Ensino de Contabilidade Estratégica: As Práticas Abordadas por Livros Brasileiros e Internacionais

Abstract

Strategic Accounting is an emerging field in both national and international scenario and there is no agreement about how this field could be developed in Brazil. Based on the understanding that the term is studied more in the international scenario than in Brazil, this study aims to: 1) increase knowledge on the subject, 2) verify in Cost Accounting, Management Accounting and Controlling literature what is being considered as Strategic Accounting Practices, and 3) compare the frequency with which these practices are broached in national and international literature in each area of study and in the area of study as a whole. For the data collection procedure, 57 books related to the issue were analyzed, taking into consideration the bestselling books of a large bookstore network. The results presented that none of the books selected for this study addressed the totality of Strategic Accounting Practices and only some of these practices have been addressed on each of them. There are more references to the subject in the Cost Accounting books than in the others and, comparing both National and International publications, National books provide more information in terms of practices than the International publications.