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Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area

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Abstract

This work presents a critical analysis of management accounting in Brazil, from the perception of professors from the management area of stricto-sensu postgraduate programs in accounting. The central goal was to identify the view of these professors on management accounting. The research, which is of the empirical-analytical and descriptive type, concentrated on identifying and analyzing the following elements: (i) profile of faculty members; (ii) differentiation between financial and management accounting; (iii) priorities of management accounting; and (iv) significance of the themes treated by management accounting. The empirical-methodological analysis was used through a survey, conducted with the application of semi-open questionnaire with the faculty members indicated by the coordinators of Postgraduate programs. As a conclusion, a significant convergence was found between the perception of the faculty members and the literature, especially in connection with the user, focus of analysis and regulating bodies, however, a few points were reasonably out of tune (other users, principles and significant themes).

Keyword : management accounting, teaching of management accounting, differences between management and corporate accounting contabilidade gerencial, ensino da contabilidade gerencial, diferenças entre contabilidade gerencial e societária

How to Cite
Frezatti, F., Relvas, T. R. S., Nascimento, A. R. do, & Junqueira, E. R. (2009). Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area. Brazilian Business Review, 6(3), 267–283. https://doi.org/10.15728/bbr.2009.6.3.4

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