Impact of manager characteristics and organizations on controlling practices

Detalhes bibliográficos
Autor(a) principal: Batistella, Ana Julia
Data de Publicação: 2020
Outros Autores: Zanin, Antonio, Magro, Cristian Baú Dal, Pinheiro, Alan Bandeira
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/10199
Resumo: The objective is to analyze how organizational resources that influence the applicability of driver practices. It is a descriptive, quantitative and survey type survey. A sample comprised 108 companies, small, medium and large, in the commercial, industrial and service sectors. For statistical analysis, Kruskal Wallis and Chi Square tests were applied. The findings suggested for resources such as tax regime, legal configuration, company size and academic training, define the usage and driver parameters in companies. It is assumed that the study of academic assistants and managers understands as reasons that lead as activities to use limited management resources. A driver created on an important theme, especially, because it serves to support and guide as printed decisions.
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spelling Impact of manager characteristics and organizations on controlling practices Influencia de las características organizativas sobre la aplicabilidad de las prácticas de controlInfluência de características organizacionais na aplicabilidade de práticas de controladoriaPrácticas de contraloríaCaracterísticas organizacionalesTipos de empresas.Controlling PracticesManagersTypes of companies.Práticas de ControladoriaCaracterísticas organizacionaisTipos de empresas.The objective is to analyze how organizational resources that influence the applicability of driver practices. It is a descriptive, quantitative and survey type survey. A sample comprised 108 companies, small, medium and large, in the commercial, industrial and service sectors. For statistical analysis, Kruskal Wallis and Chi Square tests were applied. The findings suggested for resources such as tax regime, legal configuration, company size and academic training, define the usage and driver parameters in companies. It is assumed that the study of academic assistants and managers understands as reasons that lead as activities to use limited management resources. A driver created on an important theme, especially, because it serves to support and guide as printed decisions.El objetivo es analizar las características organizacionales que influyen en la aplicabilidad de las prácticas de control. Es una encuesta descriptiva, cuantitativa y tipo encuesta. La muestra comprendió 108 empresas, pequeñas, medianas y grandes, en los sectores comercial, industrial y de servicios. Para el análisis estadístico, se aplicaron las pruebas de Kruskal Wallis y Chi Square. Los hallazgos sugieren que características como el régimen fiscal, la configuración legal, el tamaño de la empresa y los antecedentes académicos, definen el uso y las etapas de control en las empresas. Se supone que el estudio ayudará a los académicos y gerentes a comprender las razones que llevan a las organizaciones a utilizar ciertos recursos de gestión. El control es un tema importante, especialmente porque sirve para apoyar y guiar las decisiones comerciales.Objetiva-se analisar as características organizacionais que influenciam na aplicabilidade das práticas de controladoria. Trata-se de uma pesquisa descritiva, quantitativa e do tipo survey. A amostra compreendeu 108 empresas, de pequeno, médio e grande porte, dos ramos comercial, industrial e prestação de serviço. Para a análise estatística, foram aplicados os testes de Kruskal Wallis e Qui Quadrado. Os achados sugerem que características como regime tributário, configuração jurídica, tamanho da empresa e formação acadêmica, definem a utilização e estágios de controladoria nas empresas. Presume-se que o estudo auxilie acadêmicos e gestores a compreender as razões que levam as organizações a utilizardeterminados recursos de gestão. A controladoria constitui-se em um tema importante,especialmente, porque serve para apoiar e orientar as decisões empresariais.Research, Society and Development2020-11-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/1019910.33448/rsd-v9i11.10199Research, Society and Development; Vol. 9 No. 11; e51491110199Research, Society and Development; Vol. 9 Núm. 11; e51491110199Research, Society and Development; v. 9 n. 11; e514911101992525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/10199/9052Copyright (c) 2020 Ana Julia Batistella; Antonio Zanin; Cristian Baú Dal Magro; Alan Bandeira Pinheirohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBatistella, Ana JuliaZanin, Antonio Magro, Cristian Baú Dal Pinheiro, Alan Bandeira 2020-12-10T23:37:57Zoai:ojs.pkp.sfu.ca:article/10199Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:32:18.833592Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv Impact of manager characteristics and organizations on controlling practices
Influencia de las características organizativas sobre la aplicabilidad de las prácticas de control
Influência de características organizacionais na aplicabilidade de práticas de controladoria
title Impact of manager characteristics and organizations on controlling practices
spellingShingle Impact of manager characteristics and organizations on controlling practices
Batistella, Ana Julia
Prácticas de contraloría
Características organizacionales
Tipos de empresas.
Controlling Practices
Managers
Types of companies.
Práticas de Controladoria
Características organizacionais
Tipos de empresas.
title_short Impact of manager characteristics and organizations on controlling practices
title_full Impact of manager characteristics and organizations on controlling practices
title_fullStr Impact of manager characteristics and organizations on controlling practices
title_full_unstemmed Impact of manager characteristics and organizations on controlling practices
title_sort Impact of manager characteristics and organizations on controlling practices
author Batistella, Ana Julia
author_facet Batistella, Ana Julia
Zanin, Antonio
Magro, Cristian Baú Dal
Pinheiro, Alan Bandeira
author_role author
author2 Zanin, Antonio
Magro, Cristian Baú Dal
Pinheiro, Alan Bandeira
author2_role author
author
author
dc.contributor.author.fl_str_mv Batistella, Ana Julia
Zanin, Antonio
Magro, Cristian Baú Dal
Pinheiro, Alan Bandeira
dc.subject.por.fl_str_mv Prácticas de contraloría
Características organizacionales
Tipos de empresas.
Controlling Practices
Managers
Types of companies.
Práticas de Controladoria
Características organizacionais
Tipos de empresas.
topic Prácticas de contraloría
Características organizacionales
Tipos de empresas.
Controlling Practices
Managers
Types of companies.
Práticas de Controladoria
Características organizacionais
Tipos de empresas.
description The objective is to analyze how organizational resources that influence the applicability of driver practices. It is a descriptive, quantitative and survey type survey. A sample comprised 108 companies, small, medium and large, in the commercial, industrial and service sectors. For statistical analysis, Kruskal Wallis and Chi Square tests were applied. The findings suggested for resources such as tax regime, legal configuration, company size and academic training, define the usage and driver parameters in companies. It is assumed that the study of academic assistants and managers understands as reasons that lead as activities to use limited management resources. A driver created on an important theme, especially, because it serves to support and guide as printed decisions.
publishDate 2020
dc.date.none.fl_str_mv 2020-11-24
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://rsdjournal.org/index.php/rsd/article/view/10199
10.33448/rsd-v9i11.10199
url https://rsdjournal.org/index.php/rsd/article/view/10199
identifier_str_mv 10.33448/rsd-v9i11.10199
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/10199/9052
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 9 No. 11; e51491110199
Research, Society and Development; Vol. 9 Núm. 11; e51491110199
Research, Society and Development; v. 9 n. 11; e51491110199
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
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