THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE
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Data de Publicação: | 2015 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/40956 |
Resumo: | The present study aims at analyzing the relation between the artifacts of managerial accounting evidenced by Brazilian major public companies, and the characteristics of the control system of the organizational life cycle, using the Greiner model, presented in his study entitled Evolution and revolution as organizations grow (1998). It is an exploratory research developed by means of gathering secondary data from standardized financial demonstrations and annual reports of 2010, putting together a sample of 98 companies participating in the ranking of the greatest public companies in magazine Exame Melhores e Maiores, 2011 edition. The results showed that among the traditional artifacts most evidenced by companies, there is a highlight on Present Value and Budget. Concerning the disclosure of modern artifacts, there is Strategic Planning. It was possible to verify greater evidencing of traditional artifacts in companies which were younger (as old as 25 years) than the other ones in the sample. Concerning modern artifacts, the group of companies older than 25 years evidenced almost 50% more tools, suggesting that their usage occurs more frequently in most developed stages. The results of Spearman’s Correlation Coefficient Analysis demonstrate that there is positive correlation between age and disclosure of artifacts. As to size, measured by the total assets, it was possible to detect a significant and positive correlation only with the disclosure of modern artifacts, which corroborates, in general, with the premises of Contingency Theory. |
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THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLEOS ARTEFATOS DA CONTABILIDADE GERENCIAL E O CICLO DE VIDA ORGANIZACIONALArtifacts of managerial accounting. Disclosure. Organizational life cycle. Contingency theory.Artefatos da contabilidade gerencial. Evidenciação. Ciclo de vida organizacional. Teoria contingencial.The present study aims at analyzing the relation between the artifacts of managerial accounting evidenced by Brazilian major public companies, and the characteristics of the control system of the organizational life cycle, using the Greiner model, presented in his study entitled Evolution and revolution as organizations grow (1998). It is an exploratory research developed by means of gathering secondary data from standardized financial demonstrations and annual reports of 2010, putting together a sample of 98 companies participating in the ranking of the greatest public companies in magazine Exame Melhores e Maiores, 2011 edition. The results showed that among the traditional artifacts most evidenced by companies, there is a highlight on Present Value and Budget. Concerning the disclosure of modern artifacts, there is Strategic Planning. It was possible to verify greater evidencing of traditional artifacts in companies which were younger (as old as 25 years) than the other ones in the sample. Concerning modern artifacts, the group of companies older than 25 years evidenced almost 50% more tools, suggesting that their usage occurs more frequently in most developed stages. The results of Spearman’s Correlation Coefficient Analysis demonstrate that there is positive correlation between age and disclosure of artifacts. As to size, measured by the total assets, it was possible to detect a significant and positive correlation only with the disclosure of modern artifacts, which corroborates, in general, with the premises of Contingency Theory.O presente estudo tem como objetivo geral analisar a relação entre os artefatos da contabilidade gerencial evidenciados pelas maiores empresas de capital aberto no Brasil e as características do sistema de controle do ciclo de vida do modelo de Greiner, apresentado em seu estudo intitulado Evolution and revolution as organizations grow (1998). Trata-se de uma pesquisa exploratória desenvolvida por meio de um levantamento de dados secundários junto às demonstrações financeiras padronizadas e relatórios anuais de 2010, reunindo uma amostra de 98 empresas participantes do ranking das maiores companhias abertas da revista Exame Melhores e Maiores, edição 2011. Quanto aos resultados, dentre os artefatos tradicionais mais evidenciados pelas empresas, destacam-se o valor presente e o orçamento, enquanto que, em relação aos artefatos modernos, destaca-se o planejamento estratégico. Verifica-se uma maior evidenciação dos artefatos tradicionais no grupo de empresas mais jovens (até 25 anos) do que no restante da amostra. Em relação aos artefatos modernos, o grupo de empresas com mais de 25 anos evidencia quase 50% a mais de ferramentas, sugerindo que o seu uso ocorre com maior frequência nos estágios mais evoluídos em que se encontram as empresas. Os resultados da análise do coeficiente de correlação de Spearman demonstram