The Economic Paradigm in Management Accounting: An Empirical Study on the Association between Return on Equity and Different Management Accounting Profiles

19 Pages Posted: 31 Jul 2005

Abstract

This study aims to analyze possible association between entities's conceptual framework adherence in relation to management accounting artifacts, with different levels of success in obtaining return for the stockholders. The paper is based on a field research whose sample was taken from a database with more than two thousand Brazilian medium and large-sized entities. Although conclusions cannot be generalized beyond the sample, the analysis results suggest some kind of relation between management accounting profiles and return on equity. In this sense, it was observed that organizations with higher return rates focused more on tactics and control than on strategic tools and, with respect to planning, the focus is more on the long than on the short term.

Keywords: management accounting, management practices, Brazilian companies

Suggested Citation

Frezatti, Fábio, The Economic Paradigm in Management Accounting: An Empirical Study on the Association between Return on Equity and Different Management Accounting Profiles. Available at SSRN: https://ssrn.com/abstract=764905 or http://dx.doi.org/10.2139/ssrn.764905

Fábio Frezatti (Contact Author)

Universidade de São Paulo ( email )

Rua Luciano Gualberto, 908, FEA 3, sala 226
Sao Paulo, Sao Paulo 05508 010
Brazil
551130915820 Ext. 157 (Phone)
551130915822 (Fax)

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