Práticas de contabilidade gerencial à luz da teoria contingencial: um estudo nos hotéis dos municípios de Recife e Ipojuca do estado de Pernambuco

Abstract

The objective of this study was to investigate a relationship between contingency factors and the management accounting practices adopted by hotels in the states of Ipojuca and Recife in the state of Pernambuco. To conduct the research, questionnaires were made for the 63 hotels included in the CADASTUR of the Ministry of Tourism. Which 16 valid responses are recorded or which generate a response rate of 25.39%. To analyze the results used, use descriptive statistics and the Spearman coefficient correlation test at the 5% level of significance. The results pointed out as the most used practices by hotel managers are: a) separation of fixed and variable costs; b) evaluation of the cost of service quality; c) analysis of the cost/ volume/ profit ratio; d) analysis of the profitability of the service; e) budgeting for cost control; and f) budget for planning. Regarding the analysis of the relationship of contingency factors (environment, technology, size, structure and strategy), all values are below a statistically significant correlation with some management accounting practice, highlighting the factors of technology and environment that caused the greatest impact number of correlations with management accounting practices.