Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras
Autor(a) principal: | |
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Data de Publicação: | 2017 |
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/123456789/12567 |
Resumo: | Economic changes related to models of organizational structure, people's behavior and values, and new business models require a new positioning of managerial accounting, since this is one of the leading providers of information for the decision-making process of the organizations. Thus, it is increasingly required that managerial accounting provide a better basis to support such decisions. In this sense, the Global Management Accounting Principles (GMAP) have emerged as good management practices that companies can implement. Based on these discussions, the objective of this research is to analysis the relationship of GMAP with the corporate reputation and the performance of the Brazilian public companies. The sample analyzed comprised 342 companies listed in B3 during the period from 2010 to 2016. In order to respond to the research problem, the methodology consisted in the construction of an index of adequacy to the recommendations proposed by the GMAP, observing the impacts of the good practices of the managerial accounting upon the organizational performance and the corporate reputation of the companies. Data analysis was performed using statistical estimates such as the use of mean and Principal Component Analysis for the estimation of the index, and regressions for the observation of the proposed relations. The results obtained showed that, through the managerial accounting index, companies attend more than 50% of the practices that should be observed by the organizations according to the GMAP, that is, companies prefer not to disclose in their reports the managerial information about their management. It was also observed that after 2014 there was an increase in the index relative to managerial practices, which provides indications of a greater concern of the companies towards the adopted practices. With respect to the corporate reputation of the companies, a positive relationship with the management practices was observed, evidencing that the reputation of the company must be a strategic decision of the organization, planned to reach the established objectives. As for the performance of the companies, it was noticed that the management practices adopted by them affect more their market performance and the expectations of future growth, thus demonstrating a positive relation, as it is assumed by the CGMA proposal and institutional theory once management practices are routines incorporated into the organizational identity of companies, reflecting better long-term results. |
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Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileirasPrincípios globais de contabilidade gerencialReputação corporativaDesempenhoGlobal management accounting principlesCorporate reputationPerformanceCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISEconomic changes related to models of organizational structure, people's behavior and values, and new business models require a new positioning of managerial accounting, since this is one of the leading providers of information for the decision-making process of the organizations. Thus, it is increasingly required that managerial accounting provide a better basis to support such decisions. In this sense, the Global Management Accounting Principles (GMAP) have emerged as good management practices that companies can implement. Based on these discussions, the objective of this research is to analysis the relationship of GMAP with the corporate reputation and the performance of the Brazilian public companies. The sample analyzed comprised 342 companies listed in B3 during the period from 2010 to 2016. In order to respond to the research problem, the methodology consisted in the construction of an index of adequacy to the recommendations proposed by the GMAP, observing the impacts of the good practices of the managerial accounting upon the organizational performance and the corporate reputation of the companies. Data analysis was performed using statistical estimates such as the use of mean and Principal Component Analysis for the estimation of the index, and regressions for the observation of the proposed relations. The results obtained showed that, through the managerial accounting index, companies attend more than 50% of the practices that should be observed by the organizations according to the GMAP, that is, companies prefer not to disclose in their reports the managerial information about their management. It was also observed that after 2014 there was an increase in the index relative to managerial practices, which provides indications of a greater concern of the companies towards the adopted practices. With respect to the corporate reputation of the companies, a positive relationship with the management practices was observed, evidencing that the reputation of the company must be a strategic decision of the organization, planned to reach the established objectives. As for the performance of the companies, it was noticed that the management practices adopted by them affect more their market performance and the expectations of future growth, thus demonstrating a positive relation, as it is assumed by the CGMA proposal and institutional theory once management practices are routines incorporated into the organizational identity of companies, reflecting better long-term results.NenhumaAs mudanças econômicas relacionadas aos modelos das estruturas organizacionais, ao comportamento e valores das pessoas e aos novos modelos de negócios requerem um novo posicionamento da contabilidade gerencial, visto que esta é um dos principais fornecedores de informações para o processo de tomada de decisão das organizações. Assim, requer-se cada vez mais que a contabilidade gerencial forneça melhores bases para subsidiar tais decisões. Nesse sentido, os Princípios Globais de Contabilidade Gerencial (PGCG) surgiram como boas práticas gerenciais que as empresas podem implementarem. Com base nessas discussões, o objetivo desta pesquisa consiste na análise da relação dos PGCG com a reputação corporativa e o desempenho das companhias abertas brasileiras. A amostra analisada compreendeu 342 empresas listadas na B3, durante o período de 2010 a 2016. Para responder ao problema de pesquisa, a metodologia consistiu na