Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano

Detalhes bibliográficos
Autor(a) principal: Melo, Wilton Alexandre de
Data de Publicação: 2019
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/123456789/16379
Resumo: The objective of this study was to analyze the relationship between the use of managerial procedures and the process of strategy development in the smaller companies that are part of the Cariri Western Paraíba region. With support on the principles of Resource Based on Vision Theory (VBR), we adopted a perspective of the internal environment, where are produced and made available the informations to the managers. This is a descriptive survey, developed by means of a survey of information about the data that were released in five parts, the first and second part treated of the description by respondents and companies, a third and a fourth , the use and importance of management artifacts, and the fifth approached strategic procedures. It was applied to a sample of 55 companies from the supermarket sector in the region of Cariri Western Paraíba, chosen by accessibility. The analyzes were carried out using descriptive statistics as a Spearman correlation, in order to verify the difference between: profile of the participants, profile of the companies, application of managerial procedures and process of elaboration of strategies. As a result, the manageable accounting procedures more used are operational control (52.1%), followed by costs (33.4%) and the less used are accounting statements (38.9%) and other artifacts (46 9%). The importance of these procedures we found that - Control rules ensure that data are controlled, costs, accounting controls, and other artifacts – are considered important or very important to the respondents, indicating a divergence between a use and a perception of importance. The elaboration of process aspects of strategy got 65,4% of agreement with the 32 analyzed variables, beeing that the creativity and intuition were considered by the sample how basilars elements on the strategey formation, obtaining a higher average on the presented evaluation (47,3%). In what concerns to the correlations, the participants and companies profile showed up practically indifferent to the use of acountting management tools and to the process of strategic elaboration, in this presenting some correlations with the schooling and time of action of the participants. Finally, in relations between the use of accounting procedures and the process of strategic elaboration was mainly that the control of cash, balance sheet and the break-even point,were presented greater recurrence and on the other artifacts there was a more egalitarian distribution between analyzed procedures. Thus, the results have evidenced the reaserched understood the importance of managerial processes in the strategic process, but they still do not use them fully, which may compromise a search for a competitive differential.
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spelling Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental ParaibanoProcedimentos contábeis gerenciaisEstratégias empresariaisVisão Baseada em RecursosMicroempresasManagement accounting proceduresBusiness strategiesResource Based ViewMicroenterprisesContabilidadeContabilidade gerencialEstratégias empresariaisMicroempresas – Cariri Ocidental – ParaíbaCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThe objective of this study was to analyze the relationship between the use of managerial procedures and the process of strategy development in the smaller companies that are part of the Cariri Western Paraíba region. With support on the principles of Resource Based on Vision Theory (VBR), we adopted a perspective of the internal environment, where are produced and made available the informations to the managers. This is a descriptive survey, developed by means of a survey of information about the data that were released in five parts, the first and second part treated of the description by respondents and companies, a third and a fourth , the use and importance of management artifacts, and the fifth approached strategic procedures. It was applied to a sample of 55 companies from the supermarket sector in the region of Cariri Western Paraíba, chosen by accessibility. The analyzes were carried out using descriptive statistics as a Spearman correlation, in order to verify the difference between: profile of the participants, profile of the companies, application of managerial procedures and process of elaboration of strategies. As a result, the manageable accounting procedures more used are operational control (52.1%), followed by costs (33.4%) and the less used are accounting statements (38.9%) and other artifacts (46 9%). The importance of these procedures we found that - Control rules ensure that data are controlled, costs, accounting controls, and other artifacts – are considered important or very important to the respondents, indicating a divergence between a use and a perception of importance. The elaboration of process aspects of strategy got 65,4% of agreement with the 32 analyzed variables, beeing that the creativity and intuition were considered by the sample how basilars elements on the strategey formation, obtaining a higher average on the presented evaluation (47,3%). In what concerns to the correlations, the participants and companies profile showed up practically indifferent to the use of acountting management tools and to the process of strategic elaboration, in this presenting some correlations with the schooling and time of action of the participants. Finally, in relations between the use of accounting procedures and the process of strategic elaboration was mainly that the control of cash, balance sheet and the break-even point,were presented greater recurrence and on the other artifacts there was a more egalitarian distribution between analyzed procedures. Thus, the results have evidenced the reaserched understood the importance of managerial processes in the strategic process, but they still do not use them fully, which may compromise a search for a competitive differential.NenhumaEste estudo teve por objetivo analisar as relações entre a utilização de procedimentos contábeis gerenciais e o processo de elaboração de estratégias em pequenas empresas comerciais da região do Cariri Ocidental Paraibano. Com suporte nos pressupostos da Teoria da Visão baseada em Recursos (VBR), adotou-se a perspectiva do ambiente interno, local onde são produzidas e disponibilizadas as informações aos gestores. Trata-se de uma pesquisa descritiva, desenvolvida por meio de um levantamento de campo cujos dados foram coletados com a aplicação de questionário dividido em cinco partes, sendo que a primeira e a segunda parte trataram da caracterização dos respondentes e das empresas, a terceira e quarta, da utilização e importância dos artefatos gerenciais e a quinta parte abordou os procedimentos estratégicos. Foi aplicado a uma amostra de 55 empresas do ramo de supermercados atuantes na região do Cariri Ocidental Paraibano, escolhidas por acessibilidade. As análises foram efetuadas utilizando-se estatística descritiva bem como a correlação de Spearman, de modo a verificar a correlação entre: perfil dos participantes, perfil das empresas, utilização dos procedimentos contábeis gerenciais e o processo de elaboração de estratégias. Como