THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES

Detalhes bibliográficos
Autor(a) principal: Sousa, Josevaldo Amaral de
Data de Publicação: 2015
Outros Autores: Leone, Rodrigo José Guerra, Gomes, Anailson Marcio
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/5921
Resumo: Small and Medium Enterprises face difficulties in accessing external financing arising largely from the fragility of the financial information. As a result, the profile of the entrepreneur, his managerial career associated with their reputation and trustworthiness appear as the most important determinants of credit decisions. This study aims to evaluate if the organizational learning and strategic use of accounting information influences the quality of credit uptake by Small Businesses in Rio Grande do Norte and observe the extent to which learning ability organizational and strategic use of accounting information can affect the quality of fundraising by these companies. The data collected through a structured questionnaire with closed questions applied to the object of study reports produced by companies and accounting firms providing advisory services to such companies on 126 accounting firms located in Natal / RN. Analyzed with the technique of canonical correlation analysis, considering the observed original data to study the existing associations between an initial group of characteristics of Organizational Learning and Strategic Use of Accounting Information with a second group formed by the characteristics of Credit Quality. The research findings reveal that both strategic use of accounting information as organizational learning influence the quality of the credit received.Keywords: Fundraising. Accounting Information. Granting of credit, Learning Organization.
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spelling THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSESLA INFLUENCIA DE APRENDIZAJE ORGANIZACIONAL Y USO ESTRATÉGICO DE LA INFORMACIÓN CONTABLE EN FINANCIACIÓN PARA LAS PEQUEÑAS EMPRESASA INFLUÊNCIA DA APRENDIZAGEM ORGANIZACIONAL E DO USO ESTRATÉGICO DA INFORMAÇÃO CONTÁBIL NA CAPTAÇÃO DE RECURSOS POR EMPRESAS DE PEQUENO PORTESmall and Medium Enterprises face difficulties in accessing external financing arising largely from the fragility of the financial information. As a result, the profile of the entrepreneur, his managerial career associated with their reputation and trustworthiness appear as the most important determinants of credit decisions. This study aims to evaluate if the organizational learning and strategic use of accounting information influences the quality of credit uptake by Small Businesses in Rio Grande do Norte and observe the extent to which learning ability organizational and strategic use of accounting information can affect the quality of fundraising by these companies. The data collected through a structured questionnaire with closed questions applied to the object of study reports produced by companies and accounting firms providing advisory services to such companies on 126 accounting firms located in Natal / RN. Analyzed with the technique of canonical correlation analysis, considering the observed original data to study the existing associations between an initial group of characteristics of Organizational Learning and Strategic Use of Accounting Information with a second group formed by the characteristics of Credit Quality. The research findings reveal that both strategic use of accounting information as organizational learning influence the quality of the credit received.Keywords: Fundraising. Accounting Information. Granting of credit, Learning Organization.  Las pequeñas y medianas empresas se enfrentan a dificultades para acceder a financiación externa derivada en gran parte de la debilidad de la información financiera. Como resultado, el perfil del emprendedor, su carrera como manager asociado con reputación y fiabilidad aparecen como los determinantes más importantes de las decisiones de crédito. Este estudio investiga si el aprendizaje organizacional y el uso estratégico de la información contable influye en la calidad de la recogida de crédito para las pequeñas empresas y observar en qué medida la capacidad de aprendizaje de la organización y el uso estratégico de la información contable puede afectar a la calidad de la captura recursos para estas empresas. Los datos recogidos en 126 empresas de contabilidad localizados en Natal / RN fueron analizados con la técnica de análisis de correlación canónica, teniendo en cuenta los datos observados originales, para estudiar las asociaciones existentes entre un grupo inicial de características de Aprendizaje Organizacional y uso estratégico de la información contable con un segundo grupo formado por las características de la calidad crediticia. Los resultados de la encuesta revelan que tanto el uso estratégico de la información contable como influencia el aprendizaje organizacional de la calidad del crédito recibido. Palabras clave: Recaudación de Fondos. Información financiera relevante. Préstamos. Aprendizaje Organizacional.As Pequenas e Médias Empresas enfrentam dificuldades no acesso ao financiamento externo advindo em grande parte da fragilidade das informações financeiras. Em decorrência, o perfil do empresário, sua trajetória gerencial associado a sua reputação e