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