Perfil dos atributos do sistema orçamentário sob a perspectiva contingencial: uma abordagem multivariada / Profile of attributes of the system budget from the perspective contingencial: a multivariate approach

AUTOR(ES)

Márcia Maria dos Santos Bortolocci Espejo

DATA DE PUBLICAÇÃO

2008

RESUMO

The budgetary system is a relevant accounting tool to the decision-making within the high complex context of the contemporary reality, since it represents a prospect of the business vision, translating its strategy and offering conduct guidance. The budgetary systems composition and the reasons for its use (as a form of targets communication, performance evaluation and being an instrument for operational planning and strategic formation) seem to be related to contingent variables that affect a business, such as perceived environmental uncertainty, focus strategy, the organizational structure, the information system technology employed and its size. The present study, therefore, intends to understand the budgetary system attributes considering contingent variables and certain performance levels. Methodologically, it is a descriptive and causal study, witch uses data from previously formulated surveys, aimed to the controllers or to the responsible for the control department of the Paraná industries registered at FIEP - Federação das Indústrias do Estado do Paraná in 2006. Additionally, it is an ex post facto study, in field conditions, transversal, and using multivariate analysis statistical techniques, more specifically non parametric tests, Pearson correlation, factorial analysis, structural equation modeling, and clusters. Since this investigation is subsidized by a contingent approach, it may be characterized as a systemsresearch, relating the many variables under analysis like the noticed performance of contingent arrangements/fits. The presented results show an acceptability of the five hypotheses presented on the thesis, ratifying the environment influence on the intraorganizational contingent factors, the relations between the contingent factors and the company budgetary system, the contingent variables influence on the performance, the existent association between the budgetary attributes and the performance and, finally, fits/arrangements presence between the contingent variables and the budgetary system attributes, due to the better performance presentation. This empirical research reveals that unrelated to the company size, Paraná industries that show a higher degree of adherence to the budgetary system, industries that are conscious of the reasons for its uses and present routine tasks in its process showed an organizational and budgetary high performance. Thus, the conclusion is that under certain conditions the budgeting is a benefit to the company, revealing a positive cost-benefit relation.

ASSUNTO(S)

análise multivariada multivariate analysis orçamento empresarial budget business

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