Perfil do ambiente empresarial e a contabilidade

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Universidade Federal do Amazonas

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Many companies are undergoing changes in their organizational structures, information technologies caused by changes in competitive environments are included. Modern organizations have complex business environments. Accounting has become an important instrument to measure, analyze, evaluate and take appropriate decisions. This dissertation is a descriptive study that answers the question: Companies of different environments Business use Accounting as a instrument for business management? The overall objective was to identify the profile of the business environment in the perception of the owners, directors, managers, employees and accounting. The specific objectives were (1) identify the companies per segments of economic activity, (2) identify respondents by level of performance, (3) identify the type of accounting used in the company, and (4) identify the business environment in the perception of each respondent. The justification for this work is to identify the contribution that accounting provides for companies that use their instruments in financial management in different business environments. Data collection was done through a questionnaire applied in person at a sample of eightyfive respondents. The answers went through a process of tabulation and statistical treatment. The tables showed the organizational environment and the use of accounting. For analysis of the results were elaborate seven tables that make a relationship between the variables: branch of company, position / function of the respondent, accounting and organizational environment. The theoretical basis dealt with financial accounting, tax and management and organizational behavior theme. The question of the problem has been answered and is shown in tables and graphs. The specific objectives have been achieved and demonstrated appear in tables and graphs. The overall goal was accomplished and appears grounded in tables and graphs. Thus this study concludes that it accomplish all objectives.

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CAVALCANTE, João Carlos Batista. Perfil do ambiente empresarial e a contabilidade. 2011. 105 f. Dissertação (Mestrado em Contabilidade e Controladoria) - Universidade Federal do Amazonas, Manaus, 2011.

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