One key takeaway
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MIS.pdf
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conducted with rural producers who started to use MIS to control their activities.
Results: Using the analysis of differences between respondents who use MIS or not, it was
possible to identify which points are linked to its implementation, in addition to assessing the
benefits obtained from the system used. The results indicate that the use of MIS reflected
positively in management, especially with regard to cost and culture control, forecasting needs,
increased profit and assistance in decision making.
Contributions of the Study: The findings of the study clarify the practical implications of
using MIS in rural properties, such as receptivity to the use of the system and, mainly, which
advantages with use are most indicated by respondents from properties that already use it. In
this sense, we claim accounting entrepreneurs to instigate the use of management tools by rural
producers who do not yet use it, but consider the use of MIS as beneficial.
Keywords: Management accounting. Farmers. Management Information System.
Resumen
Objetivo: Evaluar el impacto del uso de los sistemas de información gerencial (SIG) en la
gestión de pequeñas empresas en el campo de la actividad rural.
Metodología: En este estudio, se aplicaron cuestionarios a productores rurales utilizando el
sistema de contabilidad convencional, obteniendo 37 respuestas. Además, se realizaron 7
entrevistas con productores rurales que comenzaron a usar SIG para controlar sus actividades.
Resultados: Usando el análisis de diferencias entre los encuestados que usan SIG o no, fue
posible identificar qué puntos están vinculados a su implementación, además de evaluar los
beneficios obtenidos del sistema utilizado. Los resultados indican que el uso de SIG se reflejó
positivamente en la gestión, especialmente con respecto al control de costos y cultura, las
necesidades de pronóstico, el aumento de las ganancias y la asistencia en la toma de decisiones.
Contribuciones del Estudio: Los resultados del estudio aclaran las implicaciones prácticas del
uso de SIG en propiedades rurales, como la receptividad al uso del sistema y, principalmente,
qué ventajas con el uso son más indicadas por los encuestados de las propiedades que ya lo
utilizan. En este sentido, se refuerza la necesidad de que los empresarios contables instiguen el
uso de herramientas de gestión por parte de los productores rurales que aún no las usan, pero
consideran que el uso de SIG es beneficioso.
Palabras clave: Contabilidad de gestión. Productores rurales. Sistema de información
gerencial.
Resumo
Objetivo: Avaliar os reflexos da utilização de Sistemas de Informações Gerenciais (SIG) na
gestão das pequenas empresas do ramo da atividade rural.
Metodologia: Nesse estudo, aplicou-se questionários para os produtores rurais que utilizam o
sistema contábil convencional, obtendo 37 respostas. Adicionalmente, 7 entrevistas foram
realizadas com produtores rurais que passaram a utilizar o SIG para controlar suas atividades.
Resultados: Com o uso da análise das diferenças entre os respondentes que usam ou não o SIG,
permitiu-se identificar quais pontos estão atrelados à sua implantação, além de avaliar os
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benefícios obtidos a partir do sistema utilizado. Os resultados indicam que o uso do SIG refletiu
de forma positiva na gestão, sobretudo no que tange ao controle de custos e da cultura, previsões
de necessidades, aumento no lucro e auxílio na tomada de decisões.
Contribuições do Estudo: Os achados do estudo esclarecem a implicação prática com o uso
do SIG em propriedades rurais, como a receptividade para o uso do sistema e, principalmente,
que vantagens com o uso são mais indicadas por respondentes de propriedades que já fazem
seu uso. Nesse sentido, reforça-se a necessidade de os empresários contábeis instigarem o uso
de ferramentas gerenciais aos produtores rurais que ainda não usam, mas consideram como
benéfico o uso dos SIG.
Palavras-chave: Contabilidade Gerencial. Produtores Rurais. Sistema de Informação
Gerencial.
1 Introduction
With the increasing competitiveness of companies, the use of Management Accounting
becomes increasingly necessary. This is because Management Accounting has a predictive
nature, based on tools that are capable of interpreting facts, measuring the performance of
companies, and evaluating the financial impacts of their decisions (Machado, Rape, & Souza,
2015).
According to data of SEBRAE (2011), micro and small companies represent 98% of the
number of companies in the country. These, in most cases, do not have an effective accounting
control, leaving vital information missing for their maintenance, functioning, and
operationalization. Such aspects can contribute to a loss of profitability or, more drastically,
even lead to market extinction (Sales, Barros & Pereira, 2008).
In accordance with Machado et al. (2015), a company that is poorly structured in
accounting, facing a competitive market, tends to suffer negative effects on its development and
financial growth. One of the reasons for this poor structuring is that many companies see
accounting only as a fulfillment of tax obligations (Borilli et al., 2005). Therefore, lacking
useful information, they experience difficulties when making decisions and evaluating their
performance. Although there are barriers, in the case of small companies, to the understanding
of information, evidence indicates that if they had them, there is a receptivity of owners to
receive and help with this information (Beuren, Barp & Filipin, 2013).
