The intensity of the use of accounting information and its relationship with the competitiveness perception and the performance of rural companies: a study in soybeans producers companies in Parana

The purpose of this research was to analyze the relationship between the use of accounting information, the perception of competitiveness and the organizational performance in soybean producing organizations. The methodology of the research was quantitative with the application of questionnaires to managers of rural properties associated with APROSOJA-PR and FAEP. The sample analyzed was composed of 32 valid responses. Then, the data analysis was performed through descriptive statistics and correlation analysis. The main contribution of this research lies in the deepening of the concepts that involve the degree of use of accounting (accounting information) with agribusiness and its relation with the degree of competitiveness perception and productive performance. From the present study it is possible to affirm that the size of rural property has a positive and significant relationship with the intensity of the use of accounting information (r = 0.496, value p = 0.004), and the perceived competitiveness of managers (r = 0.334, p value = 0.062). In addition, it was found that the higher the respondent's level of education, the greater the level of use of accounting information in decision making.