STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES

Detalhes bibliográficos
Autor(a) principal: Rodniski, Cleber Marcos
Data de Publicação: 2014
Outros Autores: De Souza, Marcos Antonio
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4136
Resumo: The aim of this work is to verify the relationship between the cost system structure and the characteristics of information quality generated in Brazilian companies. The motivation its accomplishment arose from a study conducted by Cohen and Kaimenaki (2011) with Greek companies. The structure of such systems is evaluated by the system’s ability in detailing cost information, disaggregating costs according to its behavior, calculating the variations and the frequency with which cost information is provided. The information quality is measured by observing the relevance, precision, timeliness, upgrade, compatibility, accuracy, reliability and usefulness of the information generated by the system. The research methodology is embodied in a descriptive study, conducted by a survey, using a quantitative approach. The study, conducted in 2012, involved a sample of 124 companies listed among the top 1000 companies operating in Brazil and in the classification presented by Exame Maiores e Melhores magazine (2011). The results indicate high levels of use of the cost system by the analyzed companies and that the majority of this system’s characteristics make positive and statistically significant influence over the generated information quality. However, the R2 presented values smaller than 51,0 which indicates that other characteristics and variable of the cost systems should be checked in order to better explain the generation of information with the investigated attributes
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spelling STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIESESTRUCTURA DEL SISTEMA DE COSTOS Y ATRIBUTOS DE INFORMACIÓN: UN ESTUDIO CON EMPRESAS BRASILEÑASESTRUTURA DO SISTEMA DE CUSTOS E OS ATRIBUTOS DA INFORMAÇÃO: UM ESTUDO COM EMPRESAS BRASILEIRASCost ManagementCost SystemsInformation Quality.Gestión de CostosSistemas de CostosCalidad de la Información.Controles de GestãoSistemas de CustosQualidade da InformaçãoThe aim of this work is to verify the relationship between the cost system structure and the characteristics of information quality generated in Brazilian companies. The motivation its accomplishment arose from a study conducted by Cohen and Kaimenaki (2011) with Greek companies. The structure of such systems is evaluated by the system’s ability in detailing cost information, disaggregating costs according to its behavior, calculating the variations and the frequency with which cost information is provided. The information quality is measured by observing the relevance, precision, timeliness, upgrade, compatibility, accuracy, reliability and usefulness of the information generated by the system. The research methodology is embodied in a descriptive study, conducted by a survey, using a quantitative approach. The study, conducted in 2012, involved a sample of 124 companies listed among the top 1000 companies operating in Brazil and in the classification presented by Exame Maiores e Melhores magazine (2011). The results indicate high levels of use of the cost system by the analyzed companies and that the majority of this system’s characteristics make positive and statistically significant influence over the generated information quality. However, the R2 presented values smaller than 51,0 which indicates that other characteristics and variable of the cost systems should be checked in order to better explain the generation of information with the investigated attributesEl objetivo de este trabajo es verificar la relación entre la estructura de los sistema del costos y las características de calidad de la información generada en las empresas brasileñas. La motivación para su implementación surgió del estudio - realizado en empresas griegas por Cohen y Kaimenaki (2011). La estructura de estos sistemas se evalúa la capacidad de detalle de la información de costos, para desglosar los gastos de acuerdo con su comportamiento, el cálculo de las variaciones que se producen y la frecuencia con la que se proporciona información sobre los costos. La calidad de la información se mide observando la pertinencia, la exactitud, la puntualidad, la actualización, la compatibilidad, la precisión, fiabilidad y la utilización de la información generada por el sistema. La metodología de investigación se materializa en un estudio descriptivo, realizado a través de la encuesta o sondeo con enfoque cuantitativo. El estudio, realizado en 2012, con una muestra de 124 empresas que figuran entre las 1.000 empresas más grandes que operan en Brasil y que figuran en la clasificación presentada por la Revista Exame Maiores e Melhores (2011). Los resultados indican altos niveles de uso de las características del sistema de costos investigaron de las empresas analizadas y la mayoría de ellos ejerce una influencia positiva y estadísticamente significativa en la calidad de la información generada. Sin embargo, el R2 mostró valores inferiores a 51,0, lo que indica que otras características y variables de los sistemas de costes, deben ser analizadas para explicar mejor la generación de información con los atributos investigados.O objetivo deste trabalho é verificar as relações existentes entre a estrutura do sistema de