Isomorphism evidences in the controlling functions of textiles family businesses in Santa Catarina

Revista Contemporânea de Contabilidade

Ilse Maria Beuren¹  Sabrina do Nascimento¹  Gilson Jober Fachini¹ 

[1] Universidade Regional de Blumenau - FURB;

关键词: isomorfismo;    funções da controladoria;    empresas familiares têxteis;   

DOI  :  10.5007/2175-8069.2010v7n13p35

来源: DOAJ

【 摘 要 】

The objective is to verify the evidence of isomorphism in the functions of controlling family textile business in Santa Catarina. Descriptive study was conducted by surveying or survey, with a qualitative approach. The survey includes 46 family businesses associated with Sintex Blumenau, Santa Catarina. The controller of these were sent a questionnaire to indicate the degree of importance in controlling the functions of your company, we obtained 13 responses, comprising the non-random sample. To identify the networks of iso­morphism present in controllership functions investigated, we proceeded to calculate a weighted function with software UNICET ®. The survey results show similarities in the degree of importance attributed to accounting functions, managerial and strategic decisions, costs, tax, asset protection and control, internal controls, risk control, information management and operational control. We conclude that there is evidence of isomorphism in most of the functions of controlling family businesses surveyed, considering the degree of importance attributed by respondents to the activities distributed in nine functions mentioned. The func­tions managerial / strategic, cost accounting and occupied the central positions of the network isomorphisms showing greater similarity between the firms.

【 授权许可】

Unknown