Contabilidade estratégica e profissão Contábil: Algumas diretrizes para potenciar a função diretiva dos contadores nas organizações
DOI:
https://doi.org/10.17533/udea.rc.n80a07Palavras-chave:
Contabilidade estratégica, técnicas de contabilidade estratégica, estratégia, concorrência, contexto dos negóciosResumo
O objetivo do presente artigo de reflexão é plantear algumas luzes sobre as habilidades e requerimentos que a contabilidade estratégica demanda dos profissionais no campo contábil, para potenciar os papéis que estes podem desