Análise dos controles internos das cooperativas de energia elétrica de Santa Catarina por meio da matriz importância desempenho de Slack

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The objective of this work is to evaluate the internal controls of the cooperatives of electric energy of the state of Santa Catarina, Brazil. This objective will be accomplished using the slack importance-performance matrix, applied to the social, environmental and regulation factors. The study is inserted in the research line of management controls of the Program of Masters Degree in Accounting of the Universidade Regional de Blumenau. The methodology used in the research is descriptive relational of the type rising, with quantitative approach. The sample is census, once the 22 cooperatives of the State were researched. The results of the research as the level of importance attributed to the social, ambient factors and the demands of the regulation of ANEEL demonstrate that subjects exist with adult or smaller degree of importance, however, in the general, the cooperatives consider, in decreasing order of importance, the demands of the regulation of ANEEL, ambient factors and, finally, less important, the social factors. As for the acting level related to the social and ambient factors it is verified, besides the inexistence of several related subjects the these activities that are present in the research, that the related existent activities the those, in his/her majority, are in an appropriate level of control. As for the acting level related to the execution of the demands of the regulation of ANEEL, a superior level of control is verified in comparison with the other activities that are part of the research. Was ended, therefore, that in the general average for the cooperatives in analysis: a) the activities related to the regulation of ANEEL are considered more important and they possess larger control level than the others; b) the activities related to the ambient factors are considered more important than the activities related to the social factors, however, they possess smaller control level than these; c) the activities related to the social factors are considered less important, however, they possess larger control level than the activities related to the ambient factors

ASSUNTO(S)

controles ciencias contabeis padrões de desempenho; cooperativas controls cooperatives of electric energy importance-performance matrix matriz importância-desempenho cooperativas de energia elétrica

ACESSO AO ARTIGO

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