Teoria da contingência: um estudo sobre a evidenciação dos fatores contingenciais em empresas do setor de telecomunicações listadas na B3.

Abstract

The Contingency Theory is relevant into a competitive environment, such as business, with complex and differentiated organizations, owing to the fact that is a sofisticated control mechanism in order to coordenation and organizational integration. The preparation of annual reports became a relationship tool between the company and the informations users, thus indicating the importance of disclosure of information, such as contingencial factors. As a result, it was intended to analyze the evidencing of the contingency factors contained into the "Relatório de Administração de 2017" of the telecommunication companies listed on B3 - São Paulo Stock Exchange. Using a descriptive and qualitative, through an analyze of the documental content, it was verified that 70% of the aspects relationed to the contingency factors were observed on analyzed companies. The aspects of the contingency factors most evidenced by the sample companies were those related to Strategy and Structure. Although, the less evidenced was that related to Environment. It was expected that the aspects related to the Technology factor would be more evidenced, because the sector analyzed is directly dependent of tecnologies to improve and deliver the service to the customer.