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- Title
A Abrangência da Contabilidade Gerencial segundo os Docentes das Instituições de Ensino Superior do Estado da Paraíba.
- Authors
de Assis Carlos Filho, Francisco; Lagioia, Umbelina Cravo Teixeira; de Meira, Juliana Matos; Rodrigues, Raimundo Nonato
- Abstract
This study aimed to identify the coverage area of managerial accounting as perceived by accounting professors linked to Higher Education Institutions of the State of Paraiba. To reach the goal were applied questionnaires with closed questions. The population comprises faculty from the School of Accounting Sciences from 11 universities / colleges authorized by the Ministry of Education to offer the course in accounting sciences of type face and the sample comprises 48 faculty members of these institutions. Items strategic management accounting techniques, accounting information for decision making and control costs, evaluation and decision making, are the only items among the 31 analyzed that are considered very important within the scope of management accounting. Compared with similar studies conducted in the states of Paraná and Santa Catarina, it was found that 7 items are presented converging, they are: accounting information for decision making and control costs, evaluation and decision-making are considered very important, standard costing and analysis of changes = to control costs, training of the sales price, planning (strategic, tactical and operational), operating budget, and are considered important behavioral implications is considered unimportant compared in the three states. The largest differences are found items valuation of assets and tax planning and control, with different classifications in three states compared.
- Subjects
PARAIBA (Brazil : State); MANAGERIAL accounting; COST control; TAX planning; STANDARD cost accounting; EDUCATION
- Publication
REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 2013, Vol 3, Issue 4, p20
- ISSN
2237-3667
- Publication type
Article
- DOI
10.18696/reunir.v3i4.139