Strategic accounting: study of case of information on competitors in an industrial company / Contabilidade estratégica: estudo de caso de informações sobre competidores em uma empresa industrial

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

This research sought to identify and catalogize the existing strategic competitive information sources in relation to competitors in the company Metalúrgica Siemsen Ltda. The information sources were defined on the basis of Ward’s model (1992), adapted by Riccio (2002), lined up with the company reality. Strategic accounting is conceptualized as an informative measurement tool that can be applied to strategic management. Its use is important for the users to the extent that it contributes to agile and safe decision-making, facilitating the achievement of objectives desired by the organizations. This research is based on a unique case study in an industrial company and, therefore, presents specific peculiarities, besides being one of the first studies of this kind in the national academic sphere. This study allowed for the understanding of the conceptual structure that leads to the formation of a specific strategic information database about the competitors, providing the interested parties with the conditions for implementing and maintaining strategic accounting and constituting additional bases for new, related studies.

ASSUNTO(S)

strategic information. informações estrategicas. contabilidade indústria metalúrgica sistemas de informações contábeis accounting contabilidade estratégica strategic accounting industry metal works systems of accounting information

ACESSO AO ARTIGO

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