Diferenciações entre a contabilidade financeira e a contabilidade gerencial: uma pesquisa empírica a partir de pesquisadores de vários países

• Autor(a) principal: Frezatti, Fábio
• Data de Publicação: 2007
• Outros Autores: Aguiar, Andson Braga de, Guerreiro, Reinaldo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/34230
• topic: Contabilidade Financeira; Contabilidade Gerencial; Contabilidade de Gestão; Management Accounting; Financial Management; Managerial Accounting

This study aims to identifying the main elements that distinguish management accounting from financial accounting in different countries around the world. Evolution shows that, actually, at some time and in some situations, these two accounting branches could be similar and even equal. However, the different demands and perceptions of their users in different countries lead to a distance between them. To understand these differences, a study was carried out in 24 countries, in order to identify what elements can present differentiations between these two branches of accounting. The elements included in this study were defined by using a combination among different authors’ approaches. The field research was developed by applying a structured questionnaire, based on a Likert scale, which was answered by specialists. The main distinctive elements of these two accounting branches are: application of standards, analytic focus, reliability level, agents which influence or can exert influence, frequency of report publication and legal requirements for trained personnel to different extents. These differences strengthen the need for an accounting information system that can equally attend to its two main user groups - internal and external.