SCOPE OF MANAGERIAL ACCOUNTING ACCORDING TO THE ACCOUNTING FACULTIES OF SANTA CATARINA – BRAZIL

• Autor(a) principal: Cunha, Paulo Roberto da
• Data de Publicação: 2010
• Outros Autores: Beuren, Ilse Maria, Rausch, Rita Buzzi, Benvenuti, Daniela
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração (São Paulo. Online)
• Texto Completo: https://raep.emnuvens.com.br/raep/article/view/151
• topic: scope; managerial accounting; accounting faculty; abrangência; contabilidade gerencial; docentes de contabilidade

This study aims to identify the scope of managerial accounting according to the views of some professors who teach at the Accounting courses of Higher Education Institutions in the ACAFE (Associação Catarinense das Fundações Educacionais) system in Santa Catarina state, in Brazil. A quantitative descriptive study was conducted using a survey done with closed questions. The population of the study includes the professors of Accounting courses of 15 HEI connected to the ACAFE system and the sample 40 professors who answered the questionnaire. The results show that, according to the professors surveyed, the main items related to the scope of managerial accounting are: accounting information for decision-making; costs for evaluation, control and decision-making; managerial control of areas of responsibility; performance evaluation and corporate profit. Comparing these results to a similar study conducted in the state of Paraná, it was found out that the most important items which were convergent were: accounting information for decision-making and costs of evaluation as well as control and decision-making