Ecoeficiência e a informação contábil na percepção dos gestores das organizações
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/23358 |
Resumo: | The present thesis had as a guide the use and utility of accounting as an institutional tool for eco-efficient information, understanding that this information is useful, when perceived by its internal users. Three research hypotheses were raised, according to a literature review, which were, H1: Accounting is an institutional mechanism that, perceived by its internal users, improves eco-efficiency. Depending on the type of company, the internal or external commercialization market and the type of provision of accounting services to the Organization; H2: Accounting is an institutional mechanism aimed at eco-efficiency through isomorphism mechanisms. Depending on the type of business company, the internal or external commercialization market and the type of provision of accounting services to the Organization and H3: The manager does not perceive the usefulness of accounting as an eco-efficient tool. Depending on the type of business company, the internal or external marketing market and the type of provision of accounting services to the Organization. The Survey was applied to Organizations whose activity is Mining. These being located in the State of Rio Grande do Norte. The respondents were their managers. The research was quantitative and characterized as a survey. With the results obtained, non-parametric statistical analyzes were performed due to the number of valid responses (24). The program used for data processing was R. version 4.1.2. The analysis was divided into three phases, exploratory data analysis, normality tests and then the correlation test. The normality test for non-parametric data, the Mann-Whitney test, using the P-value of 10% and 5% as a parameter for analysis of responses. Afterwards, Sperman's correlation tests were also performed with P-values of 10% and 5% for analysis of responses. The main results presented were accepted by Research Hypothesis 1, accounting is an institutional mechanism perceived its usefulness by its internal users of non-limited Organizations, in addition, these Organizations have their productions mostly focused on the external market and their collaborators have hybrid work regime. Partly, within the Organization itself and part outside in its own Offices. Even so, it was also observed that there is still a use of accounting only to meet the normative demand of the market, or to reduce risks, in this way, some Organizations practice mimetic and coercive isomorphism. Another point observed in the research was that, even though eco-efficiency is an operational variable, managers still use past (financial) information for their management. It is understood that the great contribution of this research was to observe more closely other phenomena raised by the results. Including the writing and disclosure of accounting information aimed at Eco-efficiency, bringing an easy-to-understand language. Because, your record may be inaudible to your internal users. As a contribution, a formula (4) was presented that accesses accounting information for measurement, disclosure and understanding of the eco-efficiency process. |
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Ecoeficiência e a informação contábil na percepção dos gestores das organizaçõesEcoeficiênciaContabilidadeUsuário internoMineraçãoEco-efficiencyAccountingInternal userMiningCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThe present thesis had as a guide the use and utility of accounting as an institutional tool for eco-efficient information, understanding that this information is useful, when perceived by its internal users. Three research hypotheses were raised, according to a literature review, which were, H1: Accounting is an institutional mechanism that, perceived by its internal users, improves eco-efficiency. Depending on the type of company, the internal or external commercialization market and the type of provision of accounting services to the Organization; H2: Accounting is an institutional mechanism aimed at eco-efficiency through isomorphism mechanisms. Depending on the type of business company, the internal or external commercialization market and the type of provision of accounting services to the Organization and H3: The manager does not perceive the usefulness of accounting as an eco-efficient tool. Depending on the type of business company, the internal or external marketing market and the type of provision of accounting services to the Organization. The Survey was applied to Organizations whose activity is Mining. These being located in the State of Rio Grande do Norte. The respondents were their managers. The research was quantitative and characterized as a survey. With the results obtained, non-parametric statistical analyzes were performed due to the number of valid responses (24). The program used for data processing was R. version 4.1.2. The analysis was divided into three phases, exploratory data analysis, normality tests and then the correlation test. The normality test for non-parametric data, the Mann-Whitney test, using the P-value of 10% and 5% as a parameter for analysis of responses. Afterwards, Sperman's correlation tests were also performed with P-values of 10% and 5% for analysis of responses. The main results presented were accepted by Research Hypothesis 