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The upper echelons theory, which was initially introduced by Hambrick and Mason (1984), affirms that the cognitions, values, and perceptions of senior executives influence the strategy selection process, and consequently, the company’s performance. Accordingly, the overall objective of this study was to verify the existence of the influence of demographic characteristics of senior executives in the business economic performance of the companies listed in the non-cyclical sector of the BM&FBOVESPA (Sao Paulo Stock Exchange in Brazil) in 2014. The study sample consists of 39 companies of the non-cyclical sector and the data collected were then provided by 182 directors. Based on the results, it was noted that among variables such as education level, age, gender, and time in office, age was the only variable that did not show any statistically significant relationship with the organizational performance. 1 Doctoranda en Administración, programa de Pós-Graduação em Administração da Universidade Federal de Santa Catarina (UFSC). Correo electrónico: daianeantonini@gmail.com; en Orcid: 1-5350-4235 2 Maestranda en Contabilidad, programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina (UFSC). Correo electrónico: pandorandrea@hotmail.com; en Orcid: 0000-00026149-4230 3 Doctorando en Ingeniería de Producción, programa de Pós-Graduação em Engenharia de Produção (PPGEP) da Universidade Federal de Santa Catarina (UFSC). Magíster en Métodos Numéricos em Engenharia pela Universidade Federal do Paraná (UFPR). Correo electrónico: silvioest@gmail.com; en Orcid: 0000-0003-0072-8651 4 Posdoctorado en Contabilidad, Universidad de Valencia (España). Profesor del programa de Pós-Graduação em Contabilidade e Administração pela Universidade Federal de Santa Catarina. Correo electrónico: rogeriolunkes@hotmail.com; en Orcid: 0000-0003-4232-5746 AD-minister No. 31 julio-diciembre 2017 pp. 59 74 · ISSN 1692-0279 · eISSN 2256-4322 LA INFLUENCIA DE LOS ESCALAFONES SUPERIORES EN EL RETORNO SOBRE EL ACTIVO DE LAS EMPRESAS DEL SECTOR DE CONSUMO NO CÍCLICO THE INFLUENCE OF THE UPPER ECHELONS IN THE RETURN ON THE ASSETS OF COMPANIES THAT MAKE UP PART OF THE NON-CYCLICAL CONSUMER GOODS AND SERVICES ECONOMIC SECTOR

La influencia de los escalafones superiores en el retorno sobre el activo de las empresas del sector de consumo no cíclico