Based on data of SEBRAE (2011), companies that have good accounting assistance
reduce their percentage of bankruptcy from 90% to 20% in five years. Despite this, in the rural
area, few companies use accounting assistance to manage their activities (Hofer et al., 2011).
On the other hand, Hofer et al. (2011) emphasize benefits reported by rural companies that use
this type of assistance, which highlight the possibility of greater planning of activities, cost
reduction, financial coordination and reports containing accurate information for decision
making.
Through these reports, Management Accounting provides the basis for a secure
administration. As stated by Padoveze (2010), the use of reports occurs in the company's
internal management which, based on analysis, allows for easier decision-making, enabling a
more effective management. Also, through these reports, it is possible to assess flaws and areas
for improvement in the company's operational and financial process, mitigating errors and
proposing future alternatives to be followed (Padoveze, 2010).
Crepaldi (2011) describes Management Accounting as a tool that provides instruments
to administrators through a management information system, aimed at the use of economic
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resources and assisting in the management functions of companies. These systems provide
business support, implementing activities and controlling the flow of data to generate
information (Kroenke, 2012).
In situations that require dynamic and effective solutions to solve problems found, this
information becomes necessary so that the management process does not become flawed and
imprecise (Kruger, Mazzioni, & Boettcher, 2009). In this way, a management information
system directly assists in the generation of fast, reliable, and relevant information (Fonseca, &
Garcia, 2007).
In the opinion of Canziani (2001), one of the difficulties faced by many rural producers
is the lack of this dynamism and efficiency in the management of their projects, causing a
deficiency to remain in a competitive situation in the market. The strategic decision in the rural
sphere is focused on competitiveness and, for this, it depends on information regarding the
market, competitors, consumers, innovations, among others. In this way, this information
becomes essential, promoting a balance between the correct decisions and the uncertainties of
the globalized world (Oliveira, & Menelau, 2018).
In addition to this information, the results in the rural area depend on the action of
producers and their ability to manage the activities they develop (Mazzioni et al., 2011).
However, there are several factors that limit the management of these activities, including: i)
the difficulty in understanding the rural management process; ii) distrust of the need and
effectiveness of using a new management process; iii) high cost of assistance services; iv) high
cost of implementing accounting systems; and v) difficulties in generating and interpreting
relevant information in rural area (Canziani, 2001).
Other factors that make control difficult in rural areas are due to limitations in data
collection, because of the large number of documents and the low level of knowledge, skills,
and attitudes of rural employees in relation to management tasks (Canziani, 2001). In that
regard, Silva et al. (2010) mention that managing an agricultural activity depends on
information about the physical volume and financial result.
Thus, in order to evaluate the effects of the use of Management Information Systems
(MIS) in the management of small businesses in the field of rural activity, the question to be
investigated is the following: what is the perception of rural producers about the use of
MIS?
This study is justified by the importance of property management, through the use of
MIS, for greater control and to contribute to decision making. According to research of Embrapa
(2020), about 60% of rural producers have property management as one of their main
expectations with the use of technology, which is one of the most prominent elements. Thus, it
is hoped that this study will contribute to highlight and discuss the needs of the sector, pointing
out the financial advantages brought by proper accounting assistance. With this, it is expected
to show the consequences of Management Accounting for the continuity of companies, as well
as to encourage rural producers to seek better accounting assistance.
2 Theoretical Framework
2.1 Management Accounting
Management Accounting is an area of general accounting aimed at controlling and
managing the resources of an entity. Marion (2009) emphasizes that Management Accounting
differs from other area of accounting, as it is not tied to traditional principles accepted by
accountants.
More specifically, Iudícibus (2009) defines Management Accounting as the link of
several techniques and procedures covered in financial accounting, cost accounting, financial
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and statements analysis, detailed in an analytical way, helping managers in the decision-making
process.
Additionally, Atkinson et al. (2011) describe Management Accounting as a process that
produces operational and financial information, driven by the information needs of internal
individuals, guiding them to make operational and investment decisions.
In addition, for Crepaldi (2011, p. 2), Management Accounting enables administrators
to “evaluate the performance of the company's activities, projects and products, as well as its
economic and financial situation through the presentation of clear and objective information
according to the needs of each user”.
Finally, Guerreiro, Frezatti and Casado (2006) argue that Management Accounting
provides an essential structure for presenting economic events to the organization's members,
providing a vigorously structured set of routines: elaboration of budgets, performance
monitoring, and the elaboration of routine reports, following the rules and procedures to be
applied.
