Management practices in retail trade companies in the east region of the city of Porto Alegre (RS)

George Wellingthon Ladvig Ribeiro · Márcia Bianchi · Lauren Dal Bem Venturini

13 citations0/0 files storedREVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte

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Accounting and Organizational Management Accounting and Financial Management Business, Education, Mathematics Research

Abstract

Purpose: To identify the managerial accounting practices used in retail organizations in the Eastern Region of the city of Porto Alegre (RS). Moreover, study the effects of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for taking decisions. In a complementary way, the effect of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for decision making are investigated. Methodology: Descriptive research with a quantitative approach, it performed a data collection through a questionnaire with the owners/partners, administrators and employees of retail organizations in the region object of the study, totaling a non-probabilistic and accessibility sample of 26 companies. The questionnaire contemplated the profile of the respondents; management data; importance and use of management instruments and financial reports; and open questions to collect additional information. Results: Companies are on average micro-companies, with centralized decisions, with a few use of managerial instruments and they comprise accounting as a support for the tax area. The least used management tools are the Balanced Scorecard and product life cycle, and some companies do not even use basic operational and financial controls, such as inventories, accounts payable and receivable, and strategic plan. Also, they attach greater importance to managerial instruments than they use them. Contributions of the Study: Based on the perception of importance of financial reports and management tools, low level of training of managers, a few knowledge and use of management practices, therefore that more complexity of management tools, less importance attributed by managers to them.

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2014Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research 2005Specificity and Denaturing of Small Business 2009Budgeting practices and performance in small healthcare businesses 2017A crise econômica de 2014/2017 2010Understanding financial information used to assess small firm performance 2012MANAGEMENT ACCOUNTING: INFORMATION FOR DECISION MAKING AND STRATEGY EXECUTION 2016The Use of Management Accounting Techniques by Small and Medium-Sized Enterprises: A Field Study of Canadian and Australian Practice 2009Family Business, Board Dynamics and Firm Value: Evidence from Malaysia

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