Artefatos da contabilidade gerencial tradicionais versus modernos e o desempenho econômico-financeiro das empresas cinquentenárias do setor de bens industriais da B3

Abstract

The objective of this study was to classify the fifty-year-old companies of the Industrial Property Sector listed in B3 in those that use in a greater quantity managerial accounting artifacts identified as traditional versus modern and to compare the economic and financial performance of these two groups. a descriptive research was carried out, with a quantitative approach performed through documentary analysis. The research population consisted of 24 companies. For the analysis, the "research function" of the Adobe Reader software was used for the search for aspects that classify the companies in traditional and modern by the use of management artifacts. The reports observed were: Explanatory Notes and Management Report. The Financial Statements: Balance Sheet and Statement of Income for the Year were then used to calculate the liquidity, indebtedness and profitability ratios. The results indicated that of the 24 companies in the sample, 13 were classified as traditional companies, and 11 were modern companies. The data suggest that firms using modern managerial accounting artifacts have better financial and economic performance than firms that use traditional managerial accounting artifacts.