CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA

Detalhes bibliográficos
Autor(a) principal: Cavalcante, Danival Sousa
Data de Publicação: 2012
Outros Autores: De Luca, Márcia Martins Mendes, Ponte, Vera Maria Rodrigues, Gallon, Alessandra Vasconcelos
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2492
Resumo: The goal of the present study is to describe the controlling characteristics of the largest companies listed on BM&FBovespa, according to the ranking of the magazine Exame Melhores e Maiores 2010. Descriptive regarding the goals, with quantitative approach, the research was based on evidence collected through a questionnaire answered by the responsible for the controlling department of 86 companies that agreed to participate in the study, out of the 158 invited. The characteristics investigated are related to the following issues: level and hierarchical position, structure and composition, strategic and operational performance, systems and subsystems of information; artifacts used; and scope. For data analysis, statistical techniques of frequencies distribution and multivariate analysis of conglomerates were used. The results indicated that the companies form two clusters, although the companies have followed similar trends regarding the characteristics described. The study revealed the predominance of the characteristic related to the controlling scope in the internal environment of the organization, showing the economic impact of events on equity, while having, predominantly, the management accounting function.
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spelling CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPACARACTERÍSTICAS QUE DEFINEN LA CONTRALORÍA DE LA MAYORES EMPRESAS CON COTIZACIÓN EN LA BM&FBOVESPACARACTERÍSTICAS DA CONTROLADORIA NAS MAIORES COMPANHIAS LISTADAS NA BM&FBOVESPAControlling. Cluster analysis. Public companies.ControladoriaCompanhias abertasAnálise de conglomerados. The goal of the present study is to describe the controlling characteristics of the largest companies listed on BM&FBovespa, according to the ranking of the magazine Exame Melhores e Maiores 2010. Descriptive regarding the goals, with quantitative approach, the research was based on evidence collected through a questionnaire answered by the responsible for the controlling department of 86 companies that agreed to participate in the study, out of the 158 invited. The characteristics investigated are related to the following issues: level and hierarchical position, structure and composition, strategic and operational performance, systems and subsystems of information; artifacts used; and scope. For data analysis, statistical techniques of frequencies distribution and multivariate analysis of conglomerates were used. The results indicated that the companies form two clusters, although the companies have followed similar trends regarding the characteristics described. The study revealed the predominance of the characteristic related to the controlling scope in the internal environment of the organization, showing the economic impact of events on equity, while having, predominantly, the management accounting function. El presente estudio tiene como objetivo describir las características de la Contraloría de las mayores empresas que cotizan en el BM&FBovespa, de acuerdo con el ranking de la revista Exame Mejores y Más Grandes de 2010. Descriptiva sobre los objetivos, en un enfoque cuantitativo, la investigación se basó en la evidencia recopilada a través de un cuestionario contestado por el responsable del departamento de contraloría de las 86 empresas que aceptaron participar en el estudio, entre los 158 invitados. Se investigaron las características relacionadas con los siguientes temas: la posición, nivel y jerarquía, estructura y composición, rendimiento estratégico y operativo, los sistemas de información y de los subsistemas, los artefactos de gestión de contabilidad utilizados y alcance. Para el análisis de datos, técnicas estadísticas se utilizaron para la distribución de frecuencias y el análisis multivariado de las agrupaciones. Los resultados indican la partición de las empresas que forman dos grupos, aunque las empresas han seguido tendencias similares en relación con las características descritas. El estudio revelo el predominio de las características sobre el alcance de la contraloría en el ambiente interno de la organización, la interpretación de los efectos económicos de los eventos en la equidad, al tiempo que se mantiene, principalmente, la función de contabilidad de gestión. O presente estudo tem por objetivo descrever as características da controladoria das maiores companhias com ações negociadas na BM&FBovespa, segundo o ranking da Revista Exame Melhores e Maiores 2010. Descritiva quanto aos objetivos, de