Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3

Detalhes bibliográficos
Autor(a) principal: de Camargo, Tiago Francisco
Data de Publicação: 2018
Outros Autores: Zanin, Antônio, Moura, Geovanne Dias de, Daleaste, Juliano Correa, Pilatti Bortoluzzi, Citania Aparecida
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/13841
Resumo: Purpose: The research This work aimed to analyze the influence of organizational complexity on the measurement of biological assets in the public companies listed in B3. Methodology: To do so, a descriptive, documental and quantitative research was carried out by means of a document, with data obtained through the Economática® database and also in the electronic site of B3. The sample consisted of a set of all the companies listed in B3, however, the sample refers only to the companies that have disclosed biological assets of short or long term in their statements in the balance sheet. Results: The results show that there is an influence of the organizational complexity for the measurement of the biological assets. The multiple regression model explains that 54% of the changes in the measurement records of the companies' total biological assets can be explained by the variable Log_At total according to the predictive model: (Y = 0.654Xi + 0.281x - 0.115 xi + ei). It was verified that, although regarding the form of measurement of the biological assets, the companies of the sample revealed that 72% carry out the valuation of these based on the criteria of the discounted cash flow. Contributions of the Study: Considering the normative nature of CPC 29 and its impacts on the criteria of evaluations of biological assets and agricultural products, the research produced a predictive model capable of explaining and clarifying that aspects of organizational complexity influence the classification of the criterion of measurement of total biological assets and the predictive model can be very useful to produce information for decision making on the aspects investigated, besides offering an additional theoretical contribution for the advancement of studies related to the identification of the organizational complexity and the criteria of measurement of the biological assets.
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spelling Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3Influencia de la complejidad organizacional en la medición de los activos biológicos de las compañías abiertas listadas de B3Influência da complexidade organizacional para contabilização de ativos biológicos das empresas da B3Biological assets. Measurement. Organizational complexity.Activos biológicos. Medición. Complejidad organizacional.Ativos biológicos. Mensuração. Complexidade organizacional.Purpose: The research This work aimed to analyze the influence of organizational complexity on the measurement of biological assets in the public companies listed in B3. Methodology: To do so, a descriptive, documental and quantitative research was carried out by means of a document, with data obtained through the Economática® database and also in the electronic site of B3. The sample consisted of a set of all the companies listed in B3, however, the sample refers only to the companies that have disclosed biological assets of short or long term in their statements in the balance sheet. Results: The results show that there is an influence of the organizational complexity for the measurement of the biological assets. The multiple regression model explains that 54% of the changes in the measurement records of the companies' total biological assets can be explained by the variable Log_At total according to the predictive model: (Y = 0.654Xi + 0.281x - 0.115 xi + ei). It was verified that, although regarding the form of measurement of the biological assets, the companies of the sample revealed that 72% carry out the valuation of these based on the criteria of the discounted cash flow. Contributions of the Study: Considering the normative nature of CPC 29 and its impacts on the criteria of evaluations of biological assets and agricultural products, the research produced a predictive model capable of explaining and clarifying that aspects of organizational complexity influence the classification of the criterion of measurement of total biological assets and the predictive model can be very useful to produce information for decision making on the aspects investigated, besides offering an additional theoretical contribution for the advancement of studies related to the identification of the organizational complexity and the criteria of measurement of the biological assets.Objetivo: La investigación Este trabajo objetivó analizar verificar la influencia de la complejidad organizacional en la medición de los activos biológicos en las compañías abiertas listadas en la B3. Metodología: Para ello, se realizó una investigación descriptiva, documental y cuantitativa, por medio documental, con datos obtenidos por medio de la base de datos Economática® y también en el correo electrónico de B3. La muestra fue constituida por un conjunto de todas las empresas listadas en la B3, sin embargo muestra se refiere sólo a las compañías empresas abiertas que evidenciaron activos biológicos a corto o largo plazo en sus demostraciones en el balance general. Resultados: Los resultados evidencian que ha influido la complejidad organizacional para la medición de los activos biológicos. El modelo de regresión múltiple, explica que el 54%, de las variaciones en los registros de medición de los activos biológicos totales de las empresas, pueden ser explicados a través de la variable Log_ At total de acuerdo con el modelo predictivo: (Y = 0,654Xi + 0,281xi - 0,115 xi + ei). Se verificó si, aunque la forma de medición de los activos biológicos las empresas de la muestra revelaron que el 72% realiza la valoración de éstos con base en los criterios del flujo de caja descontado. Contribuciones del Estudio: Considerando el carácter normativo del CPC 29 y sus impactos provocados en los criterios de evaluación de los activos biológicos y de los productos agrícolas, la investigación ha producido un modelo predictivo capaz de explicar y aclarar que los aspectos de la complejidad organizacional, ejercen influencia en la forma del clasificación del criterio de medición de los valores los activos biológicos totales pudiendo el modelo predictivo ser muy útil para producir informaciones para la tomada de decisión sobre los aspectos investigados, además de ofrecer una contribución adicional teórica para el avance de estudios relacionados con la identificación de la complejidad organizacional y de los criterios de medición de los activos biológicos.  