Management Accounting Profile of Firms Located in Brazil: a Field Study
Journal Title: BAR: Brazilian Administration Review - Year 2005, Vol 2, Issue 1
Abstract
Companies must have resources that provide competitive advantages and are important factors for success. There is a great variety of such resources—including information systems, concepts of participation, models, and organizational structures. These can be referred to as components of managerial practice. Each company can be characterized as having a unique configuration of tools that can be recognized as the company profile. This paper analyzes the conceptual adherence (i. e., the relationship between theory and practice) of the managerial accounting practices of medium-sized and large Brazilian companies. Statistical multivariate analysis has allowed for the identification of five clusters within the group of companies studied. The main conclusion for the sample is that conceptual adherence to tactical components is greater than to strategic components. In addition, it is apparent that the newer components have not been widely adopted in the sample, similar to other field studies in the UK and USA.
Authors and Affiliations
Frezatti, Fábio
Training Needs Assessment: Where We Are and Where We Should Go
The aim of this article is to systematically review Training Needs Assessment (TNA) scientific literature. Based on two research questions (where are we? where should we go?), we hoped to evaluate the current state of...
Perceptions of Equity and Justice and Their Implications on Affective Organizational Commitment: a Confirmatory Study in a Teaching and Research Institute
Studies about individuals commitment to organizations acquire renewed interest in light of the changes imposed by new organizational structures and ‘boundary-less’ careers. The need to identify and retain individuals wh...
The Effects of Trust Transference, Mobile Attributes and Enjoyment on Mobile Trust
Trust is essential in building relationships. In mobile commerce, as in electronic commerce, trust is even more valuable given the absence of human contact and direct observation of the service provider. Despite the im...
Work in Multidisciplinary Teams: a Study about Mobilization of Knowledge and Learning in an Organization of Complex Products
This article, the result of a Master’s thesis, has as the main objective to investigate how trainee-engineers from the Advanced Training Program for Engineers (ATPE), from a Brazilian organization called Challenge, work...
The Stockouts Study: an Examination of the Extent and the Causes in the São Paulo Supermarket Sector
Stockouts remain a significant retail problem. Progress has been limited, as estimates of stockout rates in the past forty years have consistently averaged above 8 percent. The purpose of this study is to investigate th...