A Relevância dos Instrumentos Gerenciais na Tomada de Decisão / The Relevance of Managerial Instruments in Decision Making
Resumo
Este estudo objetiva compreender a relevância dos instrumentos gerenciais na tomada de decisão de acordo com a percepção dos gerentes de uma empresa que atua na distribuição de gás canalizado no Estado do Rio Grande do Norte. Para atingir o objetivo proposto, optou-se pela abordagem qualitativa, mediante realização de um estudo de caso. O estudo é caracterizado como descritivo e a coleta dos dados ocorreu por meio de uma entrevista semiestruturada. O tratamento dos dados foi realizado por meio de análise de conteúdo com auxílio do software Atlas.ti®. Como resultado, os respondentes expuseram que os instrumentos gerenciais têm alta relevância na tomada de decisão, servindo de suporte, com outros recursos adotados em conjunto, para as decisões tomadas. Porém, os instrumentos empregados pela alta administração da empresa são ultrapassados, limitando o alcance dos benefícios que a informação contábil poderia proporcionar. A pretensão com o estudo é de aproximar a discussão proposta com a realidade vivenciada no âmbito organizacional, mediante o desenvolvimento de um estudo de caso. Como justificativa à sua realização, é possível citar a importância de expor aos próprios profissionais da contabilidade o grau de relevância que os gerentes atribuem às informações de cunho contábil que lhes são fornecidas, evidenciando se os instrumentos gerenciais são fatores determinantes na tomada de decisão.
Palavras-chave: Instrumentos Gerenciais. Tomada de Decisão. Percepção dos Gerentes.
ABSTRACT
This study aims to understand the relevance of management tools in decision making according to the perception of managers of a company that operates in the distribution of piped gas in the state of Rio Grande do Norte. To achieve the proposed objective, a qualitative approach was chosen, through a case study. The study is characterized as descriptive and data collection took place through a semi-structured interview. Data treatment was performed through content analysis with the aid of the Atlas.ti® software. As a result, the respondents stated that the management instruments have high relevance in decision making, serving as support, with other resources adopted together, for the decisions taken, however, the instruments used by the company's senior management are outdated, limiting the scope of the benefits that accounting information could provide. The intention of this study is to bring the proposed discussion closer to the reality experienced in the organizational environment, by developing a case study. As a justification for its realization, it is possible to cite the importance of exposing to the accounting professionals themselves the degree of relevance that managers attribute to the accounting information provided to them, showing whether the management tools are decisive factors in decision making.
Keywords: Management Instruments. Decision Making. Perception of Managers.
Referências
ABDEL-KADER, M; LUTHER, R. (2006). IFAC’s Conception of the Evolution of Management Accounting: A Research Note. Advances in Management Accounting, 229–247.
AHRENS, T; CHAPMAN, C. S. (2007). Management accounting as practice. Accounting, Organizations and Society, 32(1-2), 1–27.
ALHTAYBAT, K; VON ALBERTI-ALHTAYBAT, L. (2013). Management Accounting Theory Revisited: Seeking to Increase Research Relevance. International Journal of Business and Management, 8(18).
ARANDA, J. R. G; MÁRQUEZ, F. P. G. (2015). Use of Excellence Models as a Management Maturity Model (3M). Advanced Business Analytics, 165–179.
BARDIN, L. (2011). Análise de conteúdo. São Paulo: Edições 70.
BAUMEISTER, R. F; VOHS, K. D; TICE, D. M. (2007). The Strength Model of Self-Control. Current Directions in Psychological Science, 16(6), 351–355.
BROMWICH, M; SCAPENS, R. W. (2016). Management Accounting Research: 25 years on. Management Accounting Research, 31, 1–9.
CHENHALL, R. H; LANGFIELD-SMITH, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research, 9(1), 1–19.
COOPER, R; KAPLAN, R. S. (1992). Activity-based systems: Measuring the costs of resource usage. Accounting horizons, 6(3), 1-13.
FLICK, U. (2009). Introdução à pesquisa qualitativa. Tradução: Joice Elias Costa - 3. ed. - Porto Alegre: Artmed.
GARRISON, R. H; NOREEN, E. W; BREWER, P. C. (2013). Contabilidade gerencial. Porto Alegre: AMGH.
GATTI, M. (2018). The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future. International Journal of Business and Management, 13(5), 47-60.
GLENN, J. C; FLORESCU, E. (2016). State of the Future. Journal of Socialomics, 5 (3), 1-6.
GRANDE, J. F; BEUREN, I. M. (2011). Mudanças de práticas de contabilidade gerencial: aplicação da análise de discurso crítica no relatório da administração de empresa familiar. Revista Base da UNISINOS, 8(2), 133-145.
HOPWOOD, A. G. (2008). Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough. European Accounting Review, 17(1), 87–96.
INANGA, E. L; SCHNEIDER, W. B. (2005). The failure of accounting research to improve accounting practice: a problem of theory and lack of communication. Critical Perspectives on Accounting, 16(3), 227–248. x
ISMYRLIS, V; MOSCHIDIS, O. (2015). The use of quality management systems, tools, and techniques in ISO 9001:2008 certified companies with multidimensional statistics: the Greek case. Total Quality Management & Business Excellence, 26(5-6), 497–514.
ITTNER, C; LARCKER, D. (2002). Empirical managerial accounting research: are we just describing management consulting practice? European Accounting Review, 11(4), 787–794.
