Management of rural properties from the west of Santa Catarina state: the weaknesses of the organizational structure and the necessity of using accounting controls

Abstract

The study aimed at identifying the characteristics of the structure and management of rural properties in the West Region  of Santa Catarina State. Methodologically, this study is based on the objectives as descriptive, as to the procedures of survey and quantitative analysis. The data collection was performed through the application of questionnaires to a sample of 210 landowners in the municipalities of Quilombo, Coronel Freitas and Cordilheira Alta, which are cities located in the west of Santa Catarina. It was found out that 60% of the surveyed farms own up to 20 hectares, 84% of the land managers are over 40 years old and 72% of these have only attended incomplete primary education. As for management, the results have shown that only 28% of farms have performed some type of control by activity performed and only 10% of them have made use of control box. When the farmers were asked about the process of family succession, it was identified that only in 3% of the farms surveyed there was some interest of the children to continue developing rural activities. The overall results of the study have demonstrated the lack of use of accounting controls in rural areas as well as the weaknesses of the organizational structure and the continuity process of rural properties in the West of Santa Catarina.