natureza quantitativa, a pesquisa baseou-se em evidências coletadas por meio de questionário respondido pelos responsáveis do setor de controladoria de 86 empresas que concordaram em participar do estudo, dentre 158 convidadas. Foram descritas as características relacionadas aos seguintes temas: nível e posição hierárquica; estrutura e composição; atuação estratégica e operacional; sistemas e subsistemas de informação; artefatos utilizados; e abrangência. Para a análise dos dados foram utilizadas técnicas de estatística de distribuição de frequências e análise multivariada de conglomerados. Os resultados apontaram a partição das empresas formando dois clusters, embora as companhias tenham seguido tendências semelhantes quanto às características descritas. O estudo revelou a predominância da característica quanto à abrangência da controladoria no ambiente interno da organização, interpretando o impacto econômico dos eventos sobre o patrimônio, ao mesmo tempo em que exerce, predominantemente, a função contábil gerencial. Universidade Regional de Blumenau2012-07-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/249210.4270/ruc.20128Revista Universo Contábil; v. 8 n. 3 (2012); 113-1341809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2492/2032Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessCavalcante, Danival SousaDe Luca, Márcia Martins MendesPonte, Vera Maria RodriguesGallon, Alessandra Vasconcelos2012-07-29T13:55:24Zoai:ojs.bu.furb.br:article/2492Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2012-07-29T13:55:24Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA
CARACTERÍSTICAS QUE DEFINEN LA CONTRALORÍA DE LA MAYORES EMPRESAS CON COTIZACIÓN EN LA BM&FBOVESPA
CARACTERÍSTICAS DA CONTROLADORIA NAS MAIORES COMPANHIAS LISTADAS NA BM&FBOVESPA
title CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA
spellingShingle CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA
Cavalcante, Danival Sousa
Controlling. Cluster analysis. Public companies.
Controladoria
Companhias abertas
Análise de conglomerados.
title_short CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA
title_full CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA
title_fullStr CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA
title_full_unstemmed CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA
title_sort CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA
author Cavalcante, Danival Sousa
author_facet Cavalcante, Danival Sousa
De Luca, Márcia Martins Mendes
Ponte, Vera Maria Rodrigues
Gallon, Alessandra Vasconcelos
author_role author
author2 De Luca, Márcia Martins Mendes
Ponte, Vera Maria Rodrigues
Gallon, Alessandra Vasconcelos
author2_role author
author
author
dc.contributor.author.fl_str_mv Cavalcante, Danival Sousa
De Luca, Márcia Martins Mendes
Ponte, Vera Maria Rodrigues
Gallon, Alessandra Vasconcelos
dc.subject.por.fl_str_mv Controlling. Cluster analysis. Public companies.
Controladoria
Companhias abertas
Análise de conglomerados.
topic Controlling. Cluster analysis. Public companies.
Controladoria
Companhias abertas
Análise de conglomerados.
description The goal of the present study is to describe the controlling characteristics of the largest companies listed on BM&FBovespa, according to the ranking of the magazine Exame Melhores e Maiores 2010. Descriptive regarding the goals, with quantitative approach, the research was based on evidence collected through a questionnaire answered by the responsible for the controlling department of 86 companies that agreed to participate in the study, out of the 158 invited. The characteristics investigated are related to the following issues: level and hierarchical position, structure and composition, strategic and operational performance, systems and subsystems of information; artifacts used; and scope. For data analysis, statistical techniques of frequencies distribution and multivariate analysis of conglomerates were used. The results indicated that the companies form two clusters, although the companies have followed similar trends regarding the characteristics described. The study revealed the predominance of the characteristic related to the controlling scope in the internal environment of the organization, showing the economic impact of events on equity, while having, predominantly, the management accounting function.
publishDate 2012
dc.date.none.fl_str_mv 2012-07-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2492
10.4270/ruc.20128
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2492
identifier_str_mv 10.4270/ruc.20128
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2492/2032
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 8 n. 3 (2012); 113-134
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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