JOSHI, P. L. (2001). The international diffusion of new management accounting practices: the case of India. Journal of International Accounting, Auditing and Taxation, 10(1), 85–109.
KREN, L. (2018). Activity Based Management (ABM) and Control System design. Accounting and Finance Research, 7(2), 61.
KRISHNAMOORTHY, B; D´LIMA, C. (2014). Benchmarking as a measure of competitiveness. International Journal of Process Management and Benchmarking, 4(3), 342-359.
MACOHON, E. R; BEUREN, I. M. (2016). Estágios evolutivos da contabilidade gerencial que preponderam em um polo industrial moveleiro. Revista Catarinense da Ciência Contábil, 15(45), 09-22.
MCKENZIE, C. R. M; LIERSCH, M. J. (2011). Misunderstanding Savings Growth: Implications for Retirement Savings Behavior. Journal of Marketing Research, 48(SPL), S1–S13.
MILKMAN, K. L. (2012). Unsure what the future will bring? You may overindulge: Uncertainty increases the appeal of wants over shoulds. Organizational Behavior and Human Decision Processes, 119(2), 163–176.
MITCHELL, F. (2002). Research and practice in management accounting: improving integration and communication. European Accounting Review, 11(2), 277–289.
MODELL, S. (2014). The societal relevance of management accounting: An introduction to the special issue. Accounting and Business Research, 44(2), 83–103.
PARKER, L. D; GUTHRIE, J; LINACRE, S. (2011). The relationship between academic accounting research and professional practice. Accounting, Auditing & Accountability Journal, 24(1), 5–14.
PARKER, L. D. (2012). Qualitative management accounting research: Assessing deliverables and relevance. Critical Perspectives on Accounting, 23 (1), 54–70.
PRAKASH, M. (2013). Evolution and changes in management accounting practices. International Research Journal of Management Science and Technology, 11, 1010-1011.
PRODANOV, C. C; DE FREITAS, E. C. (2013). Metodologia do trabalho científico: métodos e técnicas da pesquisa e do trabalho acadêmico-2ª Edição. Editora Feevale.
SANTOS, V. D; DOROW, D. R; BEUREN, I. M. (2016). Práticas gerenciais de micro e pequenas empresas. Revista Ambiente Contábil, 8(1), 153-186.
SCAPENS, R. W. (2006). Understanding management accounting practices: A personal journey. The British Accounting Review, 38 (1), 1–30.
SEAL, W. (2012). Some proposals for impactful management control research. Qualitative Research in Accounting & Management, 9(3), 228–244.
SHAPIRO, D. L; KIRKMAN, B. L; COURTNEY, H. G. (2007). Perceived Causes and Solutions of the Translation Problem in Management Research. Academy of Management Journal, 50(2), 249–266.
SHARAFODDIN, S. (2016). The Utilization of Target Costing and its Implementation Method in Iran. Procedia Economics and Finance, 36, 123–127.
SIMON, H. A. (1979). Rational Decision Making in Business Organizations. The American Economic Review, 69(4), 493-513. Retrieved May 28, 2021, from
SOLL, J. B., MILKMAN, K. L; PAYNE, J. W. (2015). A User’s Guide to Debiasing. The Wiley Blackwell Handbook of Judgment and Decision Making, 924–951.
SOUTES, D. O. (2006). Uma investigação do uso de artefatos da contabilidade gerencial por empresas brasileiras. Master's Dissertation, Faculdade de Economia, Administração e Contabilidade, University of São Paulo, São Paulo.
SULAIMAN, M; AHMAD, N. N. N; ALWI, N. M. (2004). Management accounting practices in selected Asian countries. Managerial Auditing Journal, 19(4), 493–508.
TUCKER, B; PARKER, L. (2014). In our ivory towers? The research-practice gap in management accounting. Accounting and Business Research, 44(2), 104-143.
WIDENER, S. K. (2004). An empirical investigation of the relation between the use of strategic human capital and the design of the management control system. Accounting, Organizations and Society, 29(3-4), 377–399.
YENG, S. K; JUSOH, M. S; ISHAK, N. A. (2018). The impact of total quality management (TQM) on competitive advantage: a conceptual mixed method study in the Malaysia luxury hotel industries. Academy of Strategic Management Journal, 17(2), 1-9.
YIN, R. K. (2001). Estudo de Caso: Planejamento e métodos. Porto Alegre: Bookman.
YIN, R. K. (2016). Pesquisa qualitativa do início ao fim. Porto Alegre: Penso.
ZWILLING, C. E et al. (2019). Enhanced decision-making through multimodal training. Npj Science of Learning, 4(1), 1-10.
DOI: http://dx.doi.org/10.12819/2022.19.9.7
Apontamentos
- Não há apontamentos.
Este obra está licenciado com uma Licença Creative Commons Atribuição-NãoComercial-SemDerivações 4.0 Internacional.
Atribuição (BY): Os licenciados têm o direito de copiar, distribuir, exibir e executar a obra e fazer trabalhos derivados dela, conquanto que deem créditos devidos ao autor ou licenciador, na maneira especificada por estes.
Não Comercial (NC): Os licenciados podem copiar, distribuir, exibir e executar a obra e fazer trabalhos derivados dela, desde que sejam para fins não-comerciais
Sem Derivações (ND): Os licenciados podem copiar, distribuir, exibir e executar apenas cópias exatas da obra, não podendo criar derivações da mesma.
ISSN 1806-6356 (Impresso) e 2317-2983 (Eletrônico)