SCOPE OF MANAGERIAL ACCOUNTING ACCORDING TO THE ACCOUNTING FACULTIES OF SANTA CATARINA – BRAZIL

Authors

  • Paulo Roberto da Cunha Universidade Regional de Blumenau, Blumenau/SC
  • Ilse Maria Beuren Universidade Regional de Blumenau, Blumenau/SC
  • Rita Buzzi Rausch Universidade Regional de Blumenau, Blumenau/SC
  • Daniela Benvenuti Universidade Regional de Blumenau, Blumenau/SC

DOI:

https://doi.org/10.13058/raep.2010.v11n1.151

Keywords:

scope, managerial accounting, accounting faculty

Abstract

This study aims to identify the scope of managerial accounting according to the views of some professors who teach at the Accounting courses of Higher Education Institutions in the ACAFE (Associação Catarinense das Fundações Educacionais) system in Santa Catarina state, in Brazil. A quantitative descriptive study was conducted using a survey done with closed questions. The population of the study includes the professors of Accounting courses of 15 HEI connected to the ACAFE system and the sample 40 professors who answered the questionnaire. The results show that, according to the professors surveyed, the main items related to the scope of managerial accounting are: accounting information for decision-making; costs for evaluation, control and decision-making; managerial control of areas of responsibility; performance evaluation and corporate profit. Comparing these results to a similar study conducted in the state of Paraná, it was found out that the most important items which were convergent were: accounting information for decision-making and costs of evaluation as well as control and decision-making

Downloads

Download data is not yet available.

Author Biographies

Paulo Roberto da Cunha, Universidade Regional de Blumenau, Blumenau/SC

Doutorando em Ciências Contábeis e Administração. Áreas de interesse em pesquisa: Usuários Externos e Contabilidade Gerencial

Ilse Maria Beuren, Universidade Regional de Blumenau, Blumenau/SC

Doutora em Controladoria e Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo. Áreas de interesse em pesquisa: Contabilidade Gerencial

Rita Buzzi Rausch, Universidade Regional de Blumenau, Blumenau/SC

Doutora em Educação pela Universidade Estadual de Campinas. Áreas de interesse em pesquisa: Educação

Daniela Benvenuti, Universidade Regional de Blumenau, Blumenau/SC

Graduada em Ciências Contábeis pela Universidade Regional de Blumenau

Downloads

Published

2010-03-31

How to Cite

Cunha, P. R. da, Beuren, I. M., Rausch, R. B., & Benvenuti, D. (2010). SCOPE OF MANAGERIAL ACCOUNTING ACCORDING TO THE ACCOUNTING FACULTIES OF SANTA CATARINA – BRAZIL. Administração: Ensino E Pesquisa, 11(1), 53–76. https://doi.org/10.13058/raep.2010.v11n1.151

Issue

Vol. 11 No. 1 (2010): Janeiro-Março

Section

Articles

License

 

By publishing a manuscript in the journal Administração: Ensino e Pesquisa (RAEP), the authors declare that the work is of their exclusive authorship and therefore assume full responsibility for its content. The authors grant RAEP a non-exclusive rights license to use the work in the following ways:

(1) Sell and / or distribute the work in hard copies or electronic format.

(2) Distribute parts of the work as a whole to promote the journal through the internet and other digital and printed media.

(3) Record and reproduce the work in any format, including digital media.

Authors and readers are permitted to share the material, use it in classes, for presentations and also for other purposes, and to create new knowledge based on any RAEP publication, as long as the due credit is attributed to the original work and the respective author(s), through citations, references, and other means.

The journal adopts preventive measures to identify plagiarism using software designed for this purpose.

RAEP does not charge authors for the article submission nor for the publishing of approved articles.

In line with the journal's policies, each published article will be given a Creative Commons CC-BY 4.0 license.