Management Accounting has a strong relationship with the analysis of financial
statements, which allows identifying the liquidity, indebtedness, and profitability of companies
(Padoveze, 2010). The author also adds that the analysis of these indices is one of the most
important instruments in the business management process, resulting in an operational,
economic, equity and financial assessment of the company's situation.
However, Padoveze (2010) recognizes that the most important thing is not knowing how
to calculate or interpret the indicators but knowing in depth the accounting pieces to be
analyzed. Thus, it is possible to observe the importance of collecting safe and reliable
information to achieve greater success in managerial practice. The lack of these can
compromise the entire operationalization process. In addition, a clear understanding of this
information is required to assess management needs.
The quality of this information is a determining characteristic for the success of
companies. For this, the reports must be relevant to the users, presenting detailed information
and highlighting the most important ones, allowing the identification of possible errors. In
addition, they should be directed to those who have the necessary competence and time to
understand their meaning and take corrective measures, when necessary (Crepaldi, 2011).
Still according to Crepaldi (2011), this information is internal and fundamental for
decision making, because this information provides the issuance of reports aimed at planning,
controlling, and organizing the company's financial situation. The Management Accounting
process is obtained by collecting data and information stored and processed in the company's
information system.
The professional who exercises Management Accounting, when working at the top, is
known as a controller (Marion, 2009). For greater ease in exercising its role, it is common the
use Management Information Systems (MIS) for decision making.
2.2 Management Information Systems (MIS)
Management Information Systems, also called business management support systems
or management systems, are intended to filter business information and group it in the form of
reports for the management process (Fonseca, & Garcia, 2007). Oliveira (2008) describes these
systems as a resource that transforms data into information, in a practical and dynamic way,
which helps in the company's decision-making process.
Additionally, according to Bazzotti and Garcia (2006), by providing secure information
in a timely manner, the MIS helps in the planning, control, and organization of a company.
Consistent with Stair (1998, p. 278, apud Bazzotti, & Garcia, 2006), a MIS has the basic
purpose of helping the company to achieve its goals by providing the necessary details for
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effective control, organization, and planning.
In accordance with Oliveira (2008), such systems allow obtaining the desired
information in a dynamic and practical way, assisting in the decisions to be taken, whether in
administrative, strategic, or other areas. According to Bazzotti and Garcia (2006), the reports
extracted from the MIS help in improvement plans in the administration and control of company
operations, supporting accurate decision-making.
As said by Kroenke (2012), the MIS is an integral part of business strategies. Companies
that work with these systems have a great competitive advantage, because the information
provided by the system results in correct decision-making. In this way, MIS help companies to
monitor and achieve development, their goals, and objectives.
For better quality in the reports offered from the MIS, these systems must be conditioned
to some factors: simplicity, flexibility, economy, reliability, acceptability, and productivity. This
is justified by the search for better understanding, safety, cost-effectiveness, efficiency, and
agility (Oliveira, 2008).
Fonseca and Garcia (2007) state that the financial resources aimed at implementing the
MIS should be considered an investment, because the system improves the company's
organizational routine, collecting and organizing data in reports that help in the management
process. In addition, they ensure that any company willing to improve in managerial terms can
succeed in implementing a MIS, as long as there is a commitment to the goals to be set.
2.3 Previous Studies
The importance of management in rural areas is an issue that has already been reviewed
in several studies. From the analysis of the results of these studies, it is possible to conclude
real benefits from the use of Management Accounting and its controls for productive activities.
On the other hand, it is possible to observe the lack of interest of producers in seeking
accounting assistance in this area (Table 1).
Table 1
Results of previous studies Authors Research purpose Sample Results
Borilli et
al. (2005)
Verify if Management
Accounting can help to
improve the management of
the activity and the growth
of equity.
Interviews and
questionnaires applied in
21 accounting offices and
262 rural producers in the
municipality of Toledo
(PR).
Management Accounting provides
subsidies to managers to analyze
the profitability and
competitiveness of products,
assisting in decision making.
Hofer et
al. (2011)
Verify the use of controls in
the management of
productive activities when
making investment
decisions.
Questionnaire applied to
small and medium
producers in the western
region of the state of
Paraná who sought
financing for more than
one crop for five years.
Resistance of rural producers to the
adoption of management
accounting tools. Reports of
benefits that accounting
management brings to the success
of companies.
Kruger, et
al. (2009)
Demonstrate the need to use
accounting and its
importance in the
management of rural
properties as a support tool
for decision making.
Questionnaires applied to
289 rural landowners in
the municipality of Águas
de Chapecó (SC).
Need for greater accounting
control, lack of information for
decision making and lack of
knowledge about the results of
activities developed by producers.
Improved performance and
management of rural properties
through the use of accounting tools.
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Almeida
et al.
(2011)
Verify the importance of
management control
practices as one of the
factors for success in
managing the enterprise.
