MANAGERIAL ACCOUNTING TASKS UNDER THE OPTICS OF PROFESSORS AND PROFESSIONAL MARKET

Abstract

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.