1, accounting is an institutional mechanism perceived its usefulness by its internal users of non-limited Organizations, in addition, these Organizations have their productions mostly focused on the external market and their collaborators have hybrid work regime. Partly, within the Organization itself and part outside in its own Offices. Even so, it was also observed that there is still a use of accounting only to meet the normative demand of the market, or to reduce risks, in this way, some Organizations practice mimetic and coercive isomorphism. Another point observed in the research was that, even though eco-efficiency is an operational variable, managers still use past (financial) information for their management. It is understood that the great contribution of this research was to observe more closely other phenomena raised by the results. Including the writing and disclosure of accounting information aimed at Eco-efficiency, bringing an easy-to-understand language. Because, your record may be inaudible to your internal users. As a contribution, a formula (4) was presented that accesses accounting information for measurement, disclosure and understanding of the eco-efficiency process.NenhumaA presente tese teve como direcionador o uso e utilidade da contabilidade como ferramenta Institucional para informações ecoeficiêncientes, entendendo que essas informações são uteis, quando percebidas pelos seus usuários internos. Foram levantadas três hipóteses de pesquisa, conforme revisão feita na literatura que foram, H1: A contabilidade é um mecanismo institucional que percebida sua utilidade pelos seus usuários internos, aprimora a ecoeficiência. Dependendo do tipo de sociedade empresarial, do mercado de comercialização interno ou externo e do tipo da prestação dos serviços contábeis à Organização; H2: A contabilidade é um mecanismo institucional voltado para a ecoeficiência mediante mecanismos de isomorfismo. Dependendo do tipo de sociedade empresarial, do mercado de comercialização interno ou externo e do tipo da prestação dos serviços contábeis à Organização e H3: O gestor não percebe a utilidade da contabilidade como ferramenta ecoeficiente. Dependendo do tipo de sociedade empresarial, do mercado de comercialização interno ou externo e do tipo da prestação dos serviços contábeis à Organização. A Pesquisa foi aplicada nas Organizações cuja atividade é a de Mineração. Sendo essas, localizadas no Estado do Rio Grande do Norte. Os respondentes foram seus gestores. A pesquisa foi do tipo quantitativa e caracterizada como de levantamento (survey). Com os resultados obtidos foram feitas análises estatísticas não paramétricas devido ao número de respostas válidas (24). O programa usado para o tratamento de dados foi o R. versão 4.1.2. A análise foi dividia em três fases, a análise exploratória de dados, os testes de normalidade e em seguida o de correlação. O teste de normalidade para dados não paramétricos, teste de Mann- Whitney, usando como parâmetro para análise das respostas o P-valor de 10% e 5%. Depois, foram feitos os testes de correlação de Sperman também com P-valor de 10% e 5% para análises das respostas. Os principais resultados apresentados foram aceitos pela Hipótese de pesquisa 1, a contabilidade é um mecanismo institucional percebida sua utilidade pelos seus usuários internos de Organizações não limitadas além disso, essas Organizações têm suas produções na maioria, voltadas parte para o mercado externo e seus colaboradores têm regime de trabalho híbrido. Parte, dentro da própria Organização e parte fora em seus próprios Escritórios. Mesmo assim, observou-se também que ainda existe um uso da contabilidade apenas para atender demanda normativa do mercado, ou para diminuir riscos, dessa forma, algumas Organizações praticam o isomorfismo mimético e coercivo. Outro ponto observado na pesquisa foi que, mesmo a ecoeficiência sendo uma variável operacional, os gestores ainda utilizam de informações passadas (financeiras) para sua gestão. Entende-se que a grande contribuição dessa pesquisa foi observar mais de perto outros fenômenos levantados pelos resultados. Inclusive a escrita e evidenciação das informações contábeis voltadas para Ecoeficiência, trazendo uma linguagem de fácil entendimento. Pois, seu registro pode ser inaudível, para seus usuários internos. Como contribuição foi apresentado uma fórmula (4) que acessa informações contábeis para mensuração, evidenciação e entendimento do processo de ecoeficiência.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCâmara, Renata Pas de Barroshttp://lattes.cnpq.br/8224638490191737Soares, Yara Magaly Albano2022-07-11T14:27:38Z2022-04-292022-07-11T14:27:38Z2022-02-25info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesishttps://repositorio.ufpb.br/jspui/handle/123456789/23358porAttribution-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:UFPB2022-08-09T12:58:28Zoai:repositorio.ufpb.br:123456789/23358Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2022-08-09T12:58:28Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Ecoeficiência e a informação contábil na percepção dos gestores das organizações |
title |
Ecoeficiência e a informação contábil na percepção dos gestores das organizações |
spellingShingle |
Ecoeficiência e a informação contábil na percepção dos gestores das organizações Soares, Yara Magaly Albano Ecoeficiência Contabilidade Usuário interno Mineração Eco-efficiency Accounting Internal user Mining CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Ecoeficiência e a informação contábil na percepção dos gestores das organizações |