Interview with seven milk
producers in the
municipalities of
Pinhalzinho and Saudades
(SC).
Improved results and quality of
family life through the adoption of
management control practices.
Silva et al. (2010)
Investigate the management
practices used by small rural
producers to manage their
properties.
Structured form applied to
76 small rural producers in
the municipality of
Guaramirim (SC).
Most small rural producers do not
use formal management
methodologies.
Zanin et
al. (2014)
Identify the characteristics
of the structure and
management of rural
properties in the West of
Santa Catarina.
Questionnaires applied to
210 landowners in the
municipalities of
Quilombo, Coronel Freitas
and Cordilheira Alta (SC).
Lack of support structure for
decision-making and controls for
the management process of rural
activities.
Mazzioni
et al.
(2011)
Verify the use of accounting
as a management control
tool and demonstrate the
relevance of its use to the
decision-making process.
Questionnaires applied to
100 rural companies
belonging to Chapecó
(SC).
Lack of knowledge of producers
about accounting controls.
Accounting as a decisive way for
evaluating and interpreting facts,
providing subsidies for planning
future activities.
Oliveira
and
Menelau
(2018)
Observe how it is structured
and what are the effects of
the MIS on the performance
of the researched production
units.
Interview applied to six
grape producing
companies in the region of
Vale do São Francisco
(PE).
Managerial information is treated
by rural producers with importance,
being a resource that positively
impacts the results achieved in
relation to the dimension of the
business, in terms of exports and
the volume of grapes traded in the
market.
Source: Research data.
As seen in Table 1, according to the view of the producers, there is a lack of knowledge
in the area of accounting management. Five of the eight studies cited (62.5%) highlight the non-
use of management controls in rural areas. Another aspect frequently observed is the form of
control used by most producers, in which it is carried out by the rural producers themselves. As
said by Mazzioni et al. (2011), the need for the proper use of controls arises from the separation
of private expenses with production and property expenses, in addition to the lack of knowledge
of the results to be analyzed.
As maintained by Silva et al. (2010), the success of agricultural management is based
on the control and management of investments applied in the activity and the evaluation of the
results achieved. On the other hand, its failure may be one of the factors that contributes to the
rural exodus. Zanin et al. (2014) also show, as a general result of their study, the fragility of the
process of continuity of rural properties due to the need to use greater controls in the sector.
According to Borilli et al. (2005), the information generated through management
controls make it possible to improve the management of rural activities, optimizing their results
and providing better analysis in decision-making. For Oliveira and Menelau (2018), the position
of rural producers in treating information as an important input directly impacts the results
achieved.
Thus, from the results analyzed, it appears that the adoption of MIS provides
improvement in results, aid in decision making, assessment and interpretation of facts.
Therefore, the need for MIS for the success of companies is perceived.
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3 Methodological Procedures
The present study is characterized as a field research. For Marconi and Lakatos (2003,
p. 185), “field research is that used with the objective of obtaining information and/or
knowledge about a problem, for which an answer is sought”. Through this field research, a
survey was carried out in order to better understand the perception of rural producers regarding
the use of MIS.
Furthermore, the research is characterized as qualitative-descriptive, using qualitative
resources obtained through data collection on populations in order to outline or analyze facts or
phenomena (Marconi, & Lakatos, 2003). In this sense, it is justified that the research is
classified as qualitative because it does not use inferential statistical techniques, and as
descriptive research because it discusses the perception of a group of rural producers.
The research was conducted through an office that provides accounting assistance in the
district of Entre Rios, municipality of Guarapuava, Paraná, Brazil. District whose economic
predominance comes from rural production, in addition to being marked by having the largest
Brewery Maltaria in Latin America and responsible, together with the municipality, for 40% of
the country's malt and barley production (Thomas, 2019). In this way, the researched office,
whose corporate name is kept confidential, predominates its assistance aimed at agricultural
activity.
The office offers two forms of assistance: through a conventional integrated accounting
system and through a Management Information System. The MIS used by the controller of the
studied rural producers is a system adapted exclusively for the management of rural production.
Its control is subdivided into three parts: i) agriculture; ii) seeds; and iii) specific solutions
(Table 2).
Table 2
System subdivision
i) Agriculture Equity control, production planning, purchasing, financial, inventory
management, commercial, machinery, handling, costs, production, accounting,
tax, and payroll.
ii) Seeds Planning, production, batch control, documents, industrial seed treatment, and
seed trading.
iii) Specific solutions Business Intelligence and database integration.
Source: Research data (2019).
In its first subdivision, solutions for planning and controlling agricultural management
in all operational phases of the company are given. From planting to storage of company's
products. The second subdivision presents solutions for managing production and batching. In
addition, it exhibits solutions for commercial management. Finally, the last subdivision contains
specific solutions developed to help manage properties, agricultural projects, and clients (Table
2).
