Characterizing the main aspects of the Acconting Information System in Costs Management: An Empiric Study in Agribusiness

Abstract

The objective of this article was identifying the dynamics relations between accounting information system factors related to costs in agribusiness from Pernambuco. The research considered 88 companies and analyzed 10 variables. Three multivariate approaches were used: cluster analysis, multimensional scaling, factor analysis. One main cluster identified was composed by the use of reports as well as the recording process of costs data. Factor analysis demonstrated that the other variables dismissed by the previous tools cannot be considered as exogenous to the relations framework.