Impact of manager characteristics and organizations on controlling practices

The objective is to analyze how organizational resources that influence the applicability of driver practices. It is a descriptive, quantitative and survey type survey. A sample comprised 108 companies, small, medium and large, in the commercial, industrial and service sectors. For statistical analy...

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Detalles Bibliográficos
Autores: Batistella, Ana Julia, Zanin, Antonio, Magro, Cristian Baú Dal, Pinheiro, Alan Bandeira
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2020
País:Brasil
Institución:Universidade Federal de Itajubá (UNIFEI)
Repositorio:Research, Society and Development
Idioma:portugués
OAI Identifier:oai:ojs.pkp.sfu.ca:article/10199
Acceso en línea:https://rsdjournal.org/index.php/rsd/article/view/10199
Access Level:acceso abierto
Palabra clave:Prácticas de contraloría
Características organizacionales
Tipos de empresas.
Controlling Practices
Managers
Types of companies.
Práticas de Controladoria
Características organizacionais
Descripción
Sumario:The objective is to analyze how organizational resources that influence the applicability of driver practices. It is a descriptive, quantitative and survey type survey. A sample comprised 108 companies, small, medium and large, in the commercial, industrial and service sectors. For statistical analysis, Kruskal Wallis and Chi Square tests were applied. The findings suggested for resources such as tax regime, legal configuration, company size and academic training, define the usage and driver parameters in companies. It is assumed that the study of academic assistants and managers understands as reasons that lead as activities to use limited management resources. A driver created on an important theme, especially, because it serves to support and guide as printed decisions.