Open AccessEvolução das pesquisas em Contabilidade Gerencial: uma análise das opções temáticas em teses e dissertações no Brasil
Author(s) -
Roberto Rivelino Martins Ribeiro,
Márcia Maria dos Santos Bortolocci Espejo
Publication year - 2013
Publication title -
enfoque
Language(s) - English
Resource type - Journals
eISSN - 1984-882X
pISSN - 1517-9087
DOI - 10.4025/enfoque.v32i1.18114
Subject(s) - activity based costing , thematic analysis , strategic planning , identification (biology) , de facto , descriptive statistics , accounting , management , library science , qualitative research , process management , operations management , business , sociology , political science , computer science , engineering , economics , mathematics , social science , botany , law , biology , statistics
This research was conducted with the aim of analyzing the thematic options in thesis in Post-graduate studies in Accounting in Brazil, from 1973 to 2010. It started from the identification of the Brazilian scientific production in management accounting focus of the study, then detect the management practices contemplated that categorized according to the evolutionary stages of IMAP. With regard to the characteristics of the scientific framework adopted, is that this research is descriptive in character, whose problem is analyzed in its qualitative and quantitative aspects, in which strategies were bibliographic, documentary and ex-post facto and primary data using a longitudinal perspective. With use of content analysis and descriptive statistics explored were 256 thesis which was accessed from the programs. In conducting the analysis, there is the prevailing practice and directed to the following conclusions: stage 1, is the predominant absorption costing and variable costing; Stage 2 stands out the budget, stage 3, ABC and strategic planning; and stage 4, EVA, BSC and GECON