The professors' perception regarding strategic accounting practices: a comparative study
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/34233 |
Resumo: | This study aims to gauge the degree of utilization and understanding of the expression "Strategic Accounting", as well as the merit of some practices regarded as being of strategic accounting, in accordance with lecturers perception of Brazilian Stricto Sensu post graduation programs in Accounting. Furthermore, the outcomes will be compared with researches made with controllers, both domestic and foreign. It is a descriptive study, outlined through the use of closed questions, punctuated in Likert scale. The sample took into consideration 43 out of 104 Accounting professors and representatives of Stricto Sensu post graduation programs in Accounting. The error margin is of 10% for a confidence level of 90%. In a scale ranging from 1 to 7, the average attained for the academicians perception regarding the understanding of the expression "strategic accounting" was 5,14, in addition to a less intense use, with an average of 4,02. These outcomes suggest that the issue is not totally accepted, without raising oppositions or discussions of some kind, what leads to believing that it deals with an emergent approach in accountancy. In relation to the practices of strategic accounting, the results point to measurements that can lead corporations to attain and maintain competitive advantages. In the comparative study, the averages achieved with academicians were higher than the averages achieved with the Brazilian controllers, both domestic and worldwide, showing, intuitively, that the academic would have a better understanding of the issue than the controllers. However, non-parametric tests indicate that there are not any relevant statistical differences among the grades achieved. |
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The professors' perception regarding strategic accounting practices: a comparative study A percepção dos docentes quanto às práticas de contabilidade estratégica: um estudo comparativo Contabilidade EstratégicaVantagem CompetitivaDocentes de ContabilidadeStrategic AccountingCompetitive AdvantageAccounting Academicians This study aims to gauge the degree of utilization and understanding of the expression "Strategic Accounting", as well as the merit of some practices regarded as being of strategic accounting, in accordance with lecturers perception of Brazilian Stricto Sensu post graduation programs in Accounting. Furthermore, the outcomes will be compared with researches made with controllers, both domestic and foreign. It is a descriptive study, outlined through the use of closed questions, punctuated in Likert scale. The sample took into consideration 43 out of 104 Accounting professors and representatives of Stricto Sensu post graduation programs in Accounting. The error margin is of 10% for a confidence level of 90%. In a scale ranging from 1 to 7, the average attained for the academicians perception regarding the understanding of the expression "strategic accounting" was 5,14, in addition to a less intense use, with an average of 4,02. These outcomes suggest that the issue is not totally accepted, without raising oppositions or discussions of some kind, what leads to believing that it deals with an emergent approach in accountancy. In relation to the practices of strategic accounting, the results point to measurements that can lead corporations to attain and maintain competitive advantages. In the comparative study, the averages achieved with academicians were higher than the averages achieved with the Brazilian controllers, both domestic and worldwide, showing, intuitively, that the academic would have a better understanding of the issue than the controllers. However, non-parametric tests indicate that there are not any relevant statistical differences among the grades achieved. O objetivo deste estudo é medir o grau de compreensão e uso do termo "Contabilidade Estratégica" e o mérito de determinadas práticas consideradas de Contabilidade Estratégica, de acordo com a percepção dos docentes de programas de pós-graduação stricto sensu em Contabilidade no Brasil. Adicionalmente, os resultados obtidos são comparados com pesquisas realizadas com controllers em nível nacional e internacional. Trata-se de um estudo descritivo, delineado por meio da utilização de questionário com questões fechadas e pontuadas em escala Likert. A amostra contou com a participação de 43 respondentes, de um universo de 104 professores ministrantes de disciplina de Contabilidade e representantes dos programas de pós-graduação stricto sensu em Ciências Contábeis. A margem de erro é de 10%, para um nível de confiança de 90%. Na escala de variação de 1 a 7, a média para o nível de percepção dos docentes quanto à compreensão do termo "Contabilidade Estratégica" ficou em 5,14, aliado a um uso menos intenso, com média de 4,02. Esses resultados sugerem que a temática ainda não é totalmente pacífica, podendo-se dizer que se trata de uma abordagem emergente na Contabilidade. Em relação às práticas de Contabilidade Estratégica, os resultados apontam como medidas que podem levar as empresas a obter e manter vantagens competitivas. No estudo comparativo, as médias obtidas no estudo com os docentes foram maiores do que os estudos realizados com os controllers no Brasil e em nível internacional, mostrando, intuitivamente, que os docentes teriam uma melhor compreensão do tema do que os controllers. Entretanto, testes não-paramétricos indicaram não haver diferenças estatísticas significativas entre as médias obtidas. