THE STUDENT PERCEPTION OF POST-GRADUATE STUDIES IN ACCOUNTING WITH RESPECT TO STRATEGIC ACCOUNTING PRACTICES

Abstract

This study aims to evaluate the perception of students on strategic accounting by the degree of understanding of the meaning of the term "Strategic Accounting"; verification of the use of the term "Strategic Accounting" in the activities of the students and; measuring the relevance of strategic accounting practices for companies. The research comprises the perceptions of 142 students graduate in accounting. Data were analyzed using statistics techniques in a comparative analysis with the studies of Guilding, Cravens and tayles (2000), Grzeszezeszyn and Ferreira (2004) and Silva, Santos and Ferreira (2007). The results show that students have a reasonable understanding of the term "Strategic Accounting" and attach great importance to their practices, however, the term is little used in the academic environment, leading to the understanding that the Strategic Accounting is still an emerging discipline, unbounded defined and needs further studies to consolidate.