Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense
Considering an increasingly flexible and rigorous market, influenced by structural, environmental and strategic factors, it is noticeable the need to identify the phase in which the organizations are through, as well as the management artifacts able to provide the managers reliable and useful inform...
| Principais autores: | Brito, Renato Adão de, Bona, Samuel Augusto de |
|---|---|
| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
| Publicado em: |
Universidade Tecnológica Federal do Paraná
2020
|
| Assuntos: | |
| Acesso em linha: |
http://repositorio.utfpr.edu.br/jspui/handle/1/14265 |
| Tags: |
Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
|
| id |
riut-1-14265 |
|---|---|
| recordtype |
dspace |
| spelling |
riut-1-142652020-11-17T11:53:09Z Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense Brito, Renato Adão de Bona, Samuel Augusto de Schvirck, Eliandro Contabilidade gerencial Desenvolvimento organizacional Comportamento organizacional Managerial accounting Organizational change Organizational behavior Ciências Contábeis Considering an increasingly flexible and rigorous market, influenced by structural, environmental and strategic factors, it is noticeable the need to identify the phase in which the organizations are through, as well as the management artifacts able to provide the managers reliable and useful information so that the best decision can be made, enhancing the organizational performance and therefore the competitiveness. Considering the relevance of the Center for Information Technology, as well as the software companies members of IT LPA in south-west of Paraná, regarded to job creation, domestic product and constant innovation in technology, the scope of this research was to identify the stage of Organizational Life Cycle (OLC) of each company of the Local Productive Arrangement (LPA) mentioned above. It also aims at tangentially clarifying the relationship between the stages and the use of some Management Accounting artifacts. The research is characterized as descriptive and quantitative and was based on questionnaires validated by Lester, Parnell and Carraher (2003), responsible for the design of the adopted OLC model. The questionnaires were also based on Correia (2010) with regard to management artifacts. They were sent via Internet to the 59 member companies of the LPA, with success in 34 responses (57.6%), which were submitted to the scale reliability testin by Cronbach Alfa, making the finding feasible. The identification of OLC stages was analyzed descriptively. From the 34 companies, 13 were classified in birth stage; 6 were classified in the Growing state; 3 were classified in the Maturity stage; 5 were classified in the Decline stage and 4 were classified as undefined because they presented identical features in more than one stage. Only the Birth stage obtained enough observations for statistical analysis. Similarly, using the descriptive analysis, it was possible to infer that the sample companies adhere significantly more to (i) DFC (82%), Absorption Costing (74%), (iii) Standard Costing (65%), (iv) Strategic Planning (62%), (v) Benchmarking (59%); (vi) Budget (59%), (vii) BSC (59%), (viii) ROI (59%), (ix) ABC Costing and (x) VP (47%). In contrast, it was observed that there is little use of the Variable Costing tool (18%). The Management Accounting artifacts adopted by the corporate managers were segregated based on the IMA and IFAC methodology, and subsequently crossed with the observations of the Birth Stage in order to identify the correlation between the variables through the Pearson (r) method. This method provided evidence that the artifacts of the 1st and 2nd stages of the Management Accounting are strongly correlated (0.72 and 0.51, respectively) with the Birth stage. Also, through a simple regression by MQO, it was observed that the Birth stage influences the use of artifacts of the 1st stage of Management Accounting, with 51% of explanatory capacity. Considerando um mercado cada vez mais flexível e rigoroso, aliado a fatores estruturais, ambientais e estratégicos, é perceptível a necessidade em identificar a fase pela qual as organizações passam, bem como os artefatos gerenciais capazes de propiciar aos gestores informações confiáveis e úteis para que a melhor decisão seja tomada, potencializando o desempenho organizacional e, consequentemente, a competitividade. Levando em consideração ainda a relevância do Núcleo de Tecnologia da Informação, bem como das empresas de software integrantes no APL Ti do Sudoeste Paranaense, no que tange à geração de empregos, produto interno e, à constante inovação em tecnologia, o escopo da presente pesquisa foi identificar o estágio de Ciclo de Vida Organizacional (CVO) de cada empresa integrante do Arranjo Produtivo Local (APL) supracitado e, de maneira tangente, clarificar a relação do estágio à utilização de alguns artefatos de Contabilidade Gerencial. A pesquisa, caracterizada como descritiva – quantitativa, teve como base questionários validados por Lester, Parnell e Carraher (2003), responsáveis pela concepção do modelo de CVO adotado, e Correia (2010), no tocante aos artefatos gerenciais. Tais questionários foram enviados via internet para as 59 empresas integrantes do APL, obtendo êxito em 34 respostas (57,6%), que por sua vez foram submetidas ao teste de confiabilidade de escala pelo Alfa de Cronbach, viabilizando os achados. A identificação dos estágios de CVO foi realizada de forma descritiva, onde 13 das 34 empresas, foram enquadradas no estágio Nascimento, 6 no estágio Crescimento, 3 no estágio Maturidade, 4 no estágio Renovação, 5 no estágio Declínio e 3, por apresentarem características idênticas em mais de um estágio, foram classificadas como indefinidas, de tal modo que apenas o estágio Nascimento obteve observações suficientes para análise estatística. Da mesma forma, utilizando-se da análise descritiva, foi possível inferir que as empresas da amostra aderem mais significativamente