Impact of manager characteristics and organizations on controlling practices
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Outros Autores: | , , |
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. |
id |
UNIFEI_ba91a4b6a877832be88f15593a3690d2 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/10199 |
network_acronym_str |
UNIFEI |
network_name_str |
Research, Society and Development |
repository_id_str |
|
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 |
_version_ |
1797052742822264832 |