Análise do relacionamento entre a contabilidade gerencial e o processo de planejamento das organizações brasileiras

Fábio Frezatti, Reinaldo Guerreiro, Andson Braga de Aguiar and Maria Aparecida Gouvêa

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2007, vol. 11, issue spe2, 33-54

Abstract: This study aims to examine if there exists a relation between Brazilian companies' management accounting and planning profiles, by means of a field research that was carried out in 2002 among Brazilian medium and large-sized companies. Probabilistic sampling was used in a universe of 2,281 companies. The construct considered the available conceptual advances and the application of the AHP - Analytic Hierarchy Process. By means of the statistical cluster analysis technique, the entities' management accounting attributes were grouped into three different profiles, after which the median test was applied to test the statistical significance of these differences. In conclusion, it can be affirmed, in the entities under analysis, the management accounting profiles are related to the profiles of conceptual adherence to strategic and budget planning.

Date: 2007
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