construção de um índice de adequação às recomendações propostas pelos PGCG, observando-se os impactos das boas práticas da contabilidade gerencial sobre o desempenho organizacional e a reputação corporativa das companhias. A análise dos dados deu-se por meio de estimações estatísticas como o uso de média e da Análise de Componentes Principais para a estimação do índice, e de regressões para a observação das relações propostas. Os resultados obtidos demonstraram, por meio do índice de contabilidade gerencial, que as companhias atendem a mais de 50% das práticas que deveriam ser observadas pelas organizações de acordo com o PGCG, ou seja, as companhias preferem não divulgar em seus relatórios informações gerenciais de sua gestão. Também foi observado que, após 2014 houve um aumento do índice relativo às práticas gerenciais, o que fornece indícios de uma maior preocupação das empresas para com as condutas adotas. Sobre a reputação corporativa das companhias, percebeu-se uma relação positiva com as práticas gerencias, evidenciando-se assim, que a reputação da empresa deve ser fruto de uma decisão estratégica da organização, planejada para atender os objetivos estabelecidos. Já para o desempenho das companhias, percebeu-se que as práticas gerenciais adotadas afetam mais o seu desempenho de mercado e a expectativa de crescimento futuro, demonstrando assim uma relação positiva, tal como é presumido pela proposta do CGMA e a teoria institucional, uma vez que, as práticas gerenciais são rotinas incorporadas à identidade organizacional das empresas, refletindo em melhores resultados a longo prazo.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBLucena, Wenner Glaucio Lopeshttp://lattes.cnpq.br/8131572207239842Costa, Ingrid Laís de Sena2018-12-11T20:06:22Z2018-12-112018-12-11T20:06:22Z2017-12-04info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/12567porAttribution-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:UFPB2018-12-11T20:06:22Zoai:repositorio.ufpb.br:123456789/12567Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2018-12-11T20:06:22Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras |
title |
Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras |
spellingShingle |
Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras Costa, Ingrid Laís de Sena Princípios globais de contabilidade gerencial Reputação corporativa Desempenho Global management accounting principles Corporate reputation Performance CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras |
title_full |
Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras |
title_fullStr |
Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras |
title_full_unstemmed |
Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras |
title_sort |
Princípios globais de contabilidade gerencial: relação de práticas gerenciais com a reputação corporativa e com o desempenho das companhias abertas brasileiras |
author |
Costa, Ingrid Laís de Sena |
author_facet |
Costa, Ingrid Laís de Sena |
author_role |
author |
dc.contributor.none.fl_str_mv |
Lucena, Wenner Glaucio Lopes http://lattes.cnpq.br/8131572207239842 |
dc.contributor.author.fl_str_mv |
Costa, Ingrid Laís de Sena |
dc.subject.por.fl_str_mv |
Princípios globais de contabilidade gerencial Reputação corporativa Desempenho Global management accounting principles Corporate reputation Performance CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Princípios globais de contabilidade gerencial Reputação corporativa Desempenho Global management accounting principles Corporate reputation Performance CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Economic changes related to models of organizational structure, people's behavior and values, and new business models require a new positioning of managerial accounting, since this is one of the leading providers of information for the decision-making process of the organizations. Thus, it is increasingly required that managerial accounting provide a better basis to support such decisions. In this sense, the Global Management Accounting Principles (GMAP) have emerged as good management practices that companies can implement. Based on these discussions, the objective of this research is to analysis the relationship of GMAP with the corporate reputation and the performance of the Brazilian public companies. The sample analyzed comprised 342 companies listed in B3 during the period from 2010 to 2016. In order to respond to the research problem, the methodology consisted in the construction of an index of adequacy to the recommendations proposed by the GMAP, observing the impacts of the good practices of the managerial accounting upon the organizational performance and the corporate reputation of the companies. Data analysis was performed using statistical estimates such as the use of mean and Principal Component Analysis for the estimation of the index, and regressions for the observation of the proposed relations. The results obtained showed that, through the managerial accounting index, companies attend more than 50% of the practices that should be observed by the organizations according to the GMAP, that is, companies prefer not to disclose in their reports the managerial information about their management. It was also observed that after 2014 there was an increase in the index relative to managerial practices, which provides indications of a greater concern of the companies towards the adopted practices. With respect to the corporate reputation of the companies, a positive relationship with the management practices was observed, evidencing that the reputation of the company must be a strategic decision of the organization, planned to reach the established objectives. As for the performance of the companies, it was noticed that the management practices adopted by them affect more their market performance and the expectations of future growth, thus demonstrating a positive relation, as it is assumed by the CGMA proposal and institutional theory once management practices are routines incorporated into the organizational identity of companies, reflecting better long-term results. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-12-04 2018-12-11T20:06:22Z 2018-12-11 2018-12-11T20:06:22Z |
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/123456789/12567 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/12567 |
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 |
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1801842937923895296 |