Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFRPE |
Texto Completo: | http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8246 |
Resumo: | The screen survey had as objective to verify the perception of the professionals of the area of control over the Balanced Scorecard in the context of the environmental question. Methodologically, this is an exploratory-descriptive research, with a quantitative approach, and the procedures are of the survey type. Data collection was done through a questionnaire applied in a transversal way and electronic address, from a form sent to a group of controllers from all over Brazil in the social network LinkedIn. 343 questionnaires and 27 received were sent, which represents a response rate of 7.87%. The collection period was from November 2018 to January 2019. For the analysis and treatment of the data was used descriptive statistics with application of statistical tests. To reach the objectives outlined, it was necessary to identify the profile of the respondents, mostly men aged between 35 and 44 years. 77,78% of the respondents have an academic degree in Accounting Sciences and have graduated from public Higher Education Institutions and 62.96% have specialization, and an average of 11 years of training and 16 years of professional performance as a controller. Subsequently, the respondents' perceptions about the Balanced Scorecard and the environmental question were analyzed, considering the existing nomenclatures, types of structures and environmental performance indicators. It was found that 55.55% of the respondents agree with the Balanced Scorecard and Green Balanced Scorecard nomenclatures. Regarding the structures presented, the respondents pointed out that the best that is applied is with environmental indicators inserted in the four traditional perspectives of BSC (financial, clients, internal processes and learning and growth). Regarding the environmental indicators to be compiled by the BSC with environmental aspects, the respondents pointed to those related to environmental costs and expenses, investments in clean technologies, participation in sustainability index, fines and environmental sanctions, reduction of accidents and qualification of employees and satisfaction of customers. The second part of the research sought to identify the statistical significance between the groups of variables: personal data and training in relation to: nomenclatures, structures and environmental indicators. Regarding the personal data, the variable age presented statistical significance of 90% in some moments of analysis. Regarding training, there was statistical significance with the nature of the institution 90%, being these public EIs, training area 95% and level of schooling with 99%. It was also analyzed whether there was correlation with the experience of the respondents in relation to the group of variables: nomenclatures, structures and indicators, the results did not indicate strong correlations. Finally, the correlation of the respondents' perceptions about the BSC's nomenclatures regarding the environmental issue and the indicators was analyzed. The findings presented moderate amounts of correlation Corre = 0.49 with a statistical significance of 90% and strong correlations Corr = 0.75 with a statistical significance of 99%. |
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CALLADO, Antônio André CunhaCALLADO, Antônio André CunhaAMORIM, Tania Nobre Gonçalves FerreiraCÂMARA, Renata Paes de Barroshttp://lattes.cnpq.br/6846861738134155SILVA, Maria do Rosário da2019-10-08T13:08:12Z2019-05-14SILVA, Maria do Rosário da. Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria. 2019. 140 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8246The screen survey had as objective to verify the perception of the professionals of the area of control over the Balanced Scorecard in the context of the environmental question. Methodologically, this is an exploratory-descriptive research, with a quantitative approach, and the procedures are of the survey type. Data collection was done through a questionnaire applied in a transversal way and electronic address, from a form sent to a group of controllers from all over Brazil in the social network LinkedIn. 343 questionnaires and 27 received were sent, which represents a response rate of 7.87%. The collection period was from November 2018 to January 2019. For the analysis and treatment of the data was used descriptive statistics with application of statistical tests. To reach the objectives outlined, it was necessary to identify the profile of the respondents, mostly men aged between 35 and 44 years. 77,78% of the respondents have an academic degree in Accounting Sciences and have graduated from public Higher Education Institutions and 62.96% have specialization, and an average of 11 years of training and 16 years of professional performance as a controller. Subsequently, the respondents' perceptions about the Balanced Scorecard and the environmental question were analyzed, considering the existing nomenclatures, types of structures and environmental performance indicators. It was found that 55.55% of the respondents agree with the Balanced Scorecard and Green Balanced Scorecard nomenclatures. Regarding the structures presented, the respondents pointed out that the best that is applied is with environmental indicators inserted in the four traditional perspectives of BSC (financial, clients, internal processes and learning and growth). Regarding the environmental indicators to be compiled by the BSC with environmental aspects, the respondents pointed to those related to environmental costs and expenses, investments in clean technologies, participation in sustainability index, fines and environmental sanctions, reduction of accidents and