Therefore, the development of this study consists of two stages. First, a questionnaire
was applied to rural producers who use the method of control by a conventional accounting
system for decision making. Next, interviews were conducted with producers who use the MIS
to control their activities. The questionnaire was built from previous studies, such as from
Borilli et al. (2005), Hofer et al. (2011) and Kruger et al. (2009), and adapted for the present
research.
Among a universe of 62 rural producers contacted and assisted by the conventional
accounting system method offered by the office, 37 were willing to answer the questionnaire,
equivalent to 59.7% of the population. The questionnaire applied has 15 closed questions, which
are multiple choice, selection of options, and Likert-type scale. The questionnaire is divided
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into three parts: i) general information about the profile of producers and properties, ii) methods
of controls and difficulties encountered in the area, and iii) specific information on the topic in
question, regarding opinions and interests about the MIS.
Marconi and Lakatos (2003) define the questionnaire as a data collection tool answered
without the follow-up of the interviewer and which has an ordered series of questions. This
questionnaire was sent to rural producers online, through the form offered by Google Docs,
which has a platform in which it is possible to create and apply open, closed questions and on
Likert-type scales.
In order to deepen, interviews were conducted with 7 rural producers who started to use
the MIS to control their activities, from a universe of 9 companies that use this system.
Information similar to that collected in the questionnaire was sought, with a structural
difference: only ten open questions were applied, in person. In addition, there was a greater
focus on the use of MIS and its results.
The interview is a method of obtaining information regarding a specific subject from a
face-to-face meeting and a conversation of a professional nature. The interview conducted in
this research is characterized as a structured interview, which, through predetermined questions,
follows a script applied equally to selected people (Marconi, & Lakatos, 2003).
4 Analysis and Discussion of Results
4.1 Information Collected by Producers Using Conventional Systems
The research has as general objective to identify possible benefits of control in the rural
scope from the use of MIS. For this, questionnaires were applied to other producers who do not
carry out their controls through MIS. Thus, to collect data on first notions about producers and
their properties, the first four questions were applied with a focus on their profiles: education,
time of experience in the activity, size of properties, and number of employees working in the
area.
It was observed that 59.5% of producers have a higher education degree, while 40.5%
have only completed high school. There were no answers for complete primary education or
incomplete primary education. Still, it was observed that most respondent producers have been
working for more than fifteen years in the sector (45.9%). Further, 29.7% of farmers are starting
in the area, working between one and five years, 18.9% of producers operate between five and
ten years, and only 5.4% between ten and fifteen years.
Regarding the size of the properties, 56.8% of the producers said they had more than
270 hectares, characterizing themselves as large landowners. Still, 29.7% responded that they
have 72 to 269.9 hectares and 13.5% have up to 71.9 hectares, characterizing, respectively, as
medium and small properties. Regarding the number of employees, 24.3% have up to one
employee, 32.5% have two to four employees, 18.9% five to seven and, 24.3% more than seven
employees.
To introduce the questions to the subject of general accounting, producers were asked
about controls for differentiating personal expenses in relation to activity expenses. In response,
54.1% of producers said they had this control and 45.9% responded that they do not differentiate
their expenses. In this context, it is confirmed what was found by Mazzioni et al. (2011), there
is a certain lack, on the part of producers, to segregate private expenses from production
expenses. From then on, there is a greater need for control.
Moreover, a question was applied to highlight the difficulties found in the research topic.
At this stage, three options related to production cost, product price, and financial resources
were defined. A selection box was opened so that the respondent could select one or more
defined options. In addition, an option was made available so that the producer could point out
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another difficulty encountered, which was not established for selection. Among these
difficulties, as shown in Table 3, most respondents highlight high production costs as the biggest
obstacle in the sector.
Table 3
Difficulties encountered in the sector Alternatives Absolute Frequency Relative Frequency
High production costs 30 55.6%
Low product prices 11 20.4%
Lack of financial resources for investment 10 18.5%
Lack of skilled labor 1 1.8%
Family succession 1 1.8%
Difficulty in trading horticultural 1 1.8%
Source: Research data (2019).
To finalize the questions that show notions of accounting in general, producers were
asked about the purpose of accounting, with two options for answers: only for tax purposes and
for tax and management purposes. In this context, different from what brings the study of Borilli
et al. (2005), 97.3% answered that it involves both options and only 2.7% believe that
accounting has only tax purposes. This data positively interferes in the corporate accounting
structuring, indicating greater receptivity in the possible adoption of a MIS.
