RELATIONSHIP OF BEHAVIORAL FACTORS IN ACCOUNTING METHODS OF MANAGEMENT IN SANTA CATARINA HOTEL

Abstract

Behavioral factors may show how managers absorb information and how they use management accounting methods in the conducting its organizational decisions in the hotel business. The objective of this study is to investigate the relationship between behavioral factors and the use of management accounting methods in hotels of Santa Catarina. The research method used is characterized as descriptive, quantitative, conducted through survey research. The sample consisted of 32 managers of hotels in Santa Catarina, selected based on the population of 149 hotels linked to the Brazilian Association of the Industry of the State of Santa Catarina Hotels (ABIH-SC). Data were analyzed using descriptive statistics and canonical correlation. The results showed that the respondents of the investigated hotels are presented mainly with behavioral factors aimed at a vision the greatest explorer degree on the level of opening, the greater degree of flexibility in relation to consciousness, greater degree of extroversion in the case of extroversion, greater degree of partnership in relation to sociability and Agreeableness and greater degree of reactivity with respect to Neuroticism. Finally, it was found that the identified behavioral factors influence the use of management accounting methods in hotel organizations of Santa Catarina, with high correlation disclosure between the variables.