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- Title
FATORES QUE INFLUENCIAM A UTILIZAÇÃO DE ARTEFATOS DE CONTABILIDADE GERENCIAL EM EMPRESAS CEARENSES.
- Authors
Castelo Campos, Lilian; Veras Marques, Erico; Correia Neto, Jocildo Figueiredo
- Abstract
In 1998, the International Federation of Accountants (IFAC) published the IMAP 1, a statement recognizing four evolutionary stages of managerial accounting. Although the publication indicated that management accounting is currently in the fourth stage, studies have shown a low level of implementation of new management accounting techniques in firms and a predominance of traditional rather than modern artifacts. To understand this discrepancy, researchers have attempted to identify factors influencing the use of management accounting artifacts. Much of this research has been based on Institutional and Contingency Theory. Within this perspective, the objective of this study was to evaluate factors potentially influencing the use of management accounting artifacts in the top 100 firms in Ceará according to the 2011 Delmiro Gouveia Award. Therefore, it is a descriptive research, of quantitative nature, carried out through a survey, whose data were obtained through questionnaires applied to the managers of the area responsible for accounting-management information. Of the 100 largest companies in Ceará, 56 responded, constituting the sample of the research. It was verified that the area responsible for accounting-management information in companies, in general terms, is called controller, exercising predominantly the functions of evaluation of financial performance, assistance in strategic decisions and planning elaboration. The use of traditional artifacts prevails in relation to the modern ones, although this difference has presented itself much smaller than expected. Regarding the internal contingency factors, it was perceived that the companies from Ceará place greater importance on the strategies of supplying high-quality products or services and seek productive efficiency, centralize many of their decisions in the hands of the president, and they need a greater development of the information Technology. Finally, it was concluded that technology and function influenced the use of traditional artifacts, as well as the strategy influenced the use of modern and functional artifacts, confirming the hypotheses of the research.
- Subjects
CEARA (Brazil : State); MANAGERIAL accounting; ACCOUNTING firms; FINANCIAL performance; INTERNATIONAL organization; ACCOUNTANTS; INTERNATIONAL Federation of Accountants
- Publication
Revista de Administraçãao da UNIMEP, 2019, Vol 17, Issue 1, p1
- ISSN
1679-5350
- Publication type
Article