Contabilidade de Gestão e Relato: Uma revisão sistemática da literatura
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Jul 31, 2021
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Reporting; contabilidade de gestão; relatórios financeiros corporativos; revisão de literatura.
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Este trabalho tem como objetivo caracterizar e identificar tendências de investigação científica, publicadas nos últimos 10 anos, sobre a contabilidade de gestão e o relato, analisando, em particular, os tópicos abordados, a origem geográfica dos dados, as revistas de publicação e os métodos de pesquisa utilizados na investigação. Dada a variedade de abordagens científicas sob as quais o tema é estudado, e considerando a própria diversidade das realidades em que o mesmo se desenrola, será feita uma revisão sistemática da literatura. As fontes de recolha de dados foram as plataformas da Web of Science e a SCOPUS.Os resultados indicam que a maioria dos artigos sobre relatoestá publicada em revistas da área das ciências sociais e comportamentais e recai predominantemente em países da Europa. Em relação aos tópicos em estudo, sobressaem os estudos dedicados ao papel da contabilidade e controlo de gestão na promoção, medição e auditoria da informação divulgada. A maioria dos trabalhos apresenta abordagens metodológicas mais aplicadas, como por exemplo, o modelo analítico.Apesar das limitações e viés inerentes à metodologia seguida, este estudo reveste-se de grande interesse para académicos que estejam ou pretendam investigar nesta área e para gestores ou profissionais de contabilidade que lidam com estes contextos organizacionais.
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Sampaio, V., Silva, A., & Monteiro, A. . P. (2021). Contabilidade de Gestão e Relato: Uma revisão sistemática da literatura. E3 — Revista De Economia, Empresas E Empreendedores Na CPLP, 7(1), 162–178. https://doi.org/10.29073/e3.v7i1.435
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Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição 4.0.
Referências
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Zarzycka, E., & Michalak, M. (2013). Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of New Public
Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337–361. https://doi.org/10.1108/09513570810863932
Bowen, F., Kahindi, A. N., Herremans, I., Bowen, F., & Herremans, I. (2016). Strategy Linked references are available on JSTOR for this article : When Suits Meet Roots : The Antecedents and Consequences of Community Engagement Strategy. 95(2), 297–318.
Dănescu, T., & Dogar, C. (2014). Conflicts of Interests in the Accounting Reporting Area of European Social Fund Financed Operations in Romania. Procedia - Social and Behavioral Sciences, Vol. 109, pp. 215–219. https://doi.org/10.1016/j.sbspro.2013.12.447
De-la-Torre-Ugarte-Guanilo, M. C., Takahashi, R. F., & Bertolozzi, M. R. (2011). Revisão sistemática : noções gerais. 1260–1266.
Eccles, R. G., & Spiesshofer, B. (2015). Integrated Reporting for a Re-Imagined Capitalism. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2665737
Espejo, M. M. dos S. B., & Daciê, F. do P. (2016). Reducing information asymmetry from the management control perspective: Discussion of practices in transparent companies. Revista Contabilidade e Financas, 27(72), 378–392. https://doi.org/10.1590/1808-057x201603000
Ferdous, M. I., Adams, C. A., & Boyce, G. (2019). Institutional drivers of environmental management accounting adoption in public sector water organisations. Accounting, Auditing and Accountability Journal, 984–1012. Retrieved from https://fivethirtyeight.blogs.nytimes.com/2011/01/03/all-politics-is-local-the-debate-and-the-graphs/
Héroux, S., & Henri, J.-F. (2009). MANAGEMENT CONTROL AND WEB-BASED CORPORATE REPORTING: AN EMPIRICAL EXPLORATORY STUDY.
Honggowati, S., Rahmawati, R., Aryani, Y. A., & Probohudono, A. N. (2017). Corporate Governance and Strategic Management Accounting Disclosure. Indonesian Journal of Sustainability Accounting and Management, 1(1), 23–30. https://doi.org/10.28992/ijsam.v1i1.24
Igarashi, W., Corrêa Igarashi, D. C., & Borges, B. J. (2015). Revisão Sistemática E Sua Potencial Contribuição Em “Negócios, Gerenciamento E Contabilidade.” Gestão & Regionalidade, 31(91). https://doi.org/10.13037/gr.vol31n91.2887
Kalinowski, J. (2009). Project management and presentation of information in financial statements – company performance measurement or project performance measurement. 17–31.
