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Previous issue date: 2014-10-07 / Researchers on the topic business budget believe that criticisms of this managerial accountancy tool are derived from the situational context which companies are subject to and the way they use this tool. This dependence can lead to budget settings, in which critical perception may differ from one to another. The aim of this research is to develop a theoretical model of a survey, which shall indicate whether the managers of organizations realize the relationship between contingency factors and the criticism of the budget as considerable. Moreover, whether the types of budgets used may moderate these relationships, this is, make them more or less considerable. The modeling process was based on the conceptual approach of Bunge (1974), along with the application of the structural equation Partial Least Square Structural Equation Modeling (SEM-PLS) model. / Estudiosos sobre o tema or??amento empresarial acreditam que as cr??ticas feitas a esse artefato de contabilidade gerencial sejam oriundas do contexto situacional ao qual as empresas est??o sujeitas, al??m da forma como utilizam o or??amento. Essa depend??ncia pode levar a configura????es de or??amento, cuja percep????o cr??tica pode diferir uma da outra. O objetivo deste trabalho ?? desenvolver um modelo te??rico de uma survey, para constatar se os gestores das organiza????es percebem as rela????es entre os fatores contingenciais e as cr??ticas ao or??amento como consider??veis. Ademais, se os tipos de or??amentos utilizados podem moderar essas rela????es, isto ??, torn??-las mais ou menos consider??veis. O processo de modelagem ocorreu a partir da abordagem conceitual de Bunge (1974), juntamente com a aplica????o do modelo de equa????es estruturais Partial Least Square Structural Equation Modeling (PLS-SEM).
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/380 |
| Date | 07 October 2014 |
| Creators | Voss, Walter Antonio Moraes |
| Contributors | Parisi, Claudio, Silva, Dirceu da, Peleias, Ivam Ricardo |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Administra????o de Empresas, FECAP, BR, Administra????o estrat??gica |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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