PRÁTICAS DE CONTABILIDADE GERENCIAL E FATORES CONTINGENCIAIS NO SETOR INDUSTRIAL DE PERNAMBUCO: UMA ANÁLISE SOBRE PRÁTICAS DE AVALIAÇÃO DE DESEMPENHO

Abstract

The aim of this research was to analyze the relationship between contingency factors and the adoption of Performance Evaluation practices by the chemical, rubber and plastics manufacturing industries in the state of Pernambuco. In order to achieve the proposed objective, a descriptive study was carried out with regard to the objectives and a quantitative approach with regard to the problem. Data was collected by means of a survey, using a structured questionnaire sent via email, the Whatsapp instant messaging application and the Linkedin professional social network platform. The universe considered was the 90 industries in these economic sectors operating in the state of Pernambuco, listed in the register of the Federation of Industries of the State of Pernambuco (FIEPE). The survey was therefore census in nature, since all the companies were contacted. Of this total, 45 agreed to take part in the survey, equivalent to a return rate of 50%. As for the analysis techniques, descriptive statistics and Spearman's correlation coefficient test were used, where statistically significant relationships were those with a significance level of around 95% (p=0.05).To obtain the coefficients, Jamovi® software was used. Most of the results found showed relationships with directly proportional significance comparing the use of Performance Evaluation practices and contingency factors. In this way, this research can contribute to the specific literature on management accounting and to the industrial sector investigated, demonstrating that the adoption of these practices is influenced by contingency factors.