qualification of employees and satisfaction of customers. The second part of the research sought to identify the statistical significance between the groups of variables: personal data and training in relation to: nomenclatures, structures and environmental indicators. Regarding the personal data, the variable age presented statistical significance of 90% in some moments of analysis. Regarding training, there was statistical significance with the nature of the institution 90%, being these public EIs, training area 95% and level of schooling with 99%. It was also analyzed whether there was correlation with the experience of the respondents in relation to the group of variables: nomenclatures, structures and indicators, the results did not indicate strong correlations. Finally, the correlation of the respondents' perceptions about the BSC's nomenclatures regarding the environmental issue and the indicators was analyzed. The findings presented moderate amounts of correlation Corre = 0.49 with a statistical significance of 90% and strong correlations Corr = 0.75 with a statistical significance of 99%.A pesquisa em tela teve como objetivo verificar a percepção dos profissionais da área de controladoria sobre o Balanced Scorecard no contexto da questão ambiental. Metodologicamente, trata-se de uma pesquisa exploratória- descritiva, com abordagem quantitativa, e quanto aos procedimentos é do tipo survey. A coleta dos dados foi por meio de questionário aplicado, de maneira transversal, enviado via formulário eletrônico a um grupo de controllers de todo o Brasil na rede social LinkedIn. Foram encaminhados 343 questionários, e 27 respondidos, o que representa uma taxa de resposta de 7,87%. O período de coleta foi de novembro de 2018 a janeiro de 2019. Para análise e tratamento dos dados utilizou-se de estatística descritiva com aplicação de testes estatísticos. Para alcançar os objetivos traçados foi necessário identificar o perfil dos respondentes, e 81,49% são homens com faixa etária entre 35 e 44 anos. 77,78% tem formação acadêmica em Ciências Contábeis e se graduaram em Instituições de Ensino Superior Pública e 62,96% possui especialização. Apresentam uma média de 11 anos de formação e 16 anos de atuação profissional como controller. Posteriormente, se analisou a percepção dos respondentes sobre o Balanced Scorecard e a questão ambiental, considerando as nomenclaturas existentes, tipos de estruturas e indicadores de desempenho ambiental. Constatou-se que 55,55% dos respondentes concordam com as nomenclaturas Balanced Scorecard Sustentável e Green Balanced Scorecard. No que tange as estruturas apresentadas, os respondentes apontaram que a melhor que se aplica é com indicadores ambientais inseridos nas quatro perspectivas tradicionais do BSC (financeira, clientes, processos internos e aprendizagem e crescimento). Quanto aos indicadores ambientais que devem compor o BSC com aspectos ambientais, os respondentes apontaram aqueles relacionados com custos e despesas ambientais, investimentos em tecnologias limpas, participação em índice de sustentabilidade, multas e sanções ambientais, redução de acidentes e qualificação dos funcionários e satisfação dos clientes. A segunda parte da pesquisa buscou identificar as significâncias estatísticas entre os grupos de variáveis: dados pessoais e formação em relação a: nomenclaturas, estruturas e indicadores ambientais. No que tange aos dados pessoais a variável idade apresentou significância estatística de 90% em alguns momentos de análise. Quanto à formação, houve significância estatística com a natureza da instituição 90%, sendo essas as IES públicas, área de formação 95% e nível de escolaridade com 99%. Também foi analisado se existia correlação com o a experiência dos respondentes em relação ao grupo de variáveis: nomenclaturas, estruturas e indicadores, os resultados não apontaram correlações fortes. Por fim, analisou-se também a correlação da percepção dos respondentes sobre as nomenclaturas do BSC referente à questão ambiental e os indicadores, os achados apresentaram quantidades expressivas de correlações moderadas Corr=0,49 com significância estatística de 90% e correlações fortes Corr=0,75 com significância estatística de 99%.Submitted by Mario BC (mario@bc.ufrpe.br) on 2019-10-08T13:08:12Z No. of bitstreams: 1 Maria do Rosario da Silva.pdf: 1752306 bytes, checksum: d91cf535858ae83578c5d865c646d4c4 (MD5)Made available in DSpace on 2019-10-08T13:08:12Z (GMT). No. of bitstreams: 1 Maria do Rosario da Silva.pdf: 1752306 bytes, checksum: d91cf535858ae83578c5d865c646d4c4 (MD5) Previous issue date: 2019-05-14Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfporUniversidade Federal Rural de PernambucoPrograma de Pós-Graduação em ControladoriaUFRPEBrasilDepartamento de AdministraçãoBalanced ScorecardIndicador ambientalControladoriaADMINISTRACAO::CIENCIAS CONTABEISBalanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoriainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-646178821966460398600600600600-302091558533475522150839318298933565712075167498588264571info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFRPEinstname:Universidade Federal Rural de Pernambuco (UFRPE)instacron:UFRPEORIGINALMaria do Rosario da Silva.pdfMaria do Rosario da Silva.pdfapplication/pdf1752306http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/8246/2/Maria+do+Rosario+da+Silva.pdfd91cf535858ae83578c5d865c646d4c4MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/8246/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede2/82462019-10-08 10:08:12.896oai:tede2: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Biblioteca Digital de Teses e Dissertaçõeshttp://www.tede2.ufrpe.br:8080/tede/PUBhttp://www.tede2.ufrpe.br:8080/oai/requestbdtd@ufrpe.br ||bdtd@ufrpe.bropendoar:2024-05-28T12:36:43.715959Biblioteca Digital de Teses e Dissertações da UFRPE - Universidade Federal Rural de Pernambuco (UFRPE)false |
