Management accounting information used by cooperatives of the mountain area of Rio Grande do Sul State and metropolitan area of Porto Alegre as support for strategic control

• Autor(a) principal: Ferrari, Araceli Borsoi
• Data de Publicação: 2011
• Outros Autores: Diehl, Carlos Alberto, Souza, Marcos Antonio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/34787
• topic: Cooperative; Management accounting information; Accountant; Strategic accounting; Cooperativa; Informação contábil-gerencial; Contador; Contabilidade estratégica

Management accounting has played an important role in strategic control, even in organizations like cooperatives. The aim of this paper is to investigate the use of management-accounting information as a support for strategic control in cooperatives. To do that it a literature review was conducted, followed by the application of a structured questionnaire with open and closed questions addressed to cooperatives of the mountain area of Rio Grande do Sul state and the metropolitan region of Porto Alegre. The main results show the predominance of internal information of economic-financial character with little use of external information for the strategic control. Among the internal information, those provided by management accounting mainly cost of the cooperative itself are highlighted. Considering the purpose of strategic control, it was verified that the surveyed cooperatives lack further advances in the usage of external information. The managers' information needs are established in direct questions to them. Among the major difficulties to information flow are communication, information quality and people.