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



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Fábio Frezatti
Reinaldo Guerreiro
Andson Braga de Aguiar
Maria Aparecida Gouvêa

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.

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How to Cite
Frezatti, F., Guerreiro, R., Aguiar, A. B. de, & Gouvêa, M. A. (1). Análise do relacionamento entre a contabilidade gerencial e o processo de planejamento das organizações brasileiras. Journal of Contemporary Administration, 11(spe2), 33-54. https://doi.org/10.1590/S1415-65552007000600003
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Author Biography

Andson Braga de Aguiar

Mestre em Controladoria e Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (FEA/USP). Sua área de interesse em pesquisa é contabilidade gerencial