Critical analysis of management accounting in Brazil from the viewpoint of stricto sensu postgraduate professors of the area

Fábio Frezatti, Tânia Regina Sordi Relvas, Artur Roberto do Nascimento and Emanuel Rodriques Junqueira
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Fábio Frezatti: University of São Paulo
Tânia Regina Sordi Relvas: University of São Paulo
Artur Roberto do Nascimento: Federal University of Santa Catarina
Emanuel Rodriques Junqueira: Federal University of Espirito Santo

Brazilian Business Review, 2009, vol. 6, issue 3, 267-283

Abstract: 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).

Keywords: management accounting; teaching of management accounting; differences between management and corporate accounting (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:bbz:fcpbbr:v:6:y:2009:i:3:p:267-283

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