Contingency Factors Influence on the Attributes of Management Accounting System: a study of textile companies in the State of Rio Grande do Sul
DOI:
https://doi.org/10.5007/2175-8077.2014v16n38p195Abstract
The goal of this study is to determine whether contingency factors (environment, technology, strategy, organizational structure and size) influence on the attributes of management accounting system of textile companies of Rio Grande do Sul. A questionnaire was sent to the owners of 38 companies registered in the Trade Union of the cities Farroupilha e Sarandi, and were obtained 14 replies. To the data was applied the entropy technique to verify the amount of information of the responses. The results indicated that the environment variable was verifies as the one which influences the most, with an emphasis on the customer tastes and preferences and technology applied to the production process. On the other hand, competition for the purchase of inputs/components and competition attitudes was considered as the variable which influences less the companies. It was concluded that the contingency factors of environment, technology, strategy, organizational structure and size, whether with more or less information weight, influence the attributes of the Management Accounting System.
Downloads
Published
How to Cite
Issue
Section
License
The author must ensure:
- that there is complete consensus among all co-authors to approve the final version of the paper and its submission for publication.
- that their work is original, and if the work and/or words of others have been used, these have been duly acknowledged.
Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. RCA reserves the right to use software or any other methods of plagiarism detection.
All submissions received for evaluation in the RCA journal are screened for plagiarism and self-plagiarism. Plagiarism identified in manuscripts during the evaluation process will result in the submission being archived. In the event of plagiarism being identified in a manuscript published in the journal, the Editor-in-Chief will conduct a preliminary investigation and, if necessary, retract it.
Authors grant RCA exclusive rights of first publication, with the work simultaneously licensed under the Creative Commons (CC BY) 4.0 International License.
Authors are authorized to enter into separate, additional contractual arrangements for the non-exclusive distribution of the version of the work published in this journal (e.g., publishing in an institutional repository, on a personal website, publishing a translation, or as a chapter in a book), with an acknowledgement of its authorship and initial publication in this journal.
This license grants any user the right to:
Share – copy, download, print, or redistribute the material in any medium or format.
Adapt – remix, transform, and build upon the material for any purpose, even commercially.
According to the following terms:
Attribution – You must give appropriate credit (cite and reference), provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions – You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
