The contribution of contingency factors to the development of rural family agro-industries in the city of Guaraniaçu - PR

Rural family agribusinesses play a vital role in both the economy and rural development, and this study aimed to analyze the contribution of contingency factors in the management practices of rural family agribusinesses.To this end, a descriptive study was carried out, designed as a multi-case study with a qualitative approach.The study was applied to three rural family agribusinesses located in the municipality of Guaraniau -PR, selected based on the criteria of diversity of segments, production structure and accessibility to information.The agribusinesses were classified as "developed", "developing" and "stagnant".The research was carried out through interviews, document analysis, direct observation of activities and comparison between the three agro-industries.The results show that contingency factors have a significant impact on the management practices of rural family agribusinesses, requiring different levels of control and strategies depending on the specific contingencies of each one.It can therefore be concluded that contingency factors have a different influence on each agribusiness, highlighting the lack of uniformity.The study highlighted the opportunity for accounting professionals to provide advice to managers of rural family agribusinesses on the use of management tools.