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

  • Aridelmo Teixeira

    (FUCAPE Business School)

  • Rosimeire Pimentel Gonzaga


  • Angélica de Vasconcelos Silva Moreira Santos

    (Maurício de Nassau College)

  • Valcemiro Nossa

    (FUCAPE Business School)

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.

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Article provided by Fucape Business School in its journal Brazilian Business Review.

Volume (Year): 8 (2011)
Issue (Month): 3 (July)
Pages: 101-119

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Handle: RePEc:bbz:fcpbbr:v:8:y:2011:i:3:p:101-119
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