Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB
Autor(a) principal: | |
---|---|
Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/12985 |
Resumo: | Over the years, companies have experimented with new ways of relating to each other, developing novel methods of coordination, relationship and cooperation. Accounting in its traditional forms no longer satisfied the need to provide information to its users, since it was restricted to the reality of a company in isolation, needing to overcome these barriers to achieve those goals. In this context, the concept of interorganizational accounting emerges, a set of practices aimed at the sharing of accounting and management information between participating companies in order to obtain mutual benefits. Thus, the present research was carried out in order to verify an association between the profile of the managers and industries and the practice of interorganizational accounting within the businessrelationships of Campina Grande - PB. As a methodology, a survey of 32 questions was utilized. Data analysis was performed through descriptive statistics based on frequency observation and inferential analysis based on general purpose hypothesis tests using the IBM SPSS statistical software (version 20) and the Cramer V test with significance level of 5%. The research revealed most companies do not share information in their buyer-supplier relationship. However, among the companies that did share, the majority of information came from suppliers to buyers. From the hypothesis test, factors of the managers' profiles associated to the practice of interorganizational accounting were perceived, namely the educational training of the manager and their relationship to the company. Companies with hired managers were more likely to share information than those managed by business owners. Some characteristics of the companies, such as the duration of the contract, the activity sector and the size of the companies were also associated with interorganizational accounting practices. Companies that have an implanted Supply Chain Management sector tend to share more information than those that do not. Similarly, larger company size corresponded with a greater tendency to share information. The research also found an association between information sharing and the number of perceived benefits. Additionally, an association was found between the existence of a supply chain sector, the duration of the contract and the size of the company with the volume of benefits perceived. |
id |
UFPB_57757578567040cee859cea0eda7f528 |
---|---|
oai_identifier_str |
oai:repositorio.ufpb.br:123456789/12985 |
network_acronym_str |
UFPB |
network_name_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository_id_str |
|
spelling |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PBContabilidade interorganizacionalCompartilhamento de informaçõesRelacionamento comprador-fornecedorInterorganizational accountingSharing informationBuyer-supplier relationshipCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISOver the years, companies have experimented with new ways of relating to each other, developing novel methods of coordination, relationship and cooperation. Accounting in its traditional forms no longer satisfied the need to provide information to its users, since it was restricted to the reality of a company in isolation, needing to overcome these barriers to achieve those goals. In this context, the concept of interorganizational accounting emerges, a set of practices aimed at the sharing of accounting and management information between participating companies in order to obtain mutual benefits. Thus, the present research was carried out in order to verify an association between the profile of the managers and industries and the practice of interorganizational accounting within the businessrelationships of Campina Grande - PB. As a methodology, a survey of 32 questions was utilized. Data analysis was performed through descriptive statistics based on frequency observation and inferential analysis based on general purpose hypothesis tests using the IBM SPSS statistical software (version 20) and the Cramer V test with significance level of 5%. The research revealed most companies do not share information in their buyer-supplier relationship. However, among the companies that did share, the majority of information came from suppliers to buyers. From the hypothesis test, factors of the managers' profiles associated to the practice of interorganizational accounting were perceived, namely the educational training of the manager and their relationship to the company. Companies with hired managers were more likely to share information than those managed by business owners. Some characteristics of the companies, such as the duration of the contract, the activity sector and the size of the companies were also associated with interorganizational accounting practices. Companies that have an implanted Supply Chain Management sector tend to share more information than those that do not. Similarly, larger company size corresponded with a greater tendency to share information. The research also found an association between information sharing and the number of perceived benefits. Additionally, an association was found between the existence of a supply chain sector, the duration of the contract and the size of the company with the volume of benefits perceived.NenhumaAo longo dos anos, as empresas têm experimentado novas formas de relacionamento entre si, surgindo novas maneiras de coordenação, relacionamento e cooperação. Nesse contexto, a contabilidade em seus moldes tradicionais já não satisfaziam a necessidade de fornecer informações aos seus usuários, uma vez que estava restrita à realidade de uma empresa isoladamente, necessitando transpor essas barreiras para atingir esses objetivos. Nesse contexto, surge o conceito de contabilidade interorganizacional, um conjunto de práticas voltado para o compartilhamento de informações contábeis e gerenciais entre empresas participantes de uma cadeia visando a obtenção de benefícios mútuos. Dessa forma, foi realizada a presente pesquisa objetivando verificar se existe associação entre o perfil dos gestores e das indústrias e a prática de contabilidade interorganizacional no âmbito dos relacionamentos interorganizacionais de Campina Grande – PB. Como metodologia, foi utilizado uma survey através da aplicação de questionários. Foram obtidos 32 questionários