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

  • 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)

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    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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    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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