THE RELATIONSHIP BETWEEN MANAGEMENT TRAINING AND MANAGEMENT ACCOUNTING ARTIFACTS USED BY THIRD-SECTOR ORGANIZATIONS IN PARANÁ

• Autor(a) principal: Olak Alves Cruz, Cássia Vanessa
• Data de Publicação: 2024
• Outros Autores: Olak, Paulo Arnaldo, Harano, Raquel Mitie, Imes, Diego Carlos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/8810
• topic: Artefatos da contabilidade gerencial; Capacitação em gestão; Terceiro setor.; Management Accounting Artifacts; Management Training; Third Sector; Artefactos de la Contabilidad Gerencial; Capacitación en Gestión; Tercer Sector

This research aims to verify the relationship between management training, a proxy for knowledge search, and Management Accounting Artifacts used by third-sector organizations in Paraná, based on the Contingency Theory perspective. To reach the purpose of this study, field research was conducted using a survey, and the data was collected through questionnaires sent to entities registered in the Impulso Program of the GRPCOM Institute (Communication Group from Paraná). For the quantitative data analysis, we essentially used the non-parametric Chi-square (proportion) test, and the respondents were segregated into two groups: those who participated in the management training process offered by the program and those who did not. The findings reveal that strategic planning and benchmarking are more frequent in those entities that participated in the training than those who did not take the courses. These results indicate that the search for knowledge may be associated with using these artifacts classified as modern by the literature adopted. However, the use of budgeting, Balanced Scorecard, specific software or applications to generate managerial accounting information, and traditional or modern costing systems occurred irrespective of the training process.