THE PRESENCE OF INFORMATION ENTROPY IN BUDGET CONTROL IN THE INNOVATIVE ENVIRONMENT
DOI:10.5773/rai.v8i2.566

Authors

Keywords:

Budget control, Innovative Environment, Entropy.

Abstract

The study aims to identify the aspects necessary to the achievement of harmony between budget control and technical innovations in technology-based companies (TBCs) incubated and measured by means of information entropy, according to Shannon's vision. Data were collected in 2009 through a questionnaire comprising 48 closed questions assessed according to the Likert Scale applied to 10 incubated TBCs, selected for the accessibility of respondents. Data analysis was done by calculating the entropy of the information provided to verify agreement or disagreement of the aspects evaluated in relation to budget control and innovations used by the respondents. Among the results, we observed the existence of harmony between budget control and technological innovation in enterprises in which managers engage in the process of budgeting, using flexible budgets and projections for long-term performance.

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Author Biographies

  • Irani Rocha, Universidade Regional de Blumenau
    Mestranda em Ciências Contábeis pela Universidade Regional de Blumenau – FURB Professora Centro Universitário Leonardo da Vinci – UNIASSELVI
  • Nelson Hein, Universidade Regional de Blumenau
    Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina – UFSC Professor da Universidade Regional de Blumenau – FURB
  • Carlos Eduardo Facin Lavarda, Universidade Regional de Blumenau
    Doutor em Contabilidade pela Universitat Valencia – UV Professor da Universidade Regional de Blumenau – FURB
  • Sabrina do Nascimento, Universidade Regional de Blumenau
    Mestranda em Ciências Contábeis pela Universidade Regional de Blumenau – FURB

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Published

2011-08-31

Issue

Vol. 8 No. 2 (2011)

Section

Artigos

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How to Cite

THE PRESENCE OF INFORMATION ENTROPY IN BUDGET CONTROL IN THE INNOVATIVE ENVIRONMENT DOI:10.5773/rai.v8i2.566. (2011). INMR - Innovation & Management Review, 8(2), 82-105. https://revistas.usp.br/rai/article/view/79215