222272; AMORIM, Willian Vitor Trigueiro.
Abstract:
Absorptive capacity was initially defined as the ability that an organization has to identify technical and scientific knowledge, available in the external environment in which it is inserted, internalize and assimilate this knowledge, to apply it in order to improve its products and services. The objective of this research was to know what the perception of students of Administration and Accounting Sciences about Organizational Performance Perceived from the perspective of Absorptive Capacity and Innovation in the scope of UFCG. To achieve the objective of this study, a quantitative, exploratory-descriptive approach was used, using the survey technique. The choice for the theme and object of study was due to the interest in understanding how the students of Administration and Accounting Sciences courses at the Academic Unit of Accounting Sciences (UACC) at the Federal University of Campina Grande (UFCG) perceive Organizational Performance from the perspective Absorptive Capacity and Innovation. From the target audience, a total of 362 students (172 in the Administration course and 190 in the Accounting course), a sample of 223 responses was obtained, corresponding to 61.60% of the total survey participants. The results found demonstrate that the Organizational Performance perceived by the students in the UFCG scope may be being positively impacted by the perceived Innovation and the Absorptive Capacity, reflecting the institution's abilities to identify and acquire knowledge in the external environment, assimilate it, internalize it, transform and apply it, resulting in valuable products and services (Cohen & Levinthal, 1990; Zahra & George, 2002).