A influência dos fatores contingenciais na intensidade de uso dos indicadores e direcionadores de valor das empresas do segmento químico brasileiro

Abstract

The contingency theory is premised a better fit between the internal contingency factors to the company and its external environment. From this perspective the research sought to understand the influence of contingencies factors: external environment to the company's operations and size, about the intensity in the use of the financial indicators and financial and non-financial value drivers on the brazilian chemical sector. Data were obtained by applying the questionnaire, multiple regression analysis was used to investigate the influence of the environment and size in intensity of use of value drivers. The results show that the uncertainty of the environmental factor influenced the intensity of use forming a basic set which mostly has financial drivers and financial indicators, but non-financial drivers were also validated in the regression to a lesser extent, the size influenced financial indicators and non-financial drivers the basic set of drivers and indicators formed can be seen as the best fit to environmental uncertainty and the size of the sample companies