14496

Fábio Frezatti
Tânia Regina Sordi Relvas
Emanuel Junqueira
Artur Roberto do Nascimento
José Carlos Oyadomari

Advances in Scientific and Applied Accounting

O presente trabalho utiliza a metodologia de ensaio teórico para tratar os elementos do processo de planejamento, normalmente mencionados na literatura como sendo problemas do orçamento empresarial, por meio de uma análise integrada. A justificativa para a pesquisa está na percepção de que os trabalhos encontrados na literatura tratam os problemas numa abordagem reducionista, de forma isolada. A partir da revisão de literatura sobre o tema, este artigo apresenta os elementos de análise que subsidiam a construção de uma perspectiva integrada. Estes elementos compreendem a organização do processo orçamentário, os sistemas de informação, os indicadores de desempenho, a participação, a constituição de reservas orçamentárias, a avaliação de desempenho, a força do passado, o comportamento disfuncional o grau de realidade e a rigidez/flexibilidade. Como resultado, a pesquisa apresenta uma proposta para análise da visão integrada destes itens com a identificação e agrupamento dos elementos em três categorias: (1) estruturais; (2) de gestão; e (3) comportamentais.

Análise integrada, Artefato, Desempenho, Orçamento

FREZATTI, F.; RELVAS, T. R. S.; JUNQUEIRA, E.; NASCIMENTO, A. R.; OYADOMARI, J. C. Críticas ao orçamento: problemas com o artefato ou a não utilização de uma abordagem abrangente de análise?. Advances in Scientific and Applied Accounting, v. 3, n. 2, p. 190-216, 2010.

Frezatti, F., Relvas, T. R. S., Junqueira, E., Nascimento, A. R., & Oyadomari, J. C. (2010). Críticas ao orçamento: problemas com o artefato ou a não utilização de uma abordagem abrangente de análise?. Advances in Scientific and Applied Accounting, 3(2), 190-216.

http://www.spell.org.br/documentos/ver/14496/criticas-ao-orcamento--problemas-com-o-artefato-ou-a-nao-utilizacao-de-uma-abordagem-abrangente-de-analise-/i/pt-br

Artigo

Português

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