Integração vertical: informações da contabilidade de gestão como suporte à tomada de decisão

Abstract

This thesis uses the Transaction Costs Theory to support the relationship between Management Accounting Information and the Vertical Integration of organizations, using concepts of Bounded Rationality, Opportunism and Asset Specificity to moderate that main relationship. Following this trend, it is assumed that the Management Accounting information used by managers is related to the Vertical Integration of organizations level. The objective of this study is to determine the contribution of the use of Management Accounting information to the definition of the Vertical Integration of organizations level. To achieve this goal, the research gathered information from related organizations among the “1,000 Largest Companies in Brazil” by Valor Econômico Magazine (2019 publication with data from 2018), with a quantitative approach, using structural equations modeling by partial least squares (PLS -SEM) to evaluate hypotheses. The data indicate the use of accounting information by managers has a positive relationship with the level of Vertical Integration of organizations, suffering a direct impact from the Opportunism and indirect from the Bounded Rationality. They also indicate that the Asset Specificity has an indirect role in explaining Opportunism and is intermediated by Bounded Rationality. In contrast, it was not possible to confirm that the level of Vertical Integration upstream is more influenced by the use of accounting information than the level of Vertical Integration downstream. The research contributes to the researched themes literature, to companies and to the academia with a model that can be used to map the characteristics of value chains, and can also be applied partitioned according to the interest in specific constructs.