Management practices in retail trade companies in the east region of the city of Porto Alegre (RS)
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/31156 |
Resumo: | Purpose: To identify the managerial accounting practices used in retail organizations in the Eastern Region of the city of Porto Alegre (RS). Moreover, study the effects of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for taking decisions. In a complementary way, the effect of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for decision making are investigated. Methodology: Descriptive research with a quantitative approach, it performed a data collection through a questionnaire with the owners/partners, administrators and employees of retail organizations in the region object of the study, totaling a non-probabilistic and accessibility sample of 26 companies. The questionnaire contemplated the profile of the respondents; management data; importance and use of management instruments and financial reports; and open questions to collect additional information. Results: Companies are on average micro-companies, with centralized decisions, with a few use of managerial instruments and they comprise accounting as a support for the tax area. The least used management tools are the Balanced Scorecard and product life cycle, and some companies do not even use basic operational and financial controls, such as inventories, accounts payable and receivable, and strategic plan. Also, they attach greater importance to managerial instruments than they use them. Contributions of the Study: Based on the perception of importance of financial reports and management tools, low level of training of managers, a few knowledge and use of management practices, therefore that more complexity of management tools, less importance attributed by managers to them. |
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Management practices in retail trade companies in the east region of the city of Porto Alegre (RS)Prácticas de gestión en empresas de comercio minorista de la región este de la ciudad de Porto Alegre (RS)Práticas de gestão nas empresas de comércio varejista na região leste da cidade de Porto Alegre (RS)Retail Business; Small Business; Management Instruments.Inglês.Negocio al por Menor; Pequeños Negocios; Instrumentos de Gestión.Comércio Varejista; Pequenas Empresas; Instrumentos Gerenciais.Purpose: To identify the managerial accounting practices used in retail organizations in the Eastern Region of the city of Porto Alegre (RS). Moreover, study the effects of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for taking decisions. In a complementary way, the effect of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for decision making are investigated. Methodology: Descriptive research with a quantitative approach, it performed a data collection through a questionnaire with the owners/partners, administrators and employees of retail organizations in the region object of the study, totaling a non-probabilistic and accessibility sample of 26 companies. The questionnaire contemplated the profile of the respondents; management data; importance and use of management instruments and financial reports; and open questions to collect additional information. Results: Companies are on average micro-companies, with centralized decisions, with a few use of managerial instruments and they comprise accounting as a support for the tax area. The least used management tools are the Balanced Scorecard and product life cycle, and some companies do not even use basic operational and financial controls, such as inventories, accounts payable and receivable, and strategic plan. Also, they attach greater importance to managerial instruments than they use them. Contributions of the Study: Based on the perception of importance of financial reports and management tools, low level of training of managers, a few knowledge and use of management practices, therefore that more complexity of management tools, less importance attributed by managers to them.Objetivo: Identificar las prácticas de contabilidad gerencial utilizadas en organizaciones minoristas de la Región Este de la ciudad de Porto Alegre (RS). De manera complementaria se investiga el efecto de la pandemia del Covid-19 y la importancia atribuida a los informes financieros e instrumentos de gestión y sistemas de análisis de datos para la toma de decisiones. Metodología: Investigación descriptiva con enfoque cuantitativo, mediante encuesta a través de cuestionario realizado a propietarios/socios, administradores y empleados de organizaciones de retail de la región objeto de estudio, totalizando una muestra no probabilística y de accesibilidad de 26 empresas. El cuestionario contempló el perfil de los encuestados; datos de gestión; importancia y uso de instrumentos de gestión e informes financieros; y preguntas abiertas para recopilar información adicional. Resultados: Las empresas son en promedio microempresas, con decisiones centralizadas, poco uso de instrumentos gerenciales y entienden la contabilidad como un apoyo al área tributaria. Las herramientas de gestión menos utilizadas son el Cuadro de Mando Integral y el ciclo de vida del producto, y algunas empresas ni siquiera utilizan controles operativos y financieros básicos, como inventarios, cuentas por pagar y por cobrar y planificación estratégica. Aun así, conceden mayor importancia a los instrumentos de gestión de lo que los utilizan. Contribuciones del Estudio: A partir de la percepción de importancia de los informes financieros y las herramientas de gestión, bajo nivel de formación de los directivos, poco conocimiento y uso de las prácticas de gestión, se infiere que a mayor complejidad de las herramientas de gestión, menor importancia les atribuyen los directivos. Esto se reflejó ante la pandemia, hubo pocos cambios gerenciales para asegurar el desempeño del negocio.Objetivo: Identificar as práticas contábeis gerenciais utilizadas nas organizações de comércio varejista na Região Leste da cidade de Porto Alegre (RS). De forma complementar, investiga-se o efeito da pandemia do Covid-19 e a importância atribuída aos relatórios financeiros e instrumentos gerenciais e de sistemas de análise de dados para a tomada de decisão. Metodologia: Pesquisa descritiva com abordagem quantitativa, mediante levantamento por meio de questionário realizado com proprietários/sócios, administradores