Relações entre a adoção de artefatos gerenciais e características organizacionais: um estudo empírico no setor hoteleiro de João Pessoa.

The objective of this study was to anlyze the significance of the relationships between the use of management artifacts and the organizational characteristics of companies operating in the hotel business in the city of João Pessoa. To achieve the proposed objective, a descriptive, exploratory and quantitative research was conducted.The universe comprised all 106 establishments listed in the registry of the Municipal Secretariat of Tourism of the city of João Pessoa, of which 98 agreed to participate in this research. Data collection was performed through face-to-face interviews with the manager in charge of the management sector, in July and August 2018. The collected data were processed using the statistical software STATISTICA, using descriptive statistics and the Spearman correlation test. It was obtained as preponderant results that the most used traditional management artifacts were budget, budget analysis and traditional costing techniques. Regarding modern management artifacts, there was a preponderance in the frequent use of benchmarking, just in time and ABC costing, to assist in decision making. It was realized that a management artifact used in one organization may not be as successful in another. [ABSTRACT FROM AUTHOR]