MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET

Studies on the professional tasks related to management accounting have expanded internationally, but in Brazil are not found significant studies. So, this paper aimed to evaluate, from the perspective of market professionals and Brazilian professors, the importance of the main activities related to...

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Principais autores: Miranda, Claudio de Souza, Riccio, Edson Luiz, Miranda, Raissa Alvares de Matos
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/3316
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collection Portal de Pediódicos Eletrônicos da UFRN
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format Online
author Miranda, Claudio de Souza
Riccio, Edson Luiz
Miranda, Raissa Alvares de Matos
spellingShingle Miranda, Claudio de Souza
Riccio, Edson Luiz
Miranda, Raissa Alvares de Matos
MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET
author_facet Miranda, Claudio de Souza
Riccio, Edson Luiz
Miranda, Raissa Alvares de Matos
author_sort Miranda, Claudio de Souza
title MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET
title_short MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET
title_full MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET
title_fullStr MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET
title_full_unstemmed MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET
title_sort managerial accounting tasks under the optics of professors and professional market
description Studies on the professional tasks related to management accounting have expanded internationally, but in Brazil are not found significant studies. So, this paper aimed to evaluate, from the perspective of market professionals and Brazilian professors, the importance of the main activities related to management accounting. We defined 19 activities from a previous review of articles published internationally. The survey sample, after validating the data, was of 108 professors and 212 market professionals. To evaluate the existence of divergent judgment of the importance of activities related to management accounting among teachers and professionals, non-parametric tests were carried out. The main differences of the importance assessment were observed in activities related to financial accounting process and operational activities of everyday life, finding a higher agreement of importance of these activities for professionals than for teachers. It is also noteworthy that pricing activities (internal and external) have a higher perceived importance among teachers and activities related to information technology are more important among market professionals. There was a higher concordance of importance of these activities for professionals than for the professors. A subgroup analysis of professors and professionals indicates some differences in valuation, in the case of professors; it was observed that those with master's degree in accounting, and who were teaching at institutions with master's degrees programs, had keener critical sense, indicating that not all activities have full importance. Keywords: Management Accounting. Accounting professionals. Teaching Accounting. 
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2013
url https://periodicos.ufrn.br/ambiente/article/view/3316
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spelling oai:periodicos.ufrn.br:article-33162019-10-09T22:35:18Z MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET ACTIVIDADES DE LA CONTABILIDAD DE GESTIÓN BAJO LA VISIÓN DE DOCENTES Y MERCADO PROFESIONAL ATIVIDADES DA CONTABILIDADE GERENCIAL SOB A ÓTICA DE DOCENTES E PROFISSIONAIS DE MERCADO Miranda, Claudio de Souza Riccio, Edson Luiz Miranda, Raissa Alvares de Matos Studies on the professional tasks related to management accounting have expanded internationally, but in Brazil are not found significant studies. So, this paper aimed to evaluate, from the perspective of market professionals and Brazilian professors, the importance of the main activities related to management accounting. We defined 19 activities from a previous review of articles published internationally. The survey sample, after validating the data, was of 108 professors and 212 market professionals. To evaluate the existence of divergent judgment of the importance of activities related to management accounting among teachers and professionals, non-parametric tests were carried out. The main differences of the importance assessment were observed in activities related to financial accounting process and operational activities of everyday life, finding a higher agreement of importance of these activities for professionals than for teachers. It is also noteworthy that pricing activities (internal and external) have a higher perceived importance among teachers and activities related to information technology are more important among market professionals. There was a higher concordance of importance of these activities for professionals than for the professors. A subgroup analysis of professors and professionals indicates some differences in valuation, in the case of professors; it was observed that those with master's degree in accounting, and who were teaching at institutions with master's degrees programs, had keener critical sense, indicating that not all activities have full importance. Keywords: Management Accounting. Accounting professionals. Teaching Accounting.  Los estudios sobre las actividades relacionadas con profesionales de la contabilidad de gestión se han expandido internacionalmente, pero los estudios significativos en ámbito nacional no se encuentran. Por lo tanto, este estudio tuvo como objetivo evaluar, desde la perspectiva de los profesionales y docentes brasileños, la importancia de las principales actividades relacionadas con la contabilidad de gestión. Diecinueve actividades se han definido a partir de la revisión de los artículos anteriores publicados internacionalmente. La muestra de la investigación después del tratamiento de los datos, fue de 108 docentes y 212 profesionales del mercado. Para evaluar la existencia de valoración divergente de la importancia de las actividades relacionadas con la contabilidad de gestión entre los docentes y los profesionales, pruebas no paramétricas se realizaron. Las principales diferencias se observaron en la evaluación de las actividades relacionadas con el proceso de la contabilidad financiera y las actividades operacionales de la vida cotidiana, se han encontrado una mayor concordancia de importancia de estas actividades para los profesionales que para los docentes. También cabe destacar que las actividades de fijación de precios (internos y externos) tienen una importancia mayor que se percibe entre los docentes y las actividades relacionadas con la tecnología de la información son más importantes entre los profesionales del mercado. Un análisis de subgrupos de los docentes y profesionales indica algunas diferencias de evaluación, en el caso de los docentes, se observó que las personas con grado de maestría en contabilidad, y que eran de escuelas con programas de maestría, el sentido crítico era más precisos, lo que indica que no todas las actividades tienen una importancia total. Palabras clave: Contabilidad de gestión. Del mercado de trabajo. La enseñanza de Contabilidad. Estudos sobre as atividades profissionais ligadas a contabilidade gerencial expandiram-se internacionalmente, mas nacionalmente não são encontrados estudos significativos. Dessa forma, este trabalho teve como objetivo avaliar, sob a ótica de profissionais de mercado e docentes brasileiros, a importância das principais atividades ligadas à contabilidade gerencial. Definiram-se 19 atividades a partir da revisão de artigos prévios publicados internacionalmente. A amostra da pesquisa, após o tratamento dos dados, foi de 108 docentes e 212 profissionais de mercado. Para avaliar a existência de divergência de avaliação de importância das atividades ligadas à contabilidade gerencial entre docentes e profissionais, foram realizados testes não paramétricos. As principais divergências de avaliação foram observadas nas atividades ligadas ao processo contábil e a atividades financeiras operacionais do dia a dia, encontrando-se uma maior concordância de importância dessas atividades para os profissionais do que para os docentes. Ressalta-se ainda que atividades de precificação (interna e externa) têm maior percepção de importância entre docentes e atividades ligadas à tecnologia da informação têm maior importância entre profissionais de mercado. Uma análise por subgrupos de docentes e profissionais indica algumas diferenças de avaliação, no caso dos docentes, notou-se que os que tinham mestrado em contabilidade, e que estavam em instituições de ensino com programas de mestrado, tiveram senso crítico mais apurado, indicando que nem todas as atividades teriam importância plena. Palavras-chave: Contabilidade gerencial. Mercado de trabalho. Ensino de Contabilidade.  Portal de Periódicos Eletrônicos da UFRN 2013-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/msword https://periodicos.ufrn.br/ambiente/article/view/3316 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 112-131 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 112-131 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 112-131 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/3316/2693 https://periodicos.ufrn.br/ambiente/article/view/3316/10159 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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