Estágio evolutivo da contabilidade gerencial em organizações contábeis de natureza jurídica EIRELI no município de Porto Alegre - RS.

Dal Bem Venturini, Lauren; Witt Haddad Carraro, Wendy Beatriz

Management accounting has gained importance in organizations because of its predictive power and decision-making aid, and its practices are classified into four evolutionary stages. The purpose of this study is to verify which of these stages of Management Accounting are the EIRELI legal accounting organizations in the city of Porto Alegre - RS. The research is characterized as descriptive and quantitative, with data collection through survey (questionnaire). The sample was attended by 21.9% of the EIRELIs organizations registered in Porto Alegre - RS. Accounting entrepreneurs were asked about the knowledge, supply and use of 27 management artifacts, practices and instruments. The survey revealed that there are entrepreneurs who are unaware of 29.6% of these tools, some related to cost management. Traditional artifacts such as operational control, financial control, preparation and analysis of management reports, cash flow and budget - are the most offered and used in the business. Given this, it is inferred that organizations are in the second evolutionary stage of Management Accounting, whose focus is the provision of information for management control and planning. It is concluded that the accounting professionals analyzed need to mature so that the management approach also includes practices related to loss reduction (stage 3) and value creation to stakeholders (stage 4). The study contributes to the understanding of management practices used by accounting organizations incorporated in the EIRELI legal modality. Moreover, it corroborates the understanding of precedent characteristics for the practice of Management Accounting artifacts, such as the contextual and institutional ones.

Capital Científico, 2020, Vol 18, Issue 2, p81

1679-1991

Academic Journal

10.5935/2177-4153.20200013