Management Accounting Profile of Firms Located in Brazil: a Field Study
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| Format: | Artículo científico |
| Sprache: | en |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração
2005
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| _version_ | 1876425098387259392 |
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| author | Fábio Frezatti |
| author_facet | Fábio Frezatti |
| contents | Management Accounting Profile of Firms Located in Brazil: a Field Study Fábio Frezatti Administración y Contabilidad Management accounting managerial practices Companies must have resources that provide competitive advantages and are important factors for success. There is a greatvariety of such resourcesincluding information systems, concepts of participation, models, and organizational structures.These can be referred to as components of managerial practice. Each company can be characterized as having a uniqueconfiguration of tools that can be recognized as the company profile. This paper analyzes the conceptual adherence (i. e., therelationship between theory and practice) of the managerial accounting practices of medium-sized and large Braziliancompanies. Statistical multivariate analysis has allowed for the identification of five clusters within the group of companiesstudied. The main conclusion for the sample is that conceptual adherence to tactical components is greater than to strategiccomponents. In addition, it is apparent that the newer components have not been widely adopted in the sample, similar toother field studies in the UK and USA 2005 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84009608 https://www.redalyc.org/journal/840/84009608/ https://www.redalyc.org/journal/840/84009608/html/ https://www.redalyc.org/journal/840/84009608/84009608.epub https://www.redalyc.org/journal/840/84009608/movil en http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.2 Vol.9 |
| format | Artículo científico |
| id | redalyc_84009608 |
| institution | Redalyc |
| language | en |
| publishDate | 2005 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração |
| spellingShingle | Management Accounting Profile of Firms Located in Brazil: a Field Study Fábio Frezatti Administración y Contabilidad Management accounting managerial practices Management Accounting Profile of Firms Located in Brazil: a Field Study Fábio Frezatti Administración y Contabilidad Management accounting managerial practices Companies must have resources that provide competitive advantages and are important factors for success. There is a greatvariety of such resourcesincluding information systems, concepts of participation, models, and organizational structures.These can be referred to as components of managerial practice. Each company can be characterized as having a uniqueconfiguration of tools that can be recognized as the company profile. This paper analyzes the conceptual adherence (i. e., therelationship between theory and practice) of the managerial accounting practices of medium-sized and large Braziliancompanies. Statistical multivariate analysis has allowed for the identification of five clusters within the group of companiesstudied. The main conclusion for the sample is that conceptual adherence to tactical components is greater than to strategiccomponents. In addition, it is apparent that the newer components have not been widely adopted in the sample, similar toother field studies in the UK and USA 2005 artículo científico 1415-6555 https://www.redalyc.org/articulo.oa?id=84009608 https://www.redalyc.org/journal/840/84009608/ https://www.redalyc.org/journal/840/84009608/html/ https://www.redalyc.org/journal/840/84009608/84009608.epub https://www.redalyc.org/journal/840/84009608/movil en http://www.redalyc.org/revista.oa?id=840 RAC - Revista de Administração Contemporânea application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração RAC - Revista de Administração Contemporânea (Brasil) Num.2 Vol.9 |
| title | Management Accounting Profile of Firms Located in Brazil: a Field Study |
| topic | Administración y Contabilidad Management accounting managerial practices |
| url | https://www.redalyc.org/articulo.oa?id=84009608 https://www.redalyc.org/journal/840/84009608/ https://www.redalyc.org/journal/840/84009608/html/ https://www.redalyc.org/journal/840/84009608/84009608.epub https://www.redalyc.org/journal/840/84009608/movil |