à (i) DFC (82%), (ii) Custeio por Absorção (74%), (iii) Custeio Padrão (65%), (iv) Planejamento Estratégico (62%), (v) Benchmarking (59%), (vi) Orçamento (59%), (vii) BSC (59%), (viii) ROI (59%), (ix) Custeio ABC (53%) e, (x) VP (47%). Em contrapartida, observou-se que há pouco uso da ferramenta Custeio Variável (18%). Os artefatos de Contabilidade Gerencial adotados pelos gestores das empresas foram segregados com base na metodologia do IMA e IFAC, e posteriormente cruzados com as observações do estágio Nascimento, a fim de identificar a correlação entre as variáveis, pelo método de Pearson (r). Esse método possibilitou evidenciar que os artefatos do 1º e 2º Estágio de CG possuem forte correlação (0,72 e 0,51, respectivamente) com o Estágio Nascimento. Ainda, através de uma regressão simples por MQO, observou-se que o estágio Nascimento influencia a utilização dos artefatos do 1º estágio de CG, com 51% de poder explicativo. 2020-11-17T11:53:08Z 2020-11-17T11:53:08Z 2014-10-08 bachelorThesis BRITO, Renato Adão de; BONA, Samuel Augusto de. Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense. 2014. 107 f. Trabalho de Conclusão de Curso (Graduação) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2014. http://repositorio.utfpr.edu.br/jspui/handle/1/14265 por application/pdf Universidade Tecnológica Federal do Paraná Pato Branco Ciências Contábeis |
| institution |
Universidade Tecnológica Federal do Paraná |
| collection |
RIUT |
| language |
Português |
| topic |
Contabilidade gerencial Desenvolvimento organizacional Comportamento organizacional Managerial accounting Organizational change Organizational behavior Ciências Contábeis |
| spellingShingle |
Contabilidade gerencial Desenvolvimento organizacional Comportamento organizacional Managerial accounting Organizational change Organizational behavior Ciências Contábeis Brito, Renato Adão de Bona, Samuel Augusto de Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense |
| description |
Considering an increasingly flexible and rigorous market, influenced by structural, environmental and strategic factors, it is noticeable the need to identify the phase in which the organizations are through, as well as the management artifacts able to provide the managers reliable and useful information so that the best decision can be made, enhancing the organizational performance and therefore the competitiveness. Considering the relevance of the Center for Information Technology, as well as the software companies members of IT LPA in south-west of Paraná, regarded to job creation, domestic product and constant innovation in technology, the scope of this research was to identify the stage of Organizational Life Cycle (OLC) of each company of the Local Productive Arrangement (LPA) mentioned above. It also aims at tangentially clarifying the relationship between the stages and the use of some Management Accounting artifacts. The research is characterized as descriptive and quantitative and was based on questionnaires validated by Lester, Parnell and Carraher (2003), responsible for the design of the adopted OLC model. The questionnaires were also based on Correia (2010) with regard to management artifacts. They were sent via Internet to the 59 member companies of the LPA, with success in 34 responses (57.6%), which were submitted to the scale reliability testin by Cronbach Alfa, making the finding feasible. The identification of OLC stages was analyzed descriptively. From the 34 companies, 13 were classified in birth stage; 6 were classified in the Growing state; 3 were classified in the Maturity stage; 5 were classified in the Decline stage and 4 were classified as undefined because they presented identical features in more than one stage. Only the Birth stage obtained enough observations for statistical analysis. Similarly, using the descriptive analysis, it was possible to infer that the sample companies adhere significantly more to (i) DFC (82%), Absorption Costing (74%), (iii) Standard Costing (65%), (iv) Strategic Planning (62%), (v) Benchmarking (59%); (vi) Budget (59%), (vii) BSC (59%), (viii) ROI (59%), (ix) ABC Costing and (x) VP (47%). In contrast, it was observed that there is little use of the Variable Costing tool (18%). The Management Accounting artifacts adopted by the corporate managers were segregated based on the IMA and IFAC methodology, and subsequently crossed with the observations of the Birth Stage in order to identify the correlation between the variables through the Pearson (r) method. This method provided evidence that the artifacts of the 1st and 2nd stages of the Management Accounting are strongly correlated (0.72 and 0.51, respectively) with the Birth stage. Also, through a simple regression by MQO, it was observed that the Birth stage influences the use of artifacts of the 1st stage of Management Accounting, with 51% of explanatory capacity. |
| format |
Trabalho de Conclusão de Curso (Graduação) |
| author |
Brito, Renato Adão de Bona, Samuel Augusto de |
| author_sort |
Brito, Renato Adão de |
| title |
Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense |
| title_short |
Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense |
| title_full |
Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense |
| title_fullStr |
Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense |
| title_full_unstemmed |
Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense |
| title_sort |
ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do aplti do sudoeste paranaense |
| publisher |
Universidade Tecnológica Federal do Paraná |
| publishDate |
2020 |
| citation |
BRITO, Renato Adão de; BONA, Samuel Augusto de. Ciclo de vida organizacional e adesão aos artefatos de contabilidade gerencial: estudo nas empresas do APLTI do sudoeste paranaense. 2014. 107 f. Trabalho de Conclusão de Curso (Graduação) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2014. |
| url |
http://repositorio.utfpr.edu.br/jspui/handle/1/14265 |
| _version_ |
1805317632715390976 |
| score |
10,814766 |