عنوان انگلیسی مقاله:

Does management accounting play role in planning process?

ترجمه عنوان مقاله: آیا حسابداری مدیریت در فرآیند برنامه ریزی نقشی ایفا می کند؟

رشته: مدیریت مالی و حسابداری

سال انتشار: 2009

تعداد صفحات مقاله انگلیسی: 8 صفحه

منبع: الزویر و ساینس دایرکت

نوع فایل: pdf

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چکیده مقاله

This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting scheme in the planning process. The authors conducted a field research among medium and large-sized companies, using a probabilistic sample from a population of 2281 companies. Using analytic hierarchy process (AHP) and statistical cluster analysis, the authors grouped the entities’ strategic budget planning processes into five profiles, after which the authors applied statistical tests to assess the five clusters. The study concludes that poor or fully implemented strategic and budget-planning processes relate to the management accounting profiles of the Brazilian organizations studied.
Keywords: Management accounting, Strategic planning, Budget

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