Management Accounting Profile of Firms Located in Brazil: a Field Study
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Redalyc
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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_ | 1876482788796923904 |
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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 great variety of such resourcesincluding information systems, concepts of participation, models,and organizational structures. These can be referred to as components of managerial practice. Each companycan be characterized as having a unique configuration of tools that can be recognized as the company profile.This paper analyzes the conceptual adherence (i. e., the relationship between theory and practice) of themanagerial accounting practices of medium-sized and large Brazilian companies. Statistical multivariate analysishas allowed for the identification of five clusters within the group of companies studied. The main conclusionfor the sample is that conceptual adherence to tactical components is greater than to strategic components. Inaddition, it is apparent that the newer components have not been widely adopted in the sample, similar to otherfield studies in the UK and USA. 2005 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84120106 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.1 Vol.2 |
| format | Artículo científico |
| id | redalyc_84120106 |
| 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 great variety of such resourcesincluding information systems, concepts of participation, models,and organizational structures. These can be referred to as components of managerial practice. Each companycan be characterized as having a unique configuration of tools that can be recognized as the company profile.This paper analyzes the conceptual adherence (i. e., the relationship between theory and practice) of themanagerial accounting practices of medium-sized and large Brazilian companies. Statistical multivariate analysishas allowed for the identification of five clusters within the group of companies studied. The main conclusionfor the sample is that conceptual adherence to tactical components is greater than to strategic components. Inaddition, it is apparent that the newer components have not been widely adopted in the sample, similar to otherfield studies in the UK and USA. 2005 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84120106 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.1 Vol.2 |
| 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=84120106 |