The Budget Process from a Contingency Perspective in a Ceramic Company in Santa Catarina

Authors

  • Mourtala Issifou
  • João Henrique Costa
  • THIAGO BRUNO DE JESUS SILVA UFGD

Keywords:

Processo orçamentário, Teoria Contingencial, Setor Cerâmico

Abstract

The present study aims to identify how contingency factors influence the budgeting process. A descriptive research was carried out, with a qualitative approach, using questionnaires. It is a medium/large company, with a moderate degree of delegation of authority in decision-making and inserted in a stable environment, with slow and predictable changes. It was reported that the company uses a moderate degree of technology and that the attributes of the budget system are very present, with a greater level of solidity, which emphasizes that the company is capable of managing reliable information on a daily basis and that the budget used is by activities. It is also concluded that the findings of this study corroborate the results of previous studies.

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Published

2024-09-11 — Updated on 2024-09-12

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How to Cite

Mourtala Issifou, Costa, J. H., & SILVA, T. B. D. J. (2024). The Budget Process from a Contingency Perspective in a Ceramic Company in Santa Catarina. Práticas Em Contabilidade E Gestão, 12(2). Retrieved from http://editorarevistas.mackenzie.br/index.php/pcg/article/view/17153 (Original work published September 11, 2024)

Issue

Vol. 12 No. 2 (2024): Práticas em Contabilidade e Gestão

Section

Artigos

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Copyright (c) 2024 Mourtala Issifou, João Henrique Costa, THIAGO BRUNO DE JESUS SILVA

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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