Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas

Detalhes bibliográficos
Autor(a) principal: Barreto, Kamilla Alves
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/123456789/16372
Resumo: The objective of this study is to investigate the relation of contingency factors in the adoption of management accounting practices in the agroindustrial sector of the state of Paraíba-PB. As a methodology was used a survey through a structured questionnaire, with open and closed questions made by the researcher in an interview with the representatives of the enterprise investigated, obtaining as a sample thirty-two agroindustries. The questionnaire was composed of 84 questions, divided into 4 blocks, in which the respondent was asked to select among the assertions that best meets their perception about the topic. Data analysis was done through descriptive statistics from frequency observation, inferential correlation analysis and Cluster analysis using statistical software and the Cramer V test, with a significance level of 5%. As results, it was possible to perceive that the management of the companies surveyed is more related to the use of traditional practices. The practices of cash flow, break-even, analysis of product profitability and profitability of the segment, classified as information for decision making, stand out among the practices with the highest perception of adoption. The Balanced Scorecard and the Economic Value Added (EVA) were among all the managerial accounting practices, the ones which presented the lowest rate of adoption. It was noticed the increase in the adoption of management accounting practices in agroindustries that are inserted in stable environments, possessing high technology of medium and large size, with functional structure and strategy focused on differentiation. The adoption of traditional practices prevails in the different clusters, however, the levels of adoption of modern practices in groups of agroindustries inserted in more stable, high technology or larger environments are raised.
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spelling Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias ParaibanasPráticas de Contabilidade GerencialFatores ContingenciaisAgroindústriasManagement Accounting PracticesContingency FactorsAgroindustriesContabilidadeContabilidade gerencial – PráticasFatores contingenciaisCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThe objective of this study is to investigate the relation of contingency factors in the adoption of management accounting practices in the agroindustrial sector of the state of Paraíba-PB. As a methodology was used a survey through a structured questionnaire, with open and closed questions made by the researcher in an interview with the representatives of the enterprise investigated, obtaining as a sample thirty-two agroindustries. The questionnaire was composed of 84 questions, divided into 4 blocks, in which the respondent was asked to select among the assertions that best meets their perception about the topic. Data analysis was done through descriptive statistics from frequency observation, inferential correlation analysis and Cluster analysis using statistical software and the Cramer V test, with a significance level of 5%. As results, it was possible to perceive that the management of the companies surveyed is more related to the use of traditional practices. The practices of cash flow, break-even, analysis of product profitability and profitability of the segment, classified as information for decision making, stand out among the practices with the highest perception of adoption. The Balanced Scorecard and the Economic Value Added (EVA) were among all the managerial accounting practices, the ones which presented the lowest rate of adoption. It was noticed the increase in the adoption of management accounting practices in agroindustries that are inserted in stable environments, possessing high technology of medium and large size, with functional structure and strategy focused on differentiation. The adoption of traditional practices prevails in the different clusters, however, the levels of adoption of modern practices in groups of agroindustries inserted in more stable, high technology or larger environments are raised.NenhumaO objetivo deste estudo é investigar a relação de fatores contingenciais na adoção de práticas de contabilidade gerencial, no setor agroindustrial do estado da Paraíba-PB. Como metodologia foi utilizada uma survey por meio de questionário estruturado, com perguntas abertas e fechadas efetuadas pela pesquisadora em entrevista com os representantes do empreendimento investigado, obtendo como amostra trinta e duas agroindústrias. O questionário foi composto por 84 questões, divididas em 4 blocos, nos quais foi solicitado ao respondente para que selecione dentre as assertivas a que melhor atende a sua percepção acerca do tema. A análise dos dados se deu através de estatística descritiva a partir de observação de frequências, análise inferencial de correlação e análise de Clusters utilizando software estatístico e o teste de V de Cramer, com nível de significância de 5%. Como resultados, foi possível perceber que a gestão das empresas pesquisadas está mais relacionada ao uso de práticas tradicionais. As práticas de fluxo de caixa, ponto de equilíbrio, análise da lucratividade do produto e lucratividade do segmento, classificadas como informações para a tomada de decisões, destacam-se entre as práticas com a maior percepção de adoção. Já o Balanced Scorecard e o Economic Value Added (EVA), foram dentre todas as práticas de contabilidade gerencial, as que apresentaram o menor índice de adoção. Percebeu-se o aumento da adoção das práticas de contabilidade gerencial em agroindústrias que estão inseridas em ambientes estáveis, detentoras de alta tecnologia, de médio e grande porte, com estrutura funcional e com estratégia voltada para a diferenciação. A adoção de práticas tradicionais prevalece nos diferentes clusters, no entanto elevam-se os níveis de adoção de práticas modernas em agrupamentos de agroindústrias inseridas em ambientes mais estáveis, de alta tecnologia ou de maior porte.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCallado, Aldo Leonardo Cunhahttp://lattes.cnpq.br/2210545587344776Barreto, Kamilla Alves2019-11-07T18:10:15Z2019-03-272019-11-07T18:10:15Z2019-02-26info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/16372porAttribution-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:UFPB2019-11-07T18:10:15Zoai:repositorio.ufpb.br:123456789/16372Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2019-11-07T18:10:15Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false
dc.title.none.fl_str_mv Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas
title Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas
spellingShingle Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas
Barreto, Kamilla Alves
Práticas de Contabilidade Gerencial
Fatores Contingenciais
Agroindústrias
Management Accounting Practices
Contingency Factors
Agroindustries
Contabilidade
Contabilidade gerencial – Práticas
Fatores contingenciais
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
title_short Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas
title_full Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas
title_fullStr Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas
title_full_unstemmed Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas
title_sort Práticas de contabilidade gerencial e fatores contingenciais em Agroindústrias Paraibanas
author Barreto, Kamilla Alves
author_facet Barreto, Kamilla Alves
author_role author
dc.contributor.none.fl_str_mv Callado, Aldo Leonardo Cunha
http://lattes.cnpq.br/2210545587344776
dc.contributor.author.fl_str_mv Barreto, Kamilla Alves
dc.subject.por.fl_str_mv Práticas de Contabilidade Gerencial
Fatores Contingenciais
Agroindústrias
Management Accounting Practices
Contingency Factors
Agroindustries
Contabilidade
Contabilidade gerencial – Práticas
Fatores contingenciais
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
topic Práticas de Contabilidade Gerencial
Fatores Contingenciais
Agroindústrias
Management Accounting Practices
Contingency Factors
Agroindustries
Contabilidade
Contabilidade gerencial – Práticas
Fatores contingenciais
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
description The objective of this study is to investigate the relation of contingency factors in the adoption of management accounting practices in the agroindustrial sector of the state of Paraíba-PB. As a methodology was used a survey through a structured questionnaire, with open and closed questions made by the researcher in an interview with the representatives of the enterprise investigated, obtaining as a sample thirty-two agroindustries. The questionnaire was composed of 84 questions, divided into 4 blocks, in which the respondent was asked to select among the assertions that best meets their perception about the topic. Data analysis was done through descriptive statistics from frequency observation, inferential correlation analysis and Cluster analysis using statistical software and the Cramer V test, with a significance level of 5%. As results, it was possible to perceive that the management of the companies surveyed is more related to the use of traditional practices. The practices of cash flow, break-even, analysis of product profitability and profitability of the segment, classified as information for decision making, stand out among the practices with the highest perception of adoption. The Balanced Scorecard and the Economic Value Added (EVA) were among all the managerial accounting practices, the ones which presented the lowest rate of adoption. It was noticed the increase in the adoption of management accounting practices in agroindustries that are inserted in stable environments, possessing high technology of medium and large size, with functional structure and strategy focused on differentiation. The adoption of traditional practices prevails in the different clusters, however, the levels of adoption of modern practices in groups of agroindustries inserted in more stable, high technology or larger environments are raised.
publishDate 2019
dc.date.none.fl_str_mv 2019-11-07T18:10:15Z
2019-03-27
2019-11-07T18:10:15Z
2019-02-26
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/123456789/16372
url https://repositorio.ufpb.br/jspui/handle/123456789/16372
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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