e colaboradores de organizações de comércio varejista na Região objeto do estudo, totalizando amostra não probabilística e por acessibilidade de 26 empresas. O questionário contemplou perfil dos respondentes; dados sobre a gestão; importância e uso dos instrumentos gerenciais e relatórios financeiros; e questões abertas para coleta de informações complementares. Resultados: As empresas são em média microempresas, com decisões centralizadas, pouco uso de instrumentos gerenciais e entendem a contabilidade como um apoio à área fiscal. Os instrumentos gerenciais menos utilizados são Balanced Scorecard e ciclo de vida do produto e algumas empresas nem utilizam controles operacionais e financeiros básicos, como de estoques, contas a pagar e receber e planejamento estratégico. Ainda, atribuem maior importância aos instrumentos gerenciais do que os utilizam. Contribuições do Estudo: Com base na percepção de importância dos relatórios financeiros e dos instrumentos gerenciais, baixo nível de formação dos gestores, pouco conhecimento e utilização das práticas de gestão, infere-se que quanto maior a complexidade das ferramentas gerenciais menor é a importância atribuída pelos gestores às mesmas. Isso refletiu no enfrentamento da pandemia, houve poucas mudanças gerenciais para assegurar o desempenho empresarial.Portal de Periódicos Eletrônicos da UFRN2023-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3115610.21680/2176-9036.2023v15n1ID31156REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.2176-903610.21680/2176-9036.2023v15n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/31156/16620Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessRibeiro, George Wellington Ladvig Bianchi, Márcia Venturini, Lauren Dal Ben 2023-02-08T21:42:03Zoai:periodicos.ufrn.br:article/31156Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-02-08T21:42:03Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Management practices in retail trade companies in the east region of the city of Porto Alegre (RS) Prácticas de gestión en empresas de comercio minorista de la región este de la ciudad de Porto Alegre (RS) Práticas de gestão nas empresas de comércio varejista na região leste da cidade de Porto Alegre (RS) |
title |
Management practices in retail trade companies in the east region of the city of Porto Alegre (RS) |
spellingShingle |
Management practices in retail trade companies in the east region of the city of Porto Alegre (RS) Ribeiro, George Wellington Ladvig Retail Business; Small Business; Management Instruments. Inglês. Negocio al por Menor; Pequeños Negocios; Instrumentos de Gestión. Comércio Varejista; Pequenas Empresas; Instrumentos Gerenciais. |
title_short |
Management practices in retail trade companies in the east region of the city of Porto Alegre (RS) |
title_full |
Management practices in retail trade companies in the east region of the city of Porto Alegre (RS) |
title_fullStr |
Management practices in retail trade companies in the east region of the city of Porto Alegre (RS) |
title_full_unstemmed |
Management practices in retail trade companies in the east region of the city of Porto Alegre (RS) |
title_sort |
Management practices in retail trade companies in the east region of the city of Porto Alegre (RS) |
author |
Ribeiro, George Wellington Ladvig |
author_facet |
Ribeiro, George Wellington Ladvig Bianchi, Márcia Venturini, Lauren Dal Ben |
author_role |
author |
author2 |
Bianchi, Márcia Venturini, Lauren Dal Ben |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Ribeiro, George Wellington Ladvig Bianchi, Márcia Venturini, Lauren Dal Ben |
dc.subject.por.fl_str_mv |
Retail Business; Small Business; Management Instruments. Inglês. Negocio al por Menor; Pequeños Negocios; Instrumentos de Gestión. Comércio Varejista; Pequenas Empresas; Instrumentos Gerenciais. |
topic |
Retail Business; Small Business; Management Instruments. Inglês. Negocio al por Menor; Pequeños Negocios; Instrumentos de Gestión. Comércio Varejista; Pequenas Empresas; Instrumentos Gerenciais. |
description |
Purpose: To identify the managerial accounting practices used in retail organizations in the Eastern Region of the city of Porto Alegre (RS). Moreover, study the effects of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for taking decisions. In a complementary way, the effect of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for decision making are investigated. Methodology: Descriptive research with a quantitative approach, it performed a data collection through a questionnaire with the owners/partners, administrators and employees of retail organizations in the region object of the study, totaling a non-probabilistic and accessibility sample of 26 companies. The questionnaire contemplated the profile of the respondents; management data; importance and use of management instruments and financial reports; and open questions to collect additional information. Results: Companies are on average micro-companies, with centralized decisions, with a few use of managerial instruments and they comprise accounting as a support for the tax area. The least used management tools are the Balanced Scorecard and product life cycle, and some companies do not even use basic operational and financial controls, such as inventories, accounts payable and receivable, and strategic plan. Also, they attach greater importance to managerial instruments than they use them. Contributions of the Study: Based on the perception of importance of financial reports and management tools, low level of training of managers, a few knowledge and use of management practices, therefore that more complexity of management tools, less importance attributed by managers to them. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-01-02 |
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/31156 10.21680/2176-9036.2023v15n1ID31156 |
url |
https://periodicos.ufrn.br/ambiente/article/view/31156 |
identifier_str_mv |
10.21680/2176-9036.2023v15n1ID31156 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/31156/16620 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
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. 15 No. 1 (2023): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun. 2176-9036 10.21680/2176-9036.2023v15n1 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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1799770190580285440 |