System management and internal control: an analysis of the accounting firms in Belo Horizonte / MG and the metropolitan area from the Taxonomy of Kaplan and Cooper
DOI:
https://doi.org/10.11606/rco.v5i11.34789Keywords:
Control, Management system, Accounting office, Kaplan and Cooper's four-stage modelAbstract
This study examines the level of management and internal controls of accounting firms from the four-stage typology developed by Kaplan and Cooper (1998) to project management systems. In the methodology, we adopted the descriptive study, using field research on the type and quantitative survey. The research was conducted in 112 accounting firms located in the city of Belo Horizonte / MG and the metropolitan area, recorded in the Regional Accounting Council (CRC / MG). In data analysis, we used the technique for bivariate issues and the integrated internal control and the multivariate technique, using the stepwise method to rank the offices of the four levels of stage management. The results allowed to identify the level of integration between departments on aspects of data quality, reporting and strategic and operational controls, verifying the degree of utilization of internal control and integrated systems.Downloads
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