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Does management accounting play role in planning process?

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  • Frezatti, Fabio
  • Aguiar, Andson B.
  • Guerreiro, Reinaldo
  • Gouvea, Maria A.

Abstract

This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting scheme in the planning process. The authors conducted a field research among medium and large-sized companies, using a probabilistic sample from a population of 2281 companies. Using analytic hierarchy process (AHP) and statistical cluster analysis, the authors grouped the entities' strategic budget planning processes into five profiles, after which the authors applied statistical tests to assess the five clusters. The study concludes that poor or fully implemented strategic and budget-planning processes relate to the management accounting profiles of the Brazilian organizations studied.

Suggested Citation

  • Frezatti, Fabio & Aguiar, Andson B. & Guerreiro, Reinaldo & Gouvea, Maria A., 2011. "Does management accounting play role in planning process?," Journal of Business Research, Elsevier, vol. 64(3), pages 242-249, March.
    • Handle: RePEc:eee:jbrese:v:64:y:2011:i:3:p:242-249
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    References listed on IDEAS

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    3. Samer Mohammed Okour, 2016. "The Impact of The Effectiveness of Accounting Information Systems on Operational Performance in Public Listed Industrial Companies in Jordan," Journal of Social Sciences (COES&RJ-JSS), , vol. 5(3), pages 263-276, July.
    4. Glyptis, Loukas & Hadjielias, Elias & Christofi, Michael & Kvasova, Olga & Vrontis, Demetris, 2021. "Dynamic familiness capabilities and family business growth: A longitudinal perspective framed within management accounting," Journal of Business Research, Elsevier, vol. 127(C), pages 346-363.
    5. Rogerio Morais & José Dirnece Tavares Paes, 2020. "Analysis Of Factors Supporting Swot In Organizational Strategic Planning," Management Strategies Journal, Constantin Brancoveanu University, vol. 48(2), pages 38-51.
    6. Brenes, Esteban R. & Metzger, Michael & Requena, Bernardo, 2011. "Strategic management in Latin America: Issues and assessment," Journal of Business Research, Elsevier, vol. 64(3), pages 231-235, March.

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