Práticas de contabilidade gerencial e fatores contingenciais no setor industrial de Pernambuco

Abstract

This research had the general objective of analyzing the existing relations between contingency factors and Management Accounting Practices in the chemical products, rubber and plastic material manufacturing industries in the state of Pernambuco. To reach the proposed objective, a descriptive research was carried out regarding the objectives, and a quantitative approach regarding the problem. To this end, data collection occurred by means of a survey, using e-mails, instant messaging application WhatsApp, and the professional social network platform LinkedIn to send a link to Google forms containing the structured research instrument. The questionnaire was composed of 76 closed questions, most of them on a 5-point Likert scale. The questions were distributed into 4 blocks, in which the first block sought information about the respondent's profile, the second about the profile of the companies, the third about the levels of importance of contingential factors in organizations regarding the grouping of variables: environment, technology, size, structure and strategy, and the fourth block sought to collect data on the frequency of use of both traditional and modern management accounting practices in these organizations. The universe considered were the 90 manufacturing industries of Chemical Products, Rubber Products and Plastic Material, active in the state of Pernambuco, listed in the register of the Federation of Industries of the State of Pernambuco (FIEPE). Therefore, the research had a census nature, since all the companies were contacted. Of this total, 45 accepted to participate in the research, equaling a return rate of 50%. As for the analysis techniques, descriptive statistics and Spearman's correlation coefficient test were used, in which statistically significant relationships were considered exclusively those that presented a significance level of 95% (p=0.05). To obtain the coefficients, the Jamovi® software was used. Thus, considering the methodological procedures presented, the main results allowed for the conclusion that, with respect to the respondents' profile, there is a directly proportional significance between their education and management accounting practices, especially costing practices. The same occurred with the variables related to the profile of the companies, which showed significant relationships with the budgeting practices. Regarding the relationship between contingency factors and the use of management accounting practices, the research showed that most of the relationships found with significance were directly proportional. Thus, this research can contribute to the specific management accounting literature and to the industrial sector investigated, demonstrating that the adoption of these practices is somehow influenced by contingential factors, thus contributing to a research gap, as to the main management accounting practices and the contingential factors that affect these companies. Justifying that the previous studies observed verified the situation of companies at the national level in some Brazilian states and also at the international level, but not in the sectors of Chemical Products Manufacturing, Rubber Products and Plastic Material in the state of Pernambuco, thus characterizing the originality of this work.