Utilization of management accounting tools at companies in the State of Espírito Santo

Detalhes bibliográficos
Autor(a) principal: Teixeira, Aridelmo
Data de Publicação: 2011
Outros Autores: Gonzaga, Rosimeire Pimentel, Santos, Angélica de Vasconcelos Silva Moreira, Nossa, Valcemiro
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/300
Resumo: The present study tried, through empirical-analytical analysis, to find companies in the State of Espírito Santo utilizing modern management accounting tools, as well as study the possible link between the utilization of modern and traditional tools and the financial performance of the companies in the sample. The sample consisted of the companies listed in the FUCAPE Business School database. This database contains the records of the Top 200 companies in the State of Espírito Santo included in the ranking published by Findes magazine in its 2007 and 2008 edition, with information of the period 2008-2009. Data collection was performed by personal interviews in loco. The multinomial logistic regression technique was utilized for data analysis. Evidence was found that companies in the State of Espírito Santo utilize traditional as well as modern management accounting tools. The results also suggest a non-random even though weak link between economic performance and the traditional management accounting tools.
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spelling Utilization of management accounting tools at companies in the State of Espírito SantoA utilização de ferramentas de contabilidade gerencial nas empresas do Estado do Espírito SantoToolsmodern and traditionalmanagement accountingFerramentasmodernas e tradicionaiscontabilidade gerencialThe present study tried, through empirical-analytical analysis, to find companies in the State of Espírito Santo utilizing modern management accounting tools, as well as study the possible link between the utilization of modern and traditional tools and the financial performance of the companies in the sample. The sample consisted of the companies listed in the FUCAPE Business School database. This database contains the records of the Top 200 companies in the State of Espírito Santo included in the ranking published by Findes magazine in its 2007 and 2008 edition, with information of the period 2008-2009. Data collection was performed by personal interviews in loco. The multinomial logistic regression technique was utilized for data analysis. Evidence was found that companies in the State of Espírito Santo utilize traditional as well as modern management accounting tools. The results also suggest a non-random even though weak link between economic performance and the traditional management accounting tools.O presente trabalho buscou, por meio de análise empírico-analítica, identificar se empresas do estado do Espírito Santo utilizam ferramentas modernas de contabilidade gerencial, bem como estudar a possível associação entre a utilização das ferramentas tradicionais e modernas e o desempenho financeiro das empresas da amostra. Utilizou-se como amostra as empresas presentes no banco de dados da FUCAPE Business School, contendo os registros das 200 maiores empresas do Estado do Espírito Santo presentes no ranking publicado pela revista Findes edição de 2007 e 2008, com informações do período de 2008 e 2009. A coleta de dados ocorreu por meio de entrevista pessoal in loco. Para análise dos dados, utilizou-se a técnica de regressão logística multinomial. Foram encontradas evidências que sugerem que as empresas do estado do Espírito Santo utilizam tanto ferramentas consideradas tradicionais de contabilidade gerencial quanto aquelas consideradas modernas. Os resultados encontrados sugerem também associação não aleatória, ainda que fraca, entre desempenho econômico e as ferramentas tradicionais de contabilidade gerencial.FUCAPE Business Shool2011-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/30010.15728/bbr.2011.8.3.6Brazilian Business Review; Vol. 8 No. 3 (2011): July to September 2011; 101-119Brazilian Business Review; v. 8 n. 3 (2011): Julho a Setembro de 2011; 101-1191808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/300/453http://www.bbronline.com.br/index.php/bbr/article/view/300/454Teixeira, AridelmoGonzaga, Rosimeire PimentelSantos, Angélica de Vasconcelos Silva MoreiraNossa, Valcemiroinfo:eu-repo/semantics/openAccess2018-11-06T19:55:51Zoai:ojs.pkp.sfu.ca:article/300Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:55:51BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv Utilization of management accounting tools at companies in the State of Espírito Santo
A utilização de ferramentas de contabilidade gerencial nas empresas do Estado do Espírito Santo
title Utilization of management accounting tools at companies in the State of Espírito Santo
spellingShingle Utilization of management accounting tools at companies in the State of Espírito Santo
Teixeira, Aridelmo
Tools
modern and traditional
management accounting
Ferramentas
modernas e tradicionais
contabilidade gerencial
title_short Utilization of management accounting tools at companies in the State of Espírito Santo
title_full Utilization of management accounting tools at companies in the State of Espírito Santo
title_fullStr Utilization of management accounting tools at companies in the State of Espírito Santo
title_full_unstemmed Utilization of management accounting tools at companies in the State of Espírito Santo
title_sort Utilization of management accounting tools at companies in the State of Espírito Santo
author Teixeira, Aridelmo
author_facet Teixeira, Aridelmo
Gonzaga, Rosimeire Pimentel
Santos, Angélica de Vasconcelos Silva Moreira
Nossa, Valcemiro
author_role author
author2 Gonzaga, Rosimeire Pimentel
Santos, Angélica de Vasconcelos Silva Moreira
Nossa, Valcemiro
author2_role author
author
author
dc.contributor.author.fl_str_mv Teixeira, Aridelmo
Gonzaga, Rosimeire Pimentel
Santos, Angélica de Vasconcelos Silva Moreira
Nossa, Valcemiro
dc.subject.por.fl_str_mv Tools
modern and traditional
management accounting
Ferramentas
modernas e tradicionais
contabilidade gerencial
topic Tools
modern and traditional
management accounting
Ferramentas
modernas e tradicionais
contabilidade gerencial
description The present study tried, through empirical-analytical analysis, to find companies in the State of Espírito Santo utilizing modern management accounting tools, as well as study the possible link between the utilization of modern and traditional tools and the financial performance of the companies in the sample. The sample consisted of the companies listed in the FUCAPE Business School database. This database contains the records of the Top 200 companies in the State of Espírito Santo included in the ranking published by Findes magazine in its 2007 and 2008 edition, with information of the period 2008-2009. Data collection was performed by personal interviews in loco. The multinomial logistic regression technique was utilized for data analysis. Evidence was found that companies in the State of Espírito Santo utilize traditional as well as modern management accounting tools. The results also suggest a non-random even though weak link between economic performance and the traditional management accounting tools.
publishDate 2011
dc.date.none.fl_str_mv 2011-07-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Artigo revisado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/300
10.15728/bbr.2011.8.3.6
url http://www.bbronline.com.br/index.php/bbr/article/view/300
identifier_str_mv 10.15728/bbr.2011.8.3.6
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/300/453
http://www.bbronline.com.br/index.php/bbr/article/view/300/454
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FUCAPE Business Shool
publisher.none.fl_str_mv FUCAPE Business Shool
dc.source.none.fl_str_mv Brazilian Business Review; Vol. 8 No. 3 (2011): July to September 2011; 101-119
Brazilian Business Review; v. 8 n. 3 (2011): Julho a Setembro de 2011; 101-119
1808-2386
1807-734X
reponame:BBR. Brazilian Business Review (English edition. Online)
instname:Fucape Business School (FBS)
instacron:FBS
instname_str Fucape Business School (FBS)
instacron_str FBS
institution FBS
reponame_str BBR. Brazilian Business Review (English edition. Online)
collection BBR. Brazilian Business Review (English edition. Online)
repository.name.fl_str_mv BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)
repository.mail.fl_str_mv || bbronline@bbronline.com.br
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