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

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Author Info

  • Fábio Frezatti

    (University of São Paulo)

  • Tânia Regina Sordi Relvas

    (University of São Paulo)

  • Artur Roberto do Nascimento

    (Federal University of Santa Catarina)

  • Emanuel Rodrigues Junqueira

    (Federal University of Espirito Santo)

Registered author(s):

    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).

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    Bibliographic Info

    Article provided by Fucape Business School in its journal Brazilian Business Review.

    Volume (Year): 6 (2009)
    Issue (Month): 3 (September)
    Pages: 267-283

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    Handle: RePEc:bbz:fcpbbr:v:6:y:2009:i:3:p:267-283

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    Postal: Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES
    Phone: +55 27 4009-4423
    Fax: +55 27 4009-4422
    Web page: http://www.bbronline.com.br/
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    Related research

    Keywords: management accounting; teaching of management accounting; differences between management and corporate accounting;

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