dc.title.por.fl_str_mv |
Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria |
title |
Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria |
spellingShingle |
Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria SILVA, Maria do Rosário da Balanced Scorecard Indicador ambiental Controladoria ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria |
title_full |
Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria |
title_fullStr |
Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria |
title_full_unstemmed |
Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria |
title_sort |
Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria |
author |
SILVA, Maria do Rosário da |
author_facet |
SILVA, Maria do Rosário da |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
CALLADO, Antônio André Cunha |
dc.contributor.referee1.fl_str_mv |
CALLADO, Antônio André Cunha |
dc.contributor.referee2.fl_str_mv |
AMORIM, Tania Nobre Gonçalves Ferreira |
dc.contributor.referee3.fl_str_mv |
CÂMARA, Renata Paes de Barros |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/6846861738134155 |
dc.contributor.author.fl_str_mv |
SILVA, Maria do Rosário da |
contributor_str_mv |
CALLADO, Antônio André Cunha CALLADO, Antônio André Cunha AMORIM, Tania Nobre Gonçalves Ferreira CÂMARA, Renata Paes de Barros |
dc.subject.por.fl_str_mv |
Balanced Scorecard Indicador ambiental Controladoria |
topic |
Balanced Scorecard Indicador ambiental Controladoria ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.cnpq.fl_str_mv |
ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The screen survey had as objective to verify the perception of the professionals of the area of control over the Balanced Scorecard in the context of the environmental question. Methodologically, this is an exploratory-descriptive research, with a quantitative approach, and the procedures are of the survey type. Data collection was done through a questionnaire applied in a transversal way and electronic address, from a form sent to a group of controllers from all over Brazil in the social network LinkedIn. 343 questionnaires and 27 received were sent, which represents a response rate of 7.87%. The collection period was from November 2018 to January 2019. For the analysis and treatment of the data was used descriptive statistics with application of statistical tests. To reach the objectives outlined, it was necessary to identify the profile of the respondents, mostly men aged between 35 and 44 years. 77,78% of the respondents have an academic degree in Accounting Sciences and have graduated from public Higher Education Institutions and 62.96% have specialization, and an average of 11 years of training and 16 years of professional performance as a controller. Subsequently, the respondents' perceptions about the Balanced Scorecard and the environmental question were analyzed, considering the existing nomenclatures, types of structures and environmental performance indicators. It was found that 55.55% of the respondents agree with the Balanced Scorecard and Green Balanced Scorecard nomenclatures. Regarding the structures presented, the respondents pointed out that the best that is applied is with environmental indicators inserted in the four traditional perspectives of BSC (financial, clients, internal processes and learning and growth). Regarding the environmental indicators to be compiled by the BSC with environmental aspects, the respondents pointed to those related to environmental costs and expenses, investments in clean technologies, participation in sustainability index, fines and environmental sanctions, reduction of accidents and qualification of employees and satisfaction of customers. The second part of the research sought to identify the statistical significance between the groups of variables: personal data and training in relation to: nomenclatures, structures and environmental indicators. Regarding the personal data, the variable age presented statistical significance of 90% in some moments of analysis. Regarding training, there was statistical significance with the nature of the institution 90%, being these public EIs, training area 95% and level of schooling with 99%. It was also analyzed whether there was correlation with the experience of the respondents in relation to the group of variables: nomenclatures, structures and indicators, the results did not indicate strong correlations. Finally, the correlation of the respondents' perceptions about the BSC's nomenclatures regarding the environmental issue and the indicators was analyzed. The findings presented moderate amounts of correlation Corre = 0.49 with a statistical significance of 90% and strong correlations Corr = 0.75 with a statistical significance of 99%. |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-10-08T13:08:12Z |
dc.date.issued.fl_str_mv |
2019-05-14 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
SILVA, Maria do Rosário da. Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria. 2019. 140 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife. |
dc.identifier.uri.fl_str_mv |
http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8246 |
identifier_str_mv |
SILVA, Maria do Rosário da. Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria. 2019. 140 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife. |
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http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8246 |
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Universidade Federal Rural de Pernambuco |
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Universidade Federal Rural de Pernambuco |
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