RELATIONSHIP OF MANAGEMENT PRACTICES WITH CORPORATE REPUTATION OF BRAZILIAN COMPANIES
DOI:
https://doi.org/10.4270/ruc.2023117Keywords:
Global Management Accounting Principles, Corporate Reputation, Management Practices, Brazilian Organizations.Abstract
The Global Management Accounting Principles (GMAP) are good management practices that seek to assist management by guiding it towards creating value, in addition to assisting in providing better information for decision-making. The objective of this research is to analyze the relationship of the GMAP with the corporate reputation of Brazilian public companies. The sample analyzed comprised 342 companies listed in B3, from 2010 to 2016. The methodology consisted in the construction of an index of adequacy to the recommendations proposed by the GMAP, and from this observing the impacts of the good practices of the managerial accounting on the corporate reputation of the companies. Data analysis was performed using statistical estimates such as the use of mean to estimate the index, and logistic regressions to observe the proposed relationships. The results showed that companies are still afraid to disclose in their reports managerial information about their management. It is pointed out as a contribution the view that the corporate reputation of a company should be the result of its strategic decision, planned to meet the objectives established by the management, thus, there are management practices as contributors to a good reputation of the companies.
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