The professors' perception regarding strategic accounting practices: a comparative study

Abstract

This study aims to gauge the degree of utilization and understanding of the expression "Strategic Accounting", as well as the merit of some practices regarded as being of strategic accounting, in accordance with lecturers perception of Brazilian Stricto Sensu post graduation programs in Accounting. Furthermore, the outcomes will be compared with researches made with controllers, both domestic and foreign. It is a descriptive study, outlined through the use of closed questions, punctuated in Likert scale. The sample took into consideration 43 out of 104 Accounting professors and representatives of Stricto Sensu post graduation programs in Accounting. The error margin is of 10% for a confidence level of 90%. In a scale ranging from 1 to 7, the average attained for the academicians perception regarding the understanding of the expression "strategic accounting" was 5,14, in addition to a less intense use, with an average of 4,02. These outcomes suggest that the issue is not totally accepted, without raising oppositions or discussions of some kind, what leads to believing that it deals with an emergent approach in accountancy. In relation to the practices of strategic accounting, the results point to measurements that can lead corporations to attain and maintain competitive advantages. In the comparative study, the averages achieved with academicians were higher than the averages achieved with the Brazilian controllers, both domestic and worldwide, showing, intuitively, that the academic would have a better understanding of the issue than the controllers. However, non-parametric tests indicate that there are not any relevant statistical differences among the grades achieved.