PRODUCE OR OUTSOURCE: A CASE STUDY ON THE USE OF THE TECHNIQUE OF DIFFERENTIAL ANALYSIS FROM THE STANDPOINT OF RATIONAL CHOICE

Authors

  • Rodrigo Vicente Prazeres Universidade Federal de Pernambuco
  • Jaqueline Arruda dos Santos Faculdade de Ciências da Administração do Limoeiro - FACAL
  • Juliana Gonçalves de Araújo Universidade Federal de Pernambuco - UFPE
  • João Gabriel Nascimento de Araújo Universidade Federal de Pernambuco - UFPE
  • Umbelina Cravo Teixeira Lagioia Universidade Federal de Pernambuco - UFPE

Abstract

The main objective of this paper is to describe what are the determinants of decision making process concerning to alternatives between producing or outsourcing. Thus, this reseach sought to contribute to the role of accounting information as one of the guiding factors in the evaluation of alternatives between producing or outsourcing, and the decision-making process examined in the light of Rational Choice in an attempt to understand what aspects are drivers of the decision process and whether the accounting information is taken into account in the decision making process. The methodology used was the single case study using a descriptive approach. Data were collected through management reports and semi structured interviews face to face with those involved in the decision making process analyzed. As results it was found that the choice of production of raw materials contributed to increase the contribution margin of the production line analyzed, however despite this decision result in greater wealth creation for the company, was not taken rationally, because it may have been driven by social and political aspects related to the relationship with customers and suppliers.

Keywords: Rational Choice. Case Study. Decision Process.

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Author Biographies

Rodrigo Vicente Prazeres, Universidade Federal de Pernambuco

Mestre em Ciências Contábeis - UFPE

Jaqueline Arruda dos Santos, Faculdade de Ciências da Administração do Limoeiro - FACAL

Graduada em Ciências Contábeis

Juliana Gonçalves de Araújo, Universidade Federal de Pernambuco - UFPE

Mestre em Ciências Contábeis - UFPE

João Gabriel Nascimento de Araújo, Universidade Federal de Pernambuco - UFPE

Mestre em Ciências Contábeis - UFPE

Umbelina Cravo Teixeira Lagioia, Universidade Federal de Pernambuco - UFPE

Doutora em Administração - PROPAD/UFPE

Professora Adjunta do Programa de Pós Graduação em Ciências Contábeis UFPE

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Published

04-06-2015

How to Cite

PRAZERES, R. V.; DOS SANTOS, J. A.; ARAÚJO, J. G. de; ARAÚJO, J. G. N. de; LAGIOIA, U. C. T. PRODUCE OR OUTSOURCE: A CASE STUDY ON THE USE OF THE TECHNIQUE OF DIFFERENTIAL ANALYSIS FROM THE STANDPOINT OF RATIONAL CHOICE. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 7, n. 2, p. 16–31, 2015. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/5635. Acesso em: 3 jul. 2024.

Issue

Vol. 7 No. 2 (2015): Jul./Dez.

Section

ARTICLES

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