title_full |
Ecoeficiência e a informação contábil na percepção dos gestores das organizações |
title_fullStr |
Ecoeficiência e a informação contábil na percepção dos gestores das organizações |
title_full_unstemmed |
Ecoeficiência e a informação contábil na percepção dos gestores das organizações |
title_sort |
Ecoeficiência e a informação contábil na percepção dos gestores das organizações |
author |
Soares, Yara Magaly Albano |
author_facet |
Soares, Yara Magaly Albano |
author_role |
author |
dc.contributor.none.fl_str_mv |
Câmara, Renata Pas de Barros http://lattes.cnpq.br/8224638490191737 |
dc.contributor.author.fl_str_mv |
Soares, Yara Magaly Albano |
dc.subject.por.fl_str_mv |
Ecoeficiência Contabilidade Usuário interno Mineração Eco-efficiency Accounting Internal user Mining CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Ecoeficiência Contabilidade Usuário interno Mineração Eco-efficiency Accounting Internal user Mining CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The present thesis had as a guide the use and utility of accounting as an institutional tool for eco-efficient information, understanding that this information is useful, when perceived by its internal users. Three research hypotheses were raised, according to a literature review, which were, H1: Accounting is an institutional mechanism that, perceived by its internal users, improves eco-efficiency. Depending on the type of company, the internal or external commercialization market and the type of provision of accounting services to the Organization; H2: Accounting is an institutional mechanism aimed at eco-efficiency through isomorphism mechanisms. Depending on the type of business company, the internal or external commercialization market and the type of provision of accounting services to the Organization and H3: The manager does not perceive the usefulness of accounting as an eco-efficient tool. Depending on the type of business company, the internal or external marketing market and the type of provision of accounting services to the Organization. The Survey was applied to Organizations whose activity is Mining. These being located in the State of Rio Grande do Norte. The respondents were their managers. The research was quantitative and characterized as a survey. With the results obtained, non-parametric statistical analyzes were performed due to the number of valid responses (24). The program used for data processing was R. version 4.1.2. The analysis was divided into three phases, exploratory data analysis, normality tests and then the correlation test. The normality test for non-parametric data, the Mann-Whitney test, using the P-value of 10% and 5% as a parameter for analysis of responses. Afterwards, Sperman's correlation tests were also performed with P-values of 10% and 5% for analysis of responses. The main results presented were accepted by Research Hypothesis 1, accounting is an institutional mechanism perceived its usefulness by its internal users of non-limited Organizations, in addition, these Organizations have their productions mostly focused on the external market and their collaborators have hybrid work regime. Partly, within the Organization itself and part outside in its own Offices. Even so, it was also observed that there is still a use of accounting only to meet the normative demand of the market, or to reduce risks, in this way, some Organizations practice mimetic and coercive isomorphism. Another point observed in the research was that, even though eco-efficiency is an operational variable, managers still use past (financial) information for their management. It is understood that the great contribution of this research was to observe more closely other phenomena raised by the results. Including the writing and disclosure of accounting information aimed at Eco-efficiency, bringing an easy-to-understand language. Because, your record may be inaudible to your internal users. As a contribution, a formula (4) was presented that accesses accounting information for measurement, disclosure and understanding of the eco-efficiency process. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-07-11T14:27:38Z 2022-04-29 2022-07-11T14:27:38Z 2022-02-25 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
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doctoralThesis |
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https://repositorio.ufpb.br/jspui/handle/123456789/23358 |
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https://repositorio.ufpb.br/jspui/handle/123456789/23358 |
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Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
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Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
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Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
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Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
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reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
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Universidade Federal da Paraíba (UFPB) |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
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