Estudo comparativo na área de Contabilidade Gerencial entre Brasil, México e Espanha

Abstract

In the last decades, the area of Magement Accountig has suffered changes, such qualitative as quantitative that it has convert it into the protagonist of the contabil area and one of the main tools of the enterprise management. Currently, to have a development strategy not only implies to know the nature of abusiness; it is a also to use the information that is adjusted for the decisions making and that can benefit such the company as its shareholders, employees, suppliers and customers. The aim of this study consisted of realizing a comparative analysis of the publication of papers related with the area of Management Accounting in magazines of prestige of Brazil, Mexico and Spain, though a revision of the same ones from1999 up to 2005, with the intention of identify as the resarch evolves, materialized in publications of the area object of study in the three countries and this way, know the advances and trends in the Management Accounting. To atteend considered objectives, this study it was chracterized as descriptive, delineated by means of bibliographical research, documentary and research of field. In the present work, the population enclosed the set of sccientific and professional magazines of Accounting in the three studied countries (Brazil, Spain and Mexico). The sample was composed for 21 selected magazines, being seven magazines of each country. The option for this way, instead of the publication analysis of books or manuals, must it the traditional delay it period of study and its diffusion. Through this study, is perceived that the trends have varied according to the structural changes of the enterprise needs, object of interest for which it is realized this type of work, that serves to improve the systems and the performance of the organizations.