custos e as características da qualidade da informação gerada em empresas brasileiras. A motivação para sua realização surgiu a partir de estudo realizado com empresas gregas por Cohen e Kaimenaki (2011). A estrutura desses sistemas é avaliada pela capacidade que tem em detalhar as informações de custos, desagregar os custos de acordo com o seu comportamento, calcular as variações ocorridas e a frequência com que a informação de custos é fornecida. A qualidade da informação é medida observando-se a relevância, precisão, pontualidade, atualização, compatibilidade, rigor, confiabilidade e utilização da informação gerada pelo sistema. A metodologia de pesquisa consubstancia-se de um estudo descritivo, realizado por meio de levantamento ou survey, com abordagem quantitativa. O estudo, realizado em 2012, contou com uma amostra de 124 empresas listadas entre as 1.000 maiores empresas com operação no Brasil e constantes da classificação apresentada pela Revista Exame Maiores e Melhores (2011). Os resultados indicam altos níveis de utilização das características do sistema de custos investigadas pelas empresas analisadas e que a maioria delas exerce influência positiva e estatisticamente significativa sobre a qualidade da informação gerada. No entanto, o R2 apresentou valores menores do que 51,0, indicando que outras características e variáveis dos sistemas de custos devem ainda ser analisadas para melhor explicar a geração de informações com os atributos investigados.Universidade Regional de Blumenau2014-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4136Revista Universo Contábil; v. 10 n. 4 (2014); 45-671809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4136/2846Rodniski, Cleber MarcosDe Souza, Marcos Antonioinfo:eu-repo/semantics/openAccess2015-09-10T13:51:14Zoai:ojs.bu.furb.br:article/4136Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2015-09-10T13:51:14Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
ESTRUCTURA DEL SISTEMA DE COSTOS Y ATRIBUTOS DE INFORMACIÓN: UN ESTUDIO CON EMPRESAS BRASILEÑAS
ESTRUTURA DO SISTEMA DE CUSTOS E OS ATRIBUTOS DA INFORMAÇÃO: UM ESTUDO COM EMPRESAS BRASILEIRAS
title STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
spellingShingle STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
Rodniski, Cleber Marcos
Cost Management
Cost Systems
Information Quality.
Gestión de Costos
Sistemas de Costos
Calidad de la Información.
Controles de Gestão
Sistemas de Custos
Qualidade da Informação
title_short STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
title_full STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
title_fullStr STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
title_full_unstemmed STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
title_sort STRUCTURE OF SYSTEM COSTS AND ATTRIBUTES OF INFORMATION: A STUDY WITH BRAZILIAN COMPANIES
author Rodniski, Cleber Marcos
author_facet Rodniski, Cleber Marcos
De Souza, Marcos Antonio
author_role author
author2 De Souza, Marcos Antonio
author2_role author
dc.contributor.author.fl_str_mv Rodniski, Cleber Marcos
De Souza, Marcos Antonio
dc.subject.por.fl_str_mv Cost Management
Cost Systems
Information Quality.
Gestión de Costos
Sistemas de Costos
Calidad de la Información.
Controles de Gestão
Sistemas de Custos
Qualidade da Informação
topic Cost Management
Cost Systems
Information Quality.
Gestión de Costos
Sistemas de Costos
Calidad de la Información.
Controles de Gestão
Sistemas de Custos
Qualidade da Informação
description The aim of this work is to verify the relationship between the cost system structure and the characteristics of information quality generated in Brazilian companies. The motivation its accomplishment arose from a study conducted by Cohen and Kaimenaki (2011) with Greek companies. The structure of such systems is evaluated by the system’s ability in detailing cost information, disaggregating costs according to its behavior, calculating the variations and the frequency with which cost information is provided. The information quality is measured by observing the relevance, precision, timeliness, upgrade, compatibility, accuracy, reliability and usefulness of the information generated by the system. The research methodology is embodied in a descriptive study, conducted by a survey, using a quantitative approach. The study, conducted in 2012, involved a sample of 124 companies listed among the top 1000 companies operating in Brazil and in the classification presented by Exame Maiores e Melhores magazine (2011). The results indicate high levels of use of the cost system by the analyzed companies and that the majority of this system’s characteristics make positive and statistically significant influence over the generated information quality. However, the R2 presented values smaller than 51,0 which indicates that other characteristics and variable of the cost systems should be checked in order to better explain the generation of information with the investigated attributes
publishDate 2014
dc.date.none.fl_str_mv 2014-12-30
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/4136
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4136
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/4136/2846
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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. 10 n. 4 (2014); 45-67
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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