Investigation of the managerial accountancy practices in the civil construction sector in the city of Natal RN / Investigação das práticas de contabilidade gerencial nas empresas de construção civil da cidade do Natal RN

AUTOR(ES)

Adriana Isabel Backes Steppan

DATA DE PUBLICAÇÃO

2006

RESUMO

This research aims at the investigation of managerial accountancy practices used by civil construction enterprises in the city of Natal, supposing that these practices are influenced by the following variables: quality programs implementation, working field, managers profile, existing time and size of the organization. To this purpose, the managerial accountancy practices that these enterprises use were verified, as well as the existence of relation between these and the aforementioned variables, something that was not confirmed by the non-parametric tests that were done. The data used was obtained by means of questionnaires, filled in by managers from 33 (thirty-three) enterprises in the sector. It is possible to conclude, by the investigated sample, that: a) the insertion in quality programs does not originate new managerial practices; b) whether the enterprises work in public or private buildings does not imply that they will adopt differentiated managerial accountancy practices; c) the managers experience does not translate into new managerial accountancy tools; d) maturity and size of the enterprise do not necessarily lead to new practices in managerial accountancy. Lastly, it was observed amongst the analyzed enterprises, a management based on intuition, as they declare themselves aware of the enterprises performance (most of them at the same level or above that of the enterprises in the sector), though they are not used to collecting the information systematically, in order to make the relation possible.

ASSUNTO(S)

managerial accountancy- practices contabilidade gerencial - práticas civil construction construção civil avaliação de desempenho quality programs programas de qualidade ciencias contabeis performance evaluation

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