respondidos. A análise dos dados se deu através de estatística descritiva a partir de observação de frequências e análise inferencial a partir de testes de hipóteses derivadas do objetivo geral utilizando o software estatístico IBM SPSS (versão 20) e teste de V de Cramer, com nível de significância de 5%. Como resultados, percebeu-se que a maior parte das empresas não compartilham informações no seu relacionamento comprador-fornecedor. Porém, entre as empresas que compartilham, houve uma predominância do compartilhamento de informações gerenciais com os compradores. A partir do teste das hipóteses, percebeu-se fatores do perfil dos gestores associados à prática de contabilidade interorganizacional, quais sejam: a área de formação, a área de atuação de o grau de relacionamento com a empresa. Os gestores proprietários tendem a compartilhar menos informações do que os gestores contratados. Algumas características das empresas, como a duração do contrato, o setor de atividade e o porte das empresas também foram consideradas associadas às práticas de contabilidade interorganizacional. Observou-se que as empresas que têm um setor de Gestão de Cadeia de Suprimentos implantado tendem a compartilhar mais informações do que as que não o tem. Semelhantemente, quanto maior o porte da empresa, maior sua tendência em compartilhar informações. A pesquisa também encontrou associação entre o compartilhamento de informações e o número de benefícios percebidos. Também foi encontrada uma associação entre a existência de um setor de cadeia de suprimentos, a duração do contrato e o porte da empresa com o volume de benefícios percebidos.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCallado, Aldo Leonardo Cunhahttp://lattes.cnpq.br/2210545587344776Galvão, Diego Mentor Andrade2019-01-16T20:53:44Z2019-01-162019-01-16T20:53:44Z2018-02-28info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/12985porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2019-01-16T20:53:44Zoai:repositorio.ufpb.br:123456789/12985Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2019-01-16T20:53:44Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB |
title |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB |
spellingShingle |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB Galvão, Diego Mentor Andrade Contabilidade interorganizacional Compartilhamento de informações Relacionamento comprador-fornecedor Interorganizational accounting Sharing information Buyer-supplier relationship CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB |
title_full |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB |
title_fullStr |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB |
title_full_unstemmed |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB |
title_sort |
Contabilidade interorganizacional: um estudo envolvendo empresas de Campina Grande - PB |
author |
Galvão, Diego Mentor Andrade |
author_facet |
Galvão, Diego Mentor Andrade |
author_role |
author |
dc.contributor.none.fl_str_mv |
Callado, Aldo Leonardo Cunha http://lattes.cnpq.br/2210545587344776 |
dc.contributor.author.fl_str_mv |
Galvão, Diego Mentor Andrade |
dc.subject.por.fl_str_mv |
Contabilidade interorganizacional Compartilhamento de informações Relacionamento comprador-fornecedor Interorganizational accounting Sharing information Buyer-supplier relationship CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Contabilidade interorganizacional Compartilhamento de informações Relacionamento comprador-fornecedor Interorganizational accounting Sharing information Buyer-supplier relationship CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Over the years, companies have experimented with new ways of relating to each other, developing novel methods of coordination, relationship and cooperation. Accounting in its traditional forms no longer satisfied the need to provide information to its users, since it was restricted to the reality of a company in isolation, needing to overcome these barriers to achieve those goals. In this context, the concept of interorganizational accounting emerges, a set of practices aimed at the sharing of accounting and management information between participating companies in order to obtain mutual benefits. Thus, the present research was carried out in order to verify an association between the profile of the managers and industries and the practice of interorganizational accounting within the businessrelationships of Campina Grande - PB. As a methodology, a survey of 32 questions was utilized. Data analysis was performed through descriptive statistics based on frequency observation and inferential analysis based on general purpose hypothesis tests using the IBM SPSS statistical software (version 20) and the Cramer V test with significance level of 5%. The research revealed most companies do not share information in their buyer-supplier relationship. However, among the companies that did share, the majority of information came from suppliers to buyers. From the hypothesis test, factors of the managers' profiles associated to the practice of interorganizational accounting were perceived, namely the educational training of the manager and their relationship to the company. Companies with hired managers were more likely to share information than those managed by business owners. Some characteristics of the companies, such as the duration of the contract, the activity sector and the size of the companies were also associated with interorganizational accounting practices. Companies that have an implanted Supply Chain Management sector tend to share more information than those that do not. Similarly, larger company size corresponded with a greater tendency to share information. The research also found an association between information sharing and the number of perceived benefits. Additionally, an association was found between the existence of a supply chain sector, the duration of the contract and the size of the company with the volume of benefits perceived. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-02-28 2019-01-16T20:53:44Z 2019-01-16 2019-01-16T20:53:44Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/12985 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/12985 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Biblioteca Digital de Teses e Dissertações da UFPB |
collection |
Biblioteca Digital de Teses e Dissertações da UFPB |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
_version_ |
1801842941495345152 |