Finally, deepening the topic under study, the last eight questions were applied with the
focus of observing the view of rural producers on MIS. The introductory question concerns the
respondents' knowledge regarding the MIS. Among the results, 56.8% of respondents said they
understood what MIS are, 24.3% said they partially understood, and 18.9% of producers
revealed lack of knowledge about these systems. Then, only producers who responded that they
knew about MIS were asked if they also understood their purposes. Among this group of
producers, 75.9% said they know about MIS purposes and 24.1% said they did not know its
functions.
To verify some objectives of the MIS, producers were asked the level of importance of
preparing a crop diversification plan and the benefits sought by accounting assistance. Soon
after, a question was made asking if the producer had the knowledge that MIS facilitate the
construction and organization of the referred planning and help in all the advisory criteria listed
in the question. Planning is a decisive item regarding reducing production costs, directly
interfering in the profitability of the activity (Borilli et al., 2005).
The questions were applied using a Likert scale, conditioning five options to rank the
level of importance in the range from 1 to 5, with 1 being the least important and 5 the most
important. Regarding the question addressing about planning, the options were related to
increasing profitability, preserving the soil, using existing infrastructure, maximizing labor, and
obtaining financing lines, as shown in Table 4. As evidenced by Hofer et al. (2011) and Borilli
et al. (2005), aiming for greater profitability is the main objective of this elaboration.
Table 4
Level of importance in developing a plan to diversify cultures Purpose 1 2 3 4 5
Achieve greater profitability - 2.7% 16.2% 10.8% 70.2%
Preserve the soil - 10.8% 18.9% 16.2% 54%
Use existing infrastructure - 5.4% 13.5% 27% 54%
Maximize the use of labor - 16.2% 8.1% 24.3% 51.3%
Get more lines of financing 8.1% 13.5% 13.5% 32.4% 32.4%
Source: Research data (2019) and adapted from Borilli et al. (2008).
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Regarding the question addressing the objective of seeking assistance, which aimed to
verify the view of producers about the search for accounting assistance, five criteria were
presented. In this regard, it was discussed about control through systems, control and cost
reduction, more accurate information and planning based on profitability, as listed in Table 5.
Table 5
Benefits sought by accounting assistance Purpose 1 2 3 4 5
Control through systems integrated to accounting 5.4% 5.4% 5.4% 18.9% 64.9%
Greater control of production costs 2.7% 5.4% 10.8% 18.9% 62.2%
Accurate information for decision making 2.7% 5.4% 5.4% 18.9% 67.6%
Possibility of cost reduction 5.4% 5.4% 8.1% 16.2% 64.9%
Possibility of planning based on profitability 5.4% 5.4% 5.4% 21.6% 62.2%
Source: Research data (2019) and adapted from Borilli et al. (2008).
As for the knowledge of rural producers regarding the ease of preparing the planning
(Table 4) and the benefits sought by the accounting assistance (Table 5) through the use of MIS,
86.5% of them said they were aware of these features. On the other hand, 13.5% did not know
about these applications. In this sense, the MIS functionalities were demonstrated to the
respondents and their opinion on the influence of controlling activities through these systems
was then questioned. The question was also applied using a Likert-type scale: also, with an
interval from 1 to 5, with 1 for total disagreement and 5 for total agreement. Six alternatives
were raised, as shown in Table 6.
Table 6
Influence of controlling activities through a MIS Purpose 1 2 3 4 5
Increased profitability 5.4% - 21.6% 27% 45.9%
Cost reduction - 5.4% 13.5% 37.8% 43.2%
Improved crop control 5.4% 10.8% 18.9% 21.6% 51.3%
Prediction of investment needs 2.7% 5.4% 18.9% 21.6% 51.3%
Prediction of financing needs 2.7% 5.4% 16.2% 21.6% 54%
Greater precision in decision making - 8.1% 8.1% 16.2% 67.6%
Source: Research data (2019).
It can be seen that, after showing some of the features of MIS, many of the producers
agreed about the influence of its use. According to Borilli et al. (2005), to increase this rate, it
is up to the accountant to guide rural producers on the existence of this planning, control, and
management tool.
The following question addressed the comparison of control effectiveness using a MIS
against a conventional accounting control system. In this scenario, 89.2% said that controlling
their activities through MIS could be more effective, while 10.8% disagreed with this statement.
Thus, it seems that there are positive results regarding the opinion of producers on control
through MIS.
The last question aimed to identify the interest of producers in the use of MIS. They
were asked whether they would pay for a more qualified accounting advisory service that would
assist in the management, control, and administration of their properties. It was noticed that
there was a predominance of interest in this control, in a sphere in which 78.4% responded that
they would pay for this service. Furthermore, 18.9% of producers were satisfied with the current
assistance method and only 2.7% said they would not pay for this service. This data is
considered a positive factor related to the encouragement of the use of MIS through this
research.
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4.2 Information Collected by producers who use the MIS
To answer the research's key question, interviews were conducted with producers who
control their activities through MIS. The questions were very similar to those presented in the
questionnaire, but they were applied in person and focused on the results obtained and observed
by the producers from the management assistance.
