Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area
Autor(a) principal: | |
---|---|
Data de Publicação: | 2009 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/367 |
Resumo: | 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). |
id |
FBS-1_6bf56f3f55db1d932adce8d5b59aa481 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/367 |
network_acronym_str |
FBS-1 |
network_name_str |
BBR. Brazilian Business Review (English edition. Online) |
repository_id_str |
|
spelling |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the areaAnálise crítica da contabilidade gerencial no Brasil sob a ótica dos professores de pós-graduação stricto sensu da áreamanagement accountingteaching of management accountingdifferences between management and corporate accountingcontabilidade gerencialensino da contabilidade gerencialdiferenças entre contabilidade gerencial e societáriaThis 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).Este trabalho apresenta uma análise crítica da contabilidade gerencial no Brasil, a partir da percepção dos professores da área gerencial dos programas de pós-graduação stricto sensu em contabilidade. O objetivo central foi o de identificar a visão que esses professores têm da contabilidade gerencial. A pesquisa, que é do tipo empírico-analítica e descritiva, se concentrou na identificação e análise dos seguintes elementos: (i) perfil dos docentes; (ii) diferenciação entre as contabilidades financeira e gerencial; (iii) prioridades da contabilidade gerencial; e (iv) relevância dos temas tratados pela contabilidade gerencial. A metodologia empírico-analítica foi utilizada por meio de um levantamento (survey), realizado com a aplicação de questionário semi-aberto junto aos docentes indicados pelos coordenadores de Programas de Pós-Graduação. Como conclusão, constatou-se uma convergência significativa entre a percepção dos professores e a literatura, principalmente quanto ao usuário, foco de análise e órgãos reguladores, todavia alguns pontos ficaram razoavelmente destoantes (outros usuários, princípios e temas relevantes).FUCAPE Business Shool2009-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/36710.15728/bbr.2009.6.3.4Brazilian Business Review; Vol. 6 No. 3 (2009): September to December 2009; 267-283Brazilian Business Review; v. 6 n. 3 (2009): Setembro a Dezembro de 2009; 267-2831808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/367/559http://www.bbronline.com.br/index.php/bbr/article/view/367/560Frezatti, FábioRelvas, Tânia Regina SordiNascimento, Artur Roberto doJunqueira, Emanuel Rodriguesinfo:eu-repo/semantics/openAccess2018-11-06T19:57:46Zoai:ojs.pkp.sfu.ca:article/367Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:57:46BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area Análise crítica da contabilidade gerencial no Brasil sob a ótica dos professores de pós-graduação stricto sensu da área |
title |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area |
spellingShingle |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area Frezatti, Fábio management accounting teaching of management accounting differences between management and corporate accounting contabilidade gerencial ensino da contabilidade gerencial diferenças entre contabilidade gerencial e societária |
title_short |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area |
title_full |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area |
title_fullStr |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area |
title_full_unstemmed |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area |
title_sort |
Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area |
author |
Frezatti, Fábio |
author_facet |
Frezatti, Fábio Relvas, Tânia Regina Sordi Nascimento, Artur Roberto do Junqueira, Emanuel Rodrigues |
author_role |
author |
author2 |
Relvas, Tânia Regina Sordi Nascimento, Artur Roberto do Junqueira, Emanuel Rodrigues |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Frezatti, Fábio Relvas, Tânia Regina Sordi Nascimento, Artur Roberto do Junqueira, Emanuel Rodrigues |
dc.subject.por.fl_str_mv |
management accounting teaching of management accounting differences between management and corporate accounting contabilidade gerencial ensino da contabilidade gerencial diferenças entre contabilidade gerencial e societária |
topic |
management accounting teaching of management accounting differences between management and corporate accounting contabilidade gerencial ensino da contabilidade gerencial diferenças entre contabilidade gerencial e societária |
description |
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). |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-09-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/367 10.15728/bbr.2009.6.3.4 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/367 |
identifier_str_mv |
10.15728/bbr.2009.6.3.4 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/367/559 http://www.bbronline.com.br/index.php/bbr/article/view/367/560 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 6 No. 3 (2009): September to December 2009; 267-283 Brazilian Business Review; v. 6 n. 3 (2009): Setembro a Dezembro de 2009; 267-283 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
_version_ |
1754732238520451072 |