Relevance of Strategic Planning in the Decision-Making Process of Accounting Service Companies: A Fuzzy Analysis

Guilherme Freitas Keller, Ângela Rozane Leal de Souza, Alice Munz Fernandes, Cassiane Oliveira Velho


Purpose: To identify the strategic actions that should be prioritized by the small accounting service companies of Porto Alegre/RS in the decision making process to maximize the possibility of achieving the strategic objectives.

Method: Exploratory and descriptive qualitative research consisting of two steps. Initially, semi-structured interviews were conducted with managing partners of four accounting service companies in order to identify predominant elements of strategic planning, through content analysis operationalized with the aid of QSR NVivo 11 software. Later, the results provided subsidies for the second one. This stage sought to analyze the degree of relevance of its strategic actions in relation to the objectives through the Fuzzy Analysis made possible by the Matlab R2012 software.

Originality/Relevance: Use of a methodology not usually employed in the area of ​​applied social sciences to understand a phenomenon with consolidated theoretical support.

Results: Six latent strategic objectives were identified: improving internal controls and improving processes; restructure the company; promote the brand; be a reference in quality and sustainability; increase revenues, and; maintain or improve the technical level of employees. It was found that there are a greater number of variables concerning the external environment than the internal one, and not all the actions that the accountig service companies take are sufficiently pertinent to achieve the strategic objectives satisfactorily.

Theoretical/methodological contributions: Use of complementary research methods to understand a phenomenon that, although contributing to the decision making process of organizations, is generally not implemented by accounting service companies, especially small ones.


SWOT Analysis; Strategic Priorities; Management Tools


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Iberoamerican Journal of Strategic Management  e-ISSN: 2176-0756

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