Kamalluarifin, W. F. S. W. (2016). The Influence of Corporate Governance and Firm Characteristics on the Timeliness of Corporate Internet Reporting By Top 95 Companies in Malaysia. Procedia Economics and Finance, Vol. 35, pp. 156–165. https://doi.org/10.1016/s2212-5671(16)00020-4
M. Shamimul, H., Syed Zabid, H., & Rashidah, A. R. (2014). Corporate governance and corporate accruals: The situation in Bangladesh. Aestimatio, 9(2014), 90–111. https://doi.org/10.5605/ieb.9.5
Md. Shamimul, H., & Normah, O. (2016). How do we assess the quality of corporate financial reporting? THE IEB INTERNATIONAL JOURNAL OF FINANCE, 13, 2–17. https://doi.org/10.5605/ieb.11.4
Moreno, M. L. P. (2013). Assessment of the impact of business activity in sustainability terms. Empirical confirmation of its determination in Spanish companies. Sustainability (Switzerland), 5(6), 2389–2420. https://doi.org/10.3390/su5062389
Nassereddine, H., & Ahmad, A. S. (2019). The role of management accounting systems in sustainable and development strategies. Proceedings of the International Conference on Business Excellence, 13(1), 313–325. https://doi.org/10.2478/picbe-2019-0028
Nigri, G., & Baldo, M. Del. (2018). Sustainability reporting and performance measurement systems: How do small- and medium- sized benefit corporations manage integration? Sustainability, 10(12). https://doi.org/10.3390/su10124499
Noordin, R., Zainuddin, Y., Fuad, Mail, R., & Sariman, N. K. (2015). Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies. Procedia Economics and Finance, Vol. 31, pp. 13–25. https://doi.org/10.1016/s2212-5671(15)01127-2
Oliveira, C. P. de. Balanced Scorecard , Cultura Organizacional e Desempenho: O Caso das Maiores Exportadoras de Portugal. , (2018).
Oyadomari, J. C. T., Duque, B., Nisiyama, E. K., Dultra-De-Lima, R. G., & De Mendonça Neto, O. R. (2018). Use of management reports and performance of sales managers in an insurance company. Revista Contabilidade e Financas, 29(78), 343–354. https://doi.org/10.1590/1808-057x201805970
Papazov, E., & Mihaylova, L. (2015). Organization of Management Accounting Information in the Context of Corporate Strategy. Procedia - Social and Behavioral Sciences, Vol. 213, pp. 309–313. https://doi.org/10.1016/j.sbspro.2015.11.543
Romero, F. C. C. (2004). Sistemas de Custeio e Desenvolvimento Teconlógico: Evolução e Perspectivas. Utilities Interface, 20–22.
Rosana F, S., & Mancini, M. (2013). Autism: A social and medical history. Autism: A Social and Medical History, 1–188. https://doi.org/10.1057/9781137328533
Scarpellini, S., Marín-Vinuesa, L. M., Aranda-Usón, A., & Portillo-Tarragona, P. (2020). Dynamic capabilities and environmental accounting for the circular economy in businesses. Sustainability Accounting, Management and Policy Journal, ahead-of-p(ahead-of-print). https://doi.org/10.1108/sampj-04-2019-0150
Silva, A., & Silva, A. (2019). Contabilidade de Gestão nos Hospitais: Uma revisão Sistemática da Literatura (2014-2019). In Em memória de João Carvalho – Estudos sobre Contabilidade, Finanças e Políticas Públicas. Áreas Editora, ISBN:978-989-9010-00-0, pp. 73-90
Truant, E., Corazza, L., & Scagnelli, S. D. (2017). Sustainability and risk disclosure: An exploratory study on sustainability reports. Sustainability, 9(4). https://doi.org/10.3390/su9040636
Uyar, A., Gungormus, A. H., & Kuzey, C. (2017). Impact of the accounting information system on corporate governance: Evidence from Turkish non-listed companies. Australasian Accounting, Business and Finance Journal, 11(1), 9–27. https://doi.org/10.14453/aabfj.v11i1.3
Vitale, G., Cupertino, S., Rinaldi, L., & Riccaboni, A. (2019). Integrated management approach towards sustainability: An Egyptian business case study. Sustainability (Switzerland), 11(5). https://doi.org/10.3390/su11051244
Zarzycka, E., & Michalak, M. (2013). Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of New Public