Satisfação e reclamação dos consumidores: a distribuição de riqueza exposta na DVA pode estar associada à qualidade dos produtos e atendimento ao cliente?

Abstract

One of the great challenges of accounting is to portray its users the relationship of companies with society in general, and not only with the internal public. One of the areas used for this purpose is the Value Added Statement (VAS), focusing on both the economic and social aspects of the companies, demonstrating how wealth generated by it was distributed to each agent involved. The literature shows that companies that accumulate wealth with themselves or are seeking this may not be so concerned about the quality of products. Thus, the main objective of this study was to identify the relationship between the company's positioning in customer service rankings and the distribution of wealth to society, to the detriment of retention and distribution of wealth to shareholders. The sample of this study consists of companies listed on BM&FBOVESPA participating in the Exame/IBRC Ranking, between 2013 and 2015. A multiple linear regression model was used to analyze the data and answer the question of the study. It was noticed that the more wealth distributed to society, the lower the score of the companies in the ranking, contrary to what was expected. On the other hand, the larger the company or the greater the total value added to distribute the higher its ranking will be, ie the quality of service may be associated with the greater search for wealth creation, regardless of its distribution.