Özet:

Abstract The objective of the study was to identify the influence of strategic positioning on the adoption of financial management tools in the context of small industries in the AMUREL (Brazilian Portuguese abbreviation for the Laguna Region Municipalities Association) micro-region and, additionally, to seek an answer to the hypothesis about the possibility that the level of use of financial management practices is equal in small companies regardless of strategic positioning adopted. Methodology classified as descriptive and quantitative was used and the data collection has taken place by means of a questionnaire based on the so-called Contingency Theory in the analysis of the strategic positioning and in the financial management tools of the four stages listed by the International Federation of Accountants. As a result, it has been found that the management practices of the first and second stages are the most used (with an average of 55.91% and 69.32%, respectively) when compared with the instruments belonging to the third (40%) and fourth stages (44.46%). The main contribution of the study is to point out statistical evidence that the strategic positioning chosen by small industries does not affect the level of use of financial tools in this business context. Author Biographies Rodney Wernke, No institutional contract No institutional contract. Address: Rua Antônio Philippi, 312 | Centro | 88730-000 | São Ludgero/SC | Brazil. Ivone Junges, Universidade do Sul de Santa Catarina Universidade do Sul de Santa Catarina. Address: Av. José Acácio Moreira, 787 | Dehon | 88704-900 | Tubarão/SC | Brazil. Valentina Pires de Barros, Universidade do Sul de Santa Catarina Universidade do Sul de Santa Catarina. Address: Av. José Acácio Moreira, 787 | Dehon | 88704-900 | Tubarão/SC | Brazil. References Abdel Al, S. F., & McLellan, J. D. (2013). Strategy and management accounting practices alignment and its effects on organizational performance. Journal of Accounting Business and Management, 20(1), 1-27.

Anahtar Kelimeler: