Abstract

This article aims to identify the perception of students of Administration and Accounting Sciences about Perceived Organizational Performance from the perspective of Absorptive Capacity and Innovation within the UFCG. To this end, a quantitative, exploratory-descriptive approach was used, using the survey technique, together with the students of the UFCG Administration and Accounting Science courses. Out of 362 students (172 in the Administration course and 190 in the Accounting Science course), a sample of 223 responses was obtained. For data collection, the model of Oliveira et al. was adapted (2018). The questionnaire was applied from September to November 2019. For the construct, a Likert scale from 1 to 5 points was used. Factor analysis was applied. The results indicate that the Perceived Organizational Performance of the UFCG exerts positive influences on both Perceived Absorptive Capacity and Innovation, unlike what was found in the study of Oliveira et al. (2018). The results found demonstrate that the Organizational Performance perceived by students within the UFCG may be positively impacted by Perceived Innovation and Absorptive Capacity, reflecting the institution's abilities to identify and acquire knowledge in the external environment, assimilate it, internalize it, transform it and apply it, resulting in valuable products and services as advocated by Cohen and Levinthal (1990), Zahra & George (2002).

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