idoneidade aparecem como os determinantes mais importantes da decisão de crédito. Este estudo buscou analisar se a aprendizagem organizacional e o uso estratégico das informações contábeis influenciam na qualidade da captação de crédito pelas Empresas de Pequeno Porte e observar até que ponto a capacidade de aprendizagem organizacional e o uso estratégico das informações contábeis podem interferir na qualidade da captação de recursos pelas referidas empresas. Os dados coletados através de um questionário estruturado com perguntas fechadas aplicado às empresas objeto de estudo e relatórios produzidos pelos escritórios contábeis que prestam serviços de assessoria a tais empresas o qual foi aplicado em 126 escritórios de contabilidade localizados em Natal/RN foram analisados com a técnica de análise de correlação canônica, considerando os dados originais observados, para estudar as associações existentes entre um grupo inicial de características da Aprendizagem Organizacional e Uso Estratégico da Informação Contábil com um segundo grupo formado pelas características da Qualidade do Crédito. Os resultados da pesquisa revelam que tanto uso estratégico da informação contábil quanto a aprendizagem organizacional influenciam na qualidade do crédito captado.Palavras-chave: Captação de recursos. Informações contábeis relevantes. Concessão de crédito. Aprendizagem Organizacional.Portal de Periódicos Eletrônicos da UFRN2015-06-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/5921REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 190-214REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 190-214REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 190-2142176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/5921/5407Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessSousa, Josevaldo Amaral deLeone, Rodrigo José GuerraGomes, Anailson Marcio2019-10-09T22:32:44Zoai:periodicos.ufrn.br:article/5921Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:32:44Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES
LA INFLUENCIA DE APRENDIZAJE ORGANIZACIONAL Y USO ESTRATÉGICO DE LA INFORMACIÓN CONTABLE EN FINANCIACIÓN PARA LAS PEQUEÑAS EMPRESAS
A INFLUÊNCIA DA APRENDIZAGEM ORGANIZACIONAL E DO USO ESTRATÉGICO DA INFORMAÇÃO CONTÁBIL NA CAPTAÇÃO DE RECURSOS POR EMPRESAS DE PEQUENO PORTE
title THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES
spellingShingle THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES
Sousa, Josevaldo Amaral de
title_short THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES
title_full THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES
title_fullStr THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES
title_full_unstemmed THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES
title_sort THE INFLUENCE OF ORGANIZATIONAL LEARNING AND Strategic USE OF ACCOUNTING INFORMATION IN THE ACQUISITION OF FUNDRAISING FOR SMALL BUSINESSES
author Sousa, Josevaldo Amaral de
author_facet Sousa, Josevaldo Amaral de
Leone, Rodrigo José Guerra
Gomes, Anailson Marcio
author_role author
author2 Leone, Rodrigo José Guerra
Gomes, Anailson Marcio
author2_role author
author
dc.contributor.author.fl_str_mv Sousa, Josevaldo Amaral de
Leone, Rodrigo José Guerra
Gomes, Anailson Marcio
description Small and Medium Enterprises face difficulties in accessing external financing arising largely from the fragility of the financial information. As a result, the profile of the entrepreneur, his managerial career associated with their reputation and trustworthiness appear as the most important determinants of credit decisions. This study aims to evaluate if the organizational learning and strategic use of accounting information influences the quality of credit uptake by Small Businesses in Rio Grande do Norte and observe the extent to which learning ability organizational and strategic use of accounting information can affect the quality of fundraising by these companies. The data collected through a structured questionnaire with closed questions applied to the object of study reports produced by companies and accounting firms providing advisory services to such companies on 126 accounting firms located in Natal / RN. Analyzed with the technique of canonical correlation analysis, considering the observed original data to study the existing associations between an initial group of characteristics of Organizational Learning and Strategic Use of Accounting Information with a second group formed by the characteristics of Credit Quality. The research findings reveal that both strategic use of accounting information as organizational learning influence the quality of the credit received.Keywords: Fundraising. Accounting Information. Granting of credit, Learning Organization.
publishDate 2015
dc.date.none.fl_str_mv 2015-06-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/5921
url https://periodicos.ufrn.br/ambiente/article/view/5921
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/5921/5407
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 190-214
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 190-214
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 190-214
2176-9036
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reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
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