Observable characteristics of managers and the using of accounting information: a study based on theory of higher stages

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DOI:

https://doi.org/10.4025/enfoque.v38i1.39192

Abstract

The objective of this paper is to analyze the observable characteristics of the managers, based on the Upper Echelons Theory (UET) that contribute to the use of accounting information in MSEs. To carry out the study, a questionnaire was developed and applied to 327 managers of MSEs in Santa Catarina (Brazil). For the data treatment, homogeneity analysis (HOMALS) was used. The results show that managers with higher levels of education tend to use more financial accounting and cost information. In addition, the results suggest a pattern in which after a certain level of experience, managers will no longer use this information. This research can be an important instrument of consultation and guidance of researchers and authorities responsible for public policies for companies of this size. It can also assist decision makers as well as managers themselves in guiding and choosing more effective strategies and actions. The originality of the study focuses on the research of characteristics of the managers and their relationship with the use of accounting information.

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Author Biographies

  • Alcindo Cipriano Argolo Mendes, Universidade Federal de Santa Catarina (UFSC) Universidade Federal de Viçosa (UFV)

    Doutorando em Contabilidade pela Universidade Federal de Santa Catarina

    Professor do departamento de administração e contabilidade da Universidade Federal de Viçosa (UFV)

  • Rogério João Lunkes, Universidade Federal de Santa Catarina (UFSC)

    Pós-doutorado em Contabilidade pela Universidad de Valencia
    Professor do Programa de Pós-Graduação em Contabilidade e Administração da Universidade Federal de Santa Catarina

  • Giovanni Dutra Menegazzo, Universidade Federal de Santa Catarina

    Mestre em Administração pela Universidade Federal de Santa Catarina

  • Darci Schnorrenberger, Universidade Federal de Santa Catarina
    Doutor em Gestão de Negócios e Professor Associado do Programa de Pós Graduação em Ciências Contábeis - PPGC - e do Departamento de Ciências Contábeis da Universidade Federal de Santa Catarina
  • Carlos Eduardo Facin Lavarda, Universidade Federal de Santa Catarina

    Doutor em Contabilidade 

    Bolsista CNPq

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Published

2019-01-31

Issue

Vol. 38 No. 1 (2019)

Section

Original Articles

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How to Cite

Mendes, A. C. A., Lunkes, R. J., Menegazzo, G. D., Schnorrenberger, D., & Lavarda, C. E. F. (2019). Observable characteristics of managers and the using of accounting information: a study based on theory of higher stages. Enfoque: Reflexão Contábil, 38(1), 67-84. https://doi.org/10.4025/enfoque.v38i1.39192