Common characteristics were observed in relation to this group of interviewees, in
which they all have completed a higher education degree and properties larger than 270
hectares. In addition, unlike the responses obtained in the questionnaires, no producer has less
than five years of experience: 14.3% work in the area for between five and ten years, 71.4%
between ten and fifteen years, and 14.3% have more than fifteen years of experience.
A result directly linked to the control through these systems and with 100% of the
positive responses is related to the separation of expenses from the activity with personal
expenses. In addition, 100% of the producers responded that they consider the control of
activities through MIS more effective in relation to control through conventional accounting
systems. Thus, it strengthens the results of the study of Kruger et al. (2009), confirming that
the performance in the management of rural properties is more beneficial through the use of
management tools.
In order to compare the objectives sought from the accounting assistance shown by the
other producers, the question applied was modified. Instead of asking them about the reasons
that lead them to seek this type of assistance, they were asked what benefits they find from its
use (Table 7).
Table 7
Benefits found by accounting assistance Purpose 1 2 3 4 5
Control through systems integrated to accounting - - - 1 6
Greater control of production costs - - - - 7
Accurate information for decision making - - - - 7
Possibility of cost reduction - - 1 2 4
Possibility of planning based on profitability - - - - 7
Source: Research data (2019).
It is observed that there is no disagreement in any of the benefits listed in Table 7. In
this sense, Kroenke (2012) states that these systems reduce costs and the probability of errors,
resulting in real benefits, as well as competitive advantage. Fonseca and Garcia (2007) reaffirm
and suggest that valuing information through a MIS provides, in addition to the competitive
differential, greater success in results.
Furthermore, producers were also asked in what managerial control influences. The
structure applied in the questionnaires was through a Likert scale, with an interval from 1 to 5,
being 1 for total disagreement and 5 for total agreement. The results are shown in Table 8.
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Table 8
Influence of controlling activities through a MIS Purpose 1 2 3 4 5
Increased profitability - - 2 2 3 Cost reduction - - 1 1 5 Improved crop control - - 2 3 2 Prediction of investment needs - - - 3 4 Prediction of financing needs - - 2 3 2 Greater precision in decision making - - - - 7
Source: Research data (2019).
From Table 8, it can also be seen that there is no disagreement in any of the suggested
alternatives. In this context, what was exposed by Fonseca and Garcia (2007) is confirmed, that
control through MIS mainly intervenes in improving decision-making (100%). It was also asked
about the main difficulties encountered in the sector. As with questionnaires, high production
costs lead as the main obstacle.
The last five questions are directly focused on the view of producers regarding the
results obtained after using MIS to control activities. First, the reasons for seeking this type of
guidance and its consequent resolutions were questioned. It was also asked in which aspect
management assistance best supports them and whether benefits were observed in relation to
profitability and increase in equity after using this tool.
There were several different answers about the reasons that led to the search for
management assistance. The main cause was due to the search for a better decision-making aid.
Furthermore, producers indicated reasons related to risk management, control and cost
reduction by culture, expansion of long-term gains, identification and solution of problems that
have already occurred and problems that may occur, more detailed analysis of information, and
search for financial and tax management. It was later asked whether, after using and controlling
it through the MIS offered by the accounting assistance, the producers found benefits associated
with the previous answer. In other words, having as problems the reasons mentioned above, to
what extent the control by the MIS could solve them.
Regarding the aspects that the control through the MIS best helps, several positive
perspectives were presented. Among them, in the view of two of the producers, the assistance
extends to all the operations of the activity. Other concepts portrayed were the influence on the
choice of variety to be planted, on cost control, on the decision to sell the final product and on
the decision on the need to buy or sell machinery, as well as their use. Moreover, answers were
obtained about the importance of using the MIS for decision making with greater security.
Another aspect discussed by the producers was related to the speed in the availability of
information, confirming that through this tool, information is available when necessary. Thus,
the issue of the dynamism of the information advocated by Padoveze (2010) is reinforced, as
well as by the results of the studies shown in Table 1, mainly by Oliveira (2008) and Kroenke
(2012).
Finally, the last two questions addressed the influence of management through the MIS
in relation to the increase in equity and profitability. Regarding both questions, the answers are
predominantly positive: 71.4% of respondents observed an influence in relation to the increase
in equity and 100% confirmed the benefit related to the increase in profitability from the control
of this tool. According to Oliveira and Menelau (2018), the fact that producers treat information
as an important input in the management of their activities directly impacts these results.
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4.3 Analysis of differences between producers who use or not the MIS
To understand the particularities regarding the views and opinions of the producers, the
responses obtained from the questionnaires and interviews were compared. It is noticed that, of
the producers who use MIS to control their activities, 100% have completed a higher education
degree, more than five years of experience in the area and properties of more than 270 hectares.
