Arranjos entre fatores situacionais e sistema de contabilidade gerencial sob a ótica da teoria da contingência / Arrangements between situational factors and management accounting system based on the contingency theory

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

Unlike the universal character of previous classical approaches, the Contingency Theory claims that there is not one best way for organization. Thus, companies should structure themselves differently, in accordance with the environmental context they find themselves in. In the field of managerial accounting, researchers of this theory argue that it is not possible to develop a Managerial Accounting System (MAS) that presents the same effectiveness in all situations. Different environments require different strategies and organizational structures, which end up impacting the form in which the MAS is organized. Therefore, based on the Contingency Theory, the purpose of this research is to identify and analyze the arrangements that are made by the adjustment of environmental and organizational factors in the largest companies in the Brazilian market. The factors that are utilized are the following: environment, technology, strategy, organizational structure, MAS attributes, and organizational performance. For each factor there are one or more variables which seek to measure the extent of the presence of the characteristic being considered. Data was collected by means of questionnaires which were sent to the companies listed in the Melhores &Maiores project, 2006. The final sample consists of 104 participants, and this sample was subjected to descriptive statistics and Cluster Analysis. The results revealed the existence of three arrangements. The first consists of companies with a competitive environment, modern and non standardized technology, differentiation strategies, organic structure and sophisticated MAS attributes (advanced management accounting practices, and timely, aggregated, integrated, and non financial information focused on the external environmental and in the future). The second consists of companies in a stable and protected environment, with technology without much standardization and development, low price strategy, mechanistic structure, and less sophisticated MAS attributes (traditional management accounting practices, and untimely, non aggregate, non integrated, non financial information focusing on the internal environment and in the past). The third arrangement consists of companies in an environment and with MAS attributes which are similar to the first arrangement, and with strategies and structure similar to the second. The first two arrangements presented superior performance, and considering that the dispositions of the variable converge with the empirical results of other investigations, it is concluded that these arrangements achieve greater fit between situational factors than in the third. The study also concludes that the fit of the MAS attributes to each different environmental and organizational context results in more efficient utilization of the resources applied in such system.

ASSUNTO(S)

encaixe fit management accounting system sistema de contabilidade gerencial contingency theory teoria da contingência

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