principais resultados, os procedimentos contábeis gerenciais mais utilizados são os de controle operacional (52,1%) seguidos pelos de custos (33,4%) e os menos utilizados são as demonstrações contábeis (38,9%) e demais artefatos (46,9%). Quanto à importância desses procedimentos, obteve-se que todos - controles operacionais, custos, demonstrações contábeis e demais artefatos - são considerados importantes ou muito importantes pelos pesquisados, indicando uma divergência entre a utilização e a percepção de importância. Os aspectos do processo de elaboração da estratégia obteve 65,4% de concordância com as 32 variáveis analisadas, sendo que a criatividade e a intuição foram considerados pela amostra como elementos basilares na formação da estratégia, obtendo a maior média na avaliação apresentada (47,3%). Já no que tange às correlações, os perfis dos participantes e das empresas se mostraram praticamente indiferentes à utilização das ferramentas contábeis gerenciais e ao processo de elaboração estratégica, neste apresentando algumas correlações com escolaridade e tempo de atuação dos participantes. Por fim, nas relações entre a utilização dos procedimentos contábeis gerenciais e o processo de elaboração estratégica verificou-se que, principalmente, o controle de caixa, o balanço patrimonial e o ponto de equilíbrio apresentaram maior recorrência e nos demais artefatos houve uma distribuição mais igualitária entre os procedimentos analisados. Assim, os resultados evidenciaram que os pesquisados compreendem a importância dos procedimentos contábeis gerenciais no processo estratégico, mas ainda não os utiliza plenamente, o que pode comprometer a busca por um diferencial competitivo.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBPaiva , Simone Bastoshttp://lattes.cnpq.br/0784559041772247Melo, Wilton Alexandre de2019-11-07T18:49:09Z2019-03-272019-11-07T18:49:09Z2019-02-22info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/16379porAttribution-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:UFPB2019-11-07T18:49:09Zoai:repositorio.ufpb.br:123456789/16379Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2019-11-07T18:49:09Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false
dc.title.none.fl_str_mv Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano
title Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano
spellingShingle Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano
Melo, Wilton Alexandre de
Procedimentos contábeis gerenciais
Estratégias empresariais
Visão Baseada em Recursos
Microempresas
Management accounting procedures
Business strategies
Resource Based View
Microenterprises
Contabilidade
Contabilidade gerencial
Estratégias empresariais
Microempresas – Cariri Ocidental – Paraíba
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
title_short Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano
title_full Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano
title_fullStr Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano
title_full_unstemmed Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano
title_sort Procedimentos contábeis gerenciais e elaboração de estratégias: um estudo em empresas comerciais na Região do Cariri Ocidental Paraibano
author Melo, Wilton Alexandre de
author_facet Melo, Wilton Alexandre de
author_role author
dc.contributor.none.fl_str_mv Paiva , Simone Bastos
http://lattes.cnpq.br/0784559041772247
dc.contributor.author.fl_str_mv Melo, Wilton Alexandre de
dc.subject.por.fl_str_mv Procedimentos contábeis gerenciais
Estratégias empresariais
Visão Baseada em Recursos
Microempresas
Management accounting procedures
Business strategies
Resource Based View
Microenterprises
Contabilidade
Contabilidade gerencial
Estratégias empresariais
Microempresas – Cariri Ocidental – Paraíba
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
topic Procedimentos contábeis gerenciais
Estratégias empresariais
Visão Baseada em Recursos
Microempresas
Management accounting procedures
Business strategies
Resource Based View
Microenterprises
Contabilidade
Contabilidade gerencial
Estratégias empresariais
Microempresas – Cariri Ocidental – Paraíba
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
description The objective of this study was to analyze the relationship between the use of managerial procedures and the process of strategy development in the smaller companies that are part of the Cariri Western Paraíba region. With support on the principles of Resource Based on Vision Theory (VBR), we adopted a perspective of the internal environment, where are produced and made available the informations to the managers. This is a descriptive survey, developed by means of a survey of information about the data that were released in five parts, the first and second part treated of the description by respondents and companies, a third and a fourth , the use and importance of management artifacts, and the fifth approached strategic procedures. It was applied to a sample of 55 companies from the supermarket sector in the region of Cariri Western Paraíba, chosen by accessibility. The analyzes were carried out using descriptive statistics as a Spearman correlation, in order to verify the difference between: profile of the participants, profile of the companies, application of managerial procedures and process of elaboration of strategies. As a result, the manageable accounting procedures more used are operational control (52.1%), followed by costs (33.4%) and the less used are accounting statements (38.9%) and other artifacts (46 9%). The importance of these procedures we found that - Control rules ensure that data are controlled, costs, accounting controls, and other artifacts – are considered important or very important to the respondents, indicating a divergence between a use and a perception of importance. The elaboration of process aspects of strategy got 65,4% of agreement with the 32 analyzed variables, beeing that the creativity and intuition were considered by the sample how basilars elements on the strategey formation, obtaining a higher average on the presented evaluation (47,3%). In what concerns to the correlations, the participants and companies profile showed up practically indifferent to the use of acountting management tools and to the process of strategic elaboration, in this presenting some correlations with the schooling and time of action of the participants. Finally, in relations between the use of accounting procedures and the process of strategic elaboration was mainly that the control of cash, balance sheet and the break-even point,were presented greater recurrence and on the other artifacts there was a more egalitarian distribution between analyzed procedures. Thus, the results have evidenced the reaserched understood the importance of managerial processes in the strategic process, but they still do not use them fully, which may compromise a search for a competitive differential.
publishDate 2019
dc.date.none.fl_str_mv 2019-11-07T18:49:09Z
2019-03-27
2019-11-07T18:49:09Z
2019-02-22
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/123456789/16379
url https://repositorio.ufpb.br/jspui/handle/123456789/16379
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)
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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
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