On the other hand, among the producers that do not adopt the MIS, 59.5% have completed a
higher education degree, 29.7% have been operating in the area for less than five years, and
43.2% of the properties are smaller than 270 hectares.
Many of the owners believe that because they own small and medium-sized properties,
they do not need such strict control. Thus, while 100% of producers using MIS responded that
they control activity expenses separately from personal expenses, only 54.1% of other
producers also practice this conduct.
In relation to the difficulties faced in the area, both the answers obtained through the
questionnaires and through the interviews, the high production costs stand out. However, in
both cases, the other established items were also highlighted. Only producers who do not use
MIS commented on other difficulties encountered.
Producers who have management assistance were asked about the benefits of accounting
assistance and to the others producers why they were seeking it. The question applied was not
the same with the intention of comparing the expected results with the achieved results. It is
noticed that among the established alternatives, the producers claim to find benefits, even
partially, in all the established items, not disagreeing with any of them. On the other hand, there
are producers who do not even seek assistance for these same purposes.
In relation to the topic under study, in the question that addresses the benefits of using
MIS, although there is a need for greater depth to investigate the reasons, it was found that in
all established alternatives there is some percentage referring to disagreement by producers who
do not use this tool. On the other hand, all producers who use the system agree with the
established benefits, even if partially.
5 Final Considerations
From the data collected in this research, it was possible to analyze the attitude of
producers in relation to the understanding of accounting assistance. The main objective of the
study was to evaluate the effects of the implementation of Management Accounting in the
management of small businesses in the field of rural activity, in addition to contributing to
highlight the needs of the sector and encourage other rural producers to adhere to management
assistance.
It is concluded that the search for management assistance takes place through several
aspects, many of them related to problems and risks encountered. However, there are those who
seek this type of guidance for future gains, ranging from decision-making with greater certainty
to control and cost reduction in culture. After comparing the reasons for the search and the
current situation of these companies, the producers state that the use of MIS reflected positively
on their management.
Nevertheless, it is clear that not all producers have knowledge about MIS and its
guidance methods: 43.2% of producers do not know or are not sure about what these systems
are. Furthermore, among the 56.8% of producers who responded that they know what this tool
is, only 75.9% know its purpose. Thus, some basic aspects corresponding to the use of MIS to
complement the research and show this group of producers their functions were presented.
After demonstrating these aspects, all producers were asked their opinion about the
benefits related to control through such systems. It is possible to observe different perceptions
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by those who use or not this type of control. Benefits were established related to cost and culture
control, needs forecasting, increased profit and aid in decision making. Although most
respondents agree that the systems offer such advantages, it was observed that many of the
producers still do not believe in these benefits.
However, among the producers who disagree, there is none that uses MIS to control
their activities. This means a positive reflection in relation to the benefits of the system in the
management of companies that use the tool. Still, given the item that deals with greater
precision for decision-making, 100% of producers who use the system agree on its influence.
In relation to the other questions, everyone agrees, even if partially, that the management
assistance method influences the established issues.
Another positive conclusion is the fact that 78.4% of producers who control their
activity through the conventional assistance method stated that they would pay for a more
qualified and effective accounting service. This service is intended for the control, management,
and administration of properties, as demonstrated during the questionnaire, being a
characteristic of the adhesion and use of MIS.
Finally, to answer the key research question, several items were observed. Among them,
the benefits of the assistance, the influence of the MIS, the aspects in which the tool helps, the
effectiveness found in relation to conventional control, and the benefits found in relation to
profitability and equity increase. These issues, even if indirectly, are linked to the question of
company results.
Thus, it is possible to observe that all producers who use MIS confirm the benefits
offered by accounting assistance and the positive influences on the control of activities through
this system. In addition, 100% of producers addressed aspects caused by its use that somehow
help in the results to be achieved. Furthermore, 100% of the producers verified control benefits
in relation to conventional systems.
Regarding the increase in profitability and equity, 100% and 71.4% of producers,
respectively, stated that they perceived that the use of MIS had a positive impact. Thus,
observing the advantages offered by this method of assistance, it is possible to confirm the
research question: from the implementation of Management Accounting and the use of MIS,
benefits can be observed in the results of rural companies.
The main limitation of the research refers to the method used, which depends on
responses provided by respondents, in which there are no guarantees that the data provided
represents reality. Research on the topic is necessary, as accounting in rural areas can help in
the performance of properties, given the improvement in crop control, investment analysis,
future estimates, and financing needs. Thus, there is a gap for further research on new
management methods and techniques sought and used by rural producers. Additionally, future
studies may use inferential statistical techniques, with the purpose of verifying the influence of
demographic variables on the use of MIS, for example.
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