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2007-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/3423310.1590/S1519-70772007000200005Revista Contabilidade & Finanças; v. 18 n. 44 (2007); 44-59 Revista Contabilidade & Finanças; Vol. 18 No. 44 (2007); 44-59 Revista Contabilidade & Finanças; Vol. 18 Núm. 44 (2007); 44-59 1808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPporhttps://www.revistas.usp.br/rcf/article/view/34233/36965Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessSilva, Paula Danyelle Almeida daSantos, Odilanei Morais dosFerreira, Aracéli Cristina de Souza2012-07-21T18:20:38Zoai:revistas.usp.br:article/34233Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2012-07-21T18:20:38Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
The professors' perception regarding strategic accounting practices: a comparative study A percepção dos docentes quanto às práticas de contabilidade estratégica: um estudo comparativo |
title |
The professors' perception regarding strategic accounting practices: a comparative study |
spellingShingle |
The professors' perception regarding strategic accounting practices: a comparative study Silva, Paula Danyelle Almeida da Contabilidade Estratégica Vantagem Competitiva Docentes de Contabilidade Strategic Accounting Competitive Advantage Accounting Academicians |
title_short |
The professors' perception regarding strategic accounting practices: a comparative study |
title_full |
The professors' perception regarding strategic accounting practices: a comparative study |
title_fullStr |
The professors' perception regarding strategic accounting practices: a comparative study |
title_full_unstemmed |
The professors' perception regarding strategic accounting practices: a comparative study |
title_sort |
The professors' perception regarding strategic accounting practices: a comparative study |
author |
Silva, Paula Danyelle Almeida da |
author_facet |
Silva, Paula Danyelle Almeida da Santos, Odilanei Morais dos Ferreira, Aracéli Cristina de Souza |
author_role |
author |
author2 |
Santos, Odilanei Morais dos Ferreira, Aracéli Cristina de Souza |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Silva, Paula Danyelle Almeida da Santos, Odilanei Morais dos Ferreira, Aracéli Cristina de Souza |
dc.subject.por.fl_str_mv |
Contabilidade Estratégica Vantagem Competitiva Docentes de Contabilidade Strategic Accounting Competitive Advantage Accounting Academicians |
topic |
Contabilidade Estratégica Vantagem Competitiva Docentes de Contabilidade Strategic Accounting Competitive Advantage Accounting Academicians |
description |
This study aims to gauge the degree of utilization and understanding of the expression "Strategic Accounting", as well as the merit of some practices regarded as being of strategic accounting, in accordance with lecturers perception of Brazilian Stricto Sensu post graduation programs in Accounting. Furthermore, the outcomes will be compared with researches made with controllers, both domestic and foreign. It is a descriptive study, outlined through the use of closed questions, punctuated in Likert scale. The sample took into consideration 43 out of 104 Accounting professors and representatives of Stricto Sensu post graduation programs in Accounting. The error margin is of 10% for a confidence level of 90%. In a scale ranging from 1 to 7, the average attained for the academicians perception regarding the understanding of the expression "strategic accounting" was 5,14, in addition to a less intense use, with an average of 4,02. These outcomes suggest that the issue is not totally accepted, without raising oppositions or discussions of some kind, what leads to believing that it deals with an emergent approach in accountancy. In relation to the practices of strategic accounting, the results point to measurements that can lead corporations to attain and maintain competitive advantages. In the comparative study, the averages achieved with academicians were higher than the averages achieved with the Brazilian controllers, both domestic and worldwide, showing, intuitively, that the academic would have a better understanding of the issue than the controllers. However, non-parametric tests indicate that there are not any relevant statistical differences among the grades achieved. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-08-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/34233 10.1590/S1519-70772007000200005 |
url |
https://www.revistas.usp.br/rcf/article/view/34233 |
identifier_str_mv |
10.1590/S1519-70772007000200005 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/34233/36965 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 18 n. 44 (2007); 44-59 Revista Contabilidade & Finanças; Vol. 18 No. 44 (2007); 44-59 Revista Contabilidade & Finanças; Vol. 18 Núm. 44 (2007); 44-59 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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1787713775943548928 |