Objetivo: A pesquisa objetivou verificar a influência da complexidade organizacional na mensuração dos ativos biológicos das companhias abertas listadas na B3. Metodologia: Para tal, realizou-se pesquisa descritiva, documental e quantitativa, com dados obtidos por meio da base de dados Economática e também no sítio eletrônico da B3. A amostra foi constituída por um conjunto de companhias abertas que evidenciaram ativos biológicos de curto ou longo prazo no balanço patrimonial. Resultados: Os resultados evidenciam que há influência da complexidade organizacional para a mensuração dos ativos biológicos. O modelo de regressão múltipla, explica que 54%, das variações nos registros de mensuração dos ativos biológicos totais das empresas, podem ser explicados através da variável Log_ At total de acordo com o modelo preditivo: (Y= 0,654Xi + 0,281xi - 0,115xi + ei). Verificou se, ainda que quanto a forma de mensuração dos ativos biológicos as empresas da amostra revelaram que 72% realizam a valoração destes com base nos critérios do fluxo de caixa descontado. Contribuições do Estudo: Considerando o caráter normativo do CPC 29 e seus impactos provocados nos critérios de avaliações dos ativos biológicos e dos produtos agrícolas, a pesquisa produziu um modelo preditivo capaz de explicar e esclarecer que os aspectos da complexidade organizacional, exercem influência na forma de classificação do critério de mensuração dos ativos biológicos totais podendo este modelo ser muito útil para produzir informações para tomada de decisão  sobre os aspectos investigados, além de oferecer uma contribuição adicional teórica para o avanço de estudos relacionados a identificação da complexidade organizacional e dos critérios de mensuração  dos ativos biológicos.Portal de Periódicos Eletrônicos da UFRN2018-09-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/1384110.21680/2176-9036.2019v11n1ID13841REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 No. 1 (2019): Jan./Jun.; 1-21REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 Núm. 1 (2019): Jan./Jun.; 1-21REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 11 n. 1 (2019): Jan./Jun.; 1-212176-903610.21680/2176-9036.2019v11n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/13841/10664Copyright (c) 2018 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessde Camargo, Tiago FranciscoZanin, AntônioMoura, Geovanne Dias deDaleaste, Juliano CorreaPilatti Bortoluzzi, Citania Aparecida2019-10-09T22:27:30Zoai:periodicos.ufrn.br:article/13841Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:27:30Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3
Influencia de la complejidad organizacional en la medición de los activos biológicos de las compañías abiertas listadas de B3
Influência da complexidade organizacional para contabilização de ativos biológicos das empresas da B3
title Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3
spellingShingle Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3
de Camargo, Tiago Francisco
Biological assets. Measurement. Organizational complexity.
Activos biológicos. Medición. Complejidad organizacional.
Ativos biológicos. Mensuração. Complexidade organizacional.
title_short Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3
title_full Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3
title_fullStr Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3
title_full_unstemmed Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3
title_sort Influence of organizational complexity on the measurement of the biological assets of the public listed companies of B3
author de Camargo, Tiago Francisco
author_facet de Camargo, Tiago Francisco
Zanin, Antônio
Moura, Geovanne Dias de
Daleaste, Juliano Correa
Pilatti Bortoluzzi, Citania Aparecida
author_role author
author2 Zanin, Antônio
Moura, Geovanne Dias de
Daleaste, Juliano Correa
Pilatti Bortoluzzi, Citania Aparecida
author2_role author
author
author
author
dc.contributor.author.fl_str_mv de Camargo, Tiago Francisco
Zanin, Antônio
Moura, Geovanne Dias de
Daleaste, Juliano Correa
Pilatti Bortoluzzi, Citania Aparecida
dc.subject.por.fl_str_mv Biological assets. Measurement. Organizational complexity.
Activos biológicos. Medición. Complejidad organizacional.
Ativos biológicos. Mensuração. Complexidade organizacional.
topic Biological assets. Measurement. Organizational complexity.
Activos biológicos. Medición. Complejidad organizacional.
Ativos biológicos. Mensuração. Complexidade organizacional.
description Purpose: The research This work aimed to analyze the influence of organizational complexity on the measurement of biological assets in the public companies listed in B3. Methodology: To do so, a descriptive, documental and quantitative research was carried out by means of a document, with data obtained through the Economática® database and also in the electronic site of B3. The sample consisted of a set of all the companies listed in B3, however, the sample refers only to the companies that have disclosed biological assets of short or long term in their statements in the balance sheet. Results: The results show that there is an influence of the organizational complexity for the measurement of the biological assets. The multiple regression model explains that 54% of the changes in the measurement records of the companies' total biological assets can be explained by the variable Log_At total according to the predictive model: (Y = 0.654Xi + 0.281x - 0.115 xi + ei). It was verified that, although regarding the form of measurement of the biological assets, the companies of the sample revealed that 72% carry out the valuation of these based on the criteria of the discounted cash flow. Contributions of the Study: Considering the normative nature of CPC 29 and its impacts on the criteria of evaluations of biological assets and agricultural products, the research produced a predictive model capable of explaining and clarifying that aspects of organizational complexity influence the classification of the criterion of measurement of total biological assets and the predictive model can be very useful to produce information for decision making on the aspects investigated, besides offering an additional theoretical contribution for the advancement of studies related to the identification of the organizational complexity and the criteria of measurement of the biological assets.
publishDate 2018
dc.date.none.fl_str_mv 2018-09-13
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/13841
10.21680/2176-9036.2019v11n1ID13841
url https://periodicos.ufrn.br/ambiente/article/view/13841
identifier_str_mv 10.21680/2176-9036.2019v11n1ID13841
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/13841/10664
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. 11 No. 1 (2019): Jan./Jun.; 1-21
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 11 Núm. 1 (2019): Jan./Jun.; 1-21
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 11 n. 1 (2019): Jan./Jun.; 1-21
2176-9036
10.21680/2176-9036.2019v11n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
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)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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