e-journal

The “economic paradigm” in management accounting

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This paper seeks to examine the profile of artifacts with superior returns in order to
identify the usage of management accounting in a Brazilian context.
Design/methodology/approach – This paper is part of an empirical research project based on a
probabilistic sample (119 entities) from medium and large Brazilian companies, selected according to
economic sector and revenues. The management accounting artifacts were identified according to the
five stages of International Management Accounting Practice 1 (IMAP 1, International Federation of
Accountants (IFA), 1998). Logistic regression was applied to identify the artifacts most adherent to
companies with the outstanding profile.
Findings – In the analysis of the five stages of IMAP 1, only the fifth stage, value management,
provided the significance level to accept the hypothesis. In this stage, the artifacts that were accepted
with a significance level of 90 percent were return on equity and balanced scorecard.
Research limitations/implications – The field research was applied only in the Brazilian market.
Practical implications – Especially for researchers, this paper raises some important questions,
and aims to stimulate future studies in management accounting.
Originality/value – This paper contributes by presenting research from outside the Anglo-Saxon
world, and by analyzing the artifacts’ profile with approaches balanced between positive and
qualitative accounting.

Keywords Management accounting, Management techniques, Brazil, Companies

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Ketersediaan

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Informasi Detail

Judul Seri

Managerial Auditing Journal

No. Panggil

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Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Managerial Auditing Journal Vol. 22 No. 5, 2007

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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