ACCOUNTING MANAGEMENT PRACTICES, PERFORMANCE AND CONTINGENT FACTORS BY FIRMS IN BRAZIL

• Autor(a) principal: Leite, Edileia Gonçalves
• Data de Publicação: 2015
• Outros Autores: Diehl, Carlos Alberto, Martins Manvailer, Ramão Humberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4373
• topic: Controllership practices. Contingency factors. Performance; Prácticas de contraloría. Factores de contingencia. Desempeño.; Práticas de controladoria; Fatores contingenciais; Desempenho

viewpoint of contingency theory. We aimed at identifying the practices adopted, the characteristics of the contingency factors, the values of the performance variables and at analyzing the relation between these variables. The sample used comprises 73 firms listed in the 2012 edition of the Anuário Valor 1000 magazine. The data were collected using a questionnaire. Our analysis was conducted through frequency distribution, cluster analysis, Fisher’s exact test, Kruskal-Wallis test and the median. Our results suggest that the most used controllership practices are: operating budget, performance evaluation, and tax planning. These environments are marked by dynamism, diversity, complexity, and hostility. The structure is mechanicist. The processes are routine, complex, and standardized. Firms have technology groups aiming at producing greater efficiency on the processes. The larger firm comes from the energy sector. The bigger performance of the firms in the Cluster 3 may be due to the environment factor, to the alignment between environment and strategy, environment and structure, and strategy and technology factors, and to the degree of adoption of the capital budgeting and of the economic value added. The smaller performance of the firms included in the Cluster 2 may be a consequence of the misfit between the strategy factor with structure and technology factors, and a result of the lower degrees of adoption of the capital budgeting and of the economic value added. We conclude that the bigger alignment between the contingency factors and the adoption of controllership practices may affect the firm’s performance.