Controle gerencial nas relações entre organizações: um estudo sob a perspectiva da teoria dos custos de transação

• Autor(a) principal: Almeida, Karla Katiuscia Nóbrega de
• Data de Publicação: 2018
• 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/123456789/15204
• topic: Transação; Contratos; Fornecedores; Clientes; Práticas de contabilidade gerencial avançadas; Transaction; Contracts; Suppliers; Customers; Advanced management accounting practices; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Among the theoretical models that can help in the understanding of the relations between companies, we chose in this study the Theory of Transaction Costs, which explains the interorganizational cooperation as a possibility to guarantee the reduced transaction costs, economic efficiency and transactional stability, together with the Contingency Theory, which offers explanatory potential for the determinants of managerial accounting practices. However, the accounting research has ignored the implications of the relationship between firms in control, satisfying themselves with their fixation on the traditional organizational hierarchy. In addition to the hierarchy, the market and the hybrid forms of transaction governance, predicted by the Theory of Transaction Costs, differ mainly depending on the characteristics of the transactions (frequency, uncertainty and specificity of assets) and contractual law regime which they are subject. In this perspective, broad economic, social and organizational tendencies can affect the companies and their individual practices, motivating the insertion of the relational perspective in the study of the determinants of the adoption of advanced management accounting practices. Thus, this thesis aimed to analyze how the distinctive attributes of transactions and contracts in relationships with suppliers and customers can influence the adoption of advanced management accounting practices. For this purpose, a multi-case study was carried out in six industries defined by theoretical sampling, through interviews and direct observation, analyzed with the support of the content analysis within each case and among the cases, according to the script proposed by Eisenhardt (1989). In order to achieve the proposed general objective, six propositions were established, derived from the research question, and verified through the cross-search of patterns made possible by the analysis among the cases. The results showed that some specific advanced management accounting practices, such as open book accounting, cost evaluation of product quality and zero base budget, among others, tend to be more important depending on the formality of contracts, duration and contractual completeness. It has also been found that the uncertainty in customer transactions perceived at moderate or high levels is associated with advanced performance appraisal practices. It is concluded that the uncertainty in the transactions with clients and the conclusion of formal contracts and their completeness with suppliers and clients, influences the adoption of advanced management accounting practices, initially impacting those related to performance evaluation and, as the contract term is broadened and the completeness of the perceived contract increases, the advance in practices is verified in those related to costs and financial control and planning and budgets.