Utilization of management accounting tools at companies in the State of Espírito Santo

Aridelmo Teixeira, Rosimeire Pimentel Gonzaga, Angélica de Vasconcelos Silva Moreira Santos and Valcemiro Nossa
Additional contact information
Aridelmo Teixeira: FUCAPE Business School
Rosimeire Pimentel Gonzaga: FEA/USP
Angélica de Vasconcelos Silva Moreira Santos: Maurício de Nassau College
Valcemiro Nossa: FUCAPE Business School

Brazilian Business Review, 2011, vol. 8, issue 3, 101-119

Abstract: The present study tried, through empirical-analytical analysis, to find companies in the State of Espírito Santo utilizing modern management accounting tools, as well as study the possible link between the utilization of modern and traditional tools and the financial performance of the companies in the sample. The sample consisted of the companies listed in the FUCAPE Business School database. This database contains the records of the Top 200 companies in the State of Espírito Santo included in the ranking published by Findes magazine in its 2007 and 2008 edition, with information of the period 2008-2009. Data collection was performed by personal interviews in loco. The multinomial logistic regression technique was utilized for data analysis. Evidence was found that companies in the State of Espírito Santo utilize traditional as well as modern management accounting tools. The results also suggest a non-random even though weak link between economic performance and the traditional management accounting tools.

Keywords: Tools; modern and traditional; management accounting. (search for similar items in EconPapers)
Date: 2011
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://bbronline.com.br/index.php/bbr/article/download/300/453 Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bbz:fcpbbr:v:8:y:2011:i:3:p:101-119

Access Statistics for this article

Brazilian Business Review is currently edited by Emerson Mainardes

More articles in Brazilian Business Review from Fucape Business School Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES. Contact information at EDIRC.
Bibliographic data for series maintained by Sarah Lasso ( this e-mail address is bad, please contact ).