que há correlação positiva entre a idade e a evidenciação de artefatos. Quanto ao tamanho, medido pelo ativo total, foi possível constatar uma correlação significante e positiva apenas com a evidenciação de artefatos modernos, corroborando, em linhas gerais, os pressupostos da teoria contingencial.UFRGS2015-02-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/40956ConTexto - Contabilidade em Texto; v. 14 n. 28 (2014): Set./Dez. 20142175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/40956/pdf_35Assunção, Renata RouquayrolLuca, Márcia Martins Mendes deVasconcelos, Alessandra Carvalho deCardoso, Vanessa Ingrid da Costainfo:eu-repo/semantics/openAccess2015-02-05T19:54:39Zoai:seer.ufrgs.br:article/40956Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2015-02-05T19:54:39ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE OS ARTEFATOS DA CONTABILIDADE GERENCIAL E O CICLO DE VIDA ORGANIZACIONAL |
title |
THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE |
spellingShingle |
THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE Assunção, Renata Rouquayrol Artifacts of managerial accounting. Disclosure. Organizational life cycle. Contingency theory. Artefatos da contabilidade gerencial. Evidenciação. Ciclo de vida organizacional. Teoria contingencial. |
title_short |
THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE |
title_full |
THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE |
title_fullStr |
THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE |
title_full_unstemmed |
THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE |
title_sort |
THE ARTIFACTS OF MANAGERIAL ACCOUNTING AND ORGANIZATIONAL LIFE CYCLE |
author |
Assunção, Renata Rouquayrol |
author_facet |
Assunção, Renata Rouquayrol Luca, Márcia Martins Mendes de Vasconcelos, Alessandra Carvalho de Cardoso, Vanessa Ingrid da Costa |
author_role |
author |
author2 |
Luca, Márcia Martins Mendes de Vasconcelos, Alessandra Carvalho de Cardoso, Vanessa Ingrid da Costa |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Assunção, Renata Rouquayrol Luca, Márcia Martins Mendes de Vasconcelos, Alessandra Carvalho de Cardoso, Vanessa Ingrid da Costa |
dc.subject.por.fl_str_mv |
Artifacts of managerial accounting. Disclosure. Organizational life cycle. Contingency theory. Artefatos da contabilidade gerencial. Evidenciação. Ciclo de vida organizacional. Teoria contingencial. |
topic |
Artifacts of managerial accounting. Disclosure. Organizational life cycle. Contingency theory. Artefatos da contabilidade gerencial. Evidenciação. Ciclo de vida organizacional. Teoria contingencial. |
description |
The present study aims at analyzing the relation between the artifacts of managerial accounting evidenced by Brazilian major public companies, and the characteristics of the control system of the organizational life cycle, using the Greiner model, presented in his study entitled Evolution and revolution as organizations grow (1998). It is an exploratory research developed by means of gathering secondary data from standardized financial demonstrations and annual reports of 2010, putting together a sample of 98 companies participating in the ranking of the greatest public companies in magazine Exame Melhores e Maiores, 2011 edition. The results showed that among the traditional artifacts most evidenced by companies, there is a highlight on Present Value and Budget. Concerning the disclosure of modern artifacts, there is Strategic Planning. It was possible to verify greater evidencing of traditional artifacts in companies which were younger (as old as 25 years) than the other ones in the sample. Concerning modern artifacts, the group of companies older than 25 years evidenced almost 50% more tools, suggesting that their usage occurs more frequently in most developed stages. The results of Spearman’s Correlation Coefficient Analysis demonstrate that there is positive correlation between age and disclosure of artifacts. As to size, measured by the total assets, it was possible to detect a significant and positive correlation only with the disclosure of modern artifacts, which corroborates, in general, with the premises of Contingency Theory. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-02-05 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/40956 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/40956 |
dc.language.iso.fl_str_mv |
por |
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por |
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https://seer.ufrgs.br/index.php/ConTexto/article/view/40956/pdf_35 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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UFRGS |
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UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 14 n. 28 (2014): Set./Dez. 2014 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
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ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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