Seleção, avaliação de desempenho de fornecedores e características organizacionais: um olhar a partir da contabilidade gerencial interorganizacional

Emanoel Truta do Bomfim; Antônio André Cunha Callado

doi:10.5007/2175-8069.2019v16n39p156

Authors

Emanoel Truta do Bomfim Professor do Departamento de Ciências Contábeis da União de Ensino Superior de Campina Grande (UNESC) https://orcid.org/0000-0003-1244-4437
Antônio André Cunha Callado Professor do Departamento de Administração da Universidade Federal Rural de Pernambuco (UFPRE) https://orcid.org/0000-0002-5704-9265

DOI:

https://doi.org/10.5007/2175-8069.2019v16n39p156

Abstract

The goal of this research was to examine the relationship between the selection and performance indicators criteria used in the evaluation of suppliers with the organizational characteristics of supermarkets, under the view of interorganizational management accounting. Therefore, a descriptive study was carried out, and the data were collected through the application of a questionnaire to 22 small supermarkets located in some cities of Paraíba. The main results suggest that: the level of uncertainty in the sector influences the adoption of the supply strategy based on the price of products and the use of performance measures of suppliers based on delivery time, loyalty and confidentiality and cost; the frequency of performance evaluation of suppliers influences the establishment of long-term partnerships and the adoption of supplier performance measures based on loyalty and confidentiality and cost.

Author Biographies

Emanoel Truta do Bomfim, Professor do Departamento de Ciências Contábeis da União de Ensino Superior de Campina Grande (UNESC)

Mestre em Ciências Contábeis pelo Programa Multiinstitucional e Inter-Regional de Pós-Graduação da UnB/UFPB/UFRN

Antônio André Cunha Callado, Professor do Departamento de Administração da Universidade Federal Rural de Pernambuco (UFPRE)

Doutor em Administração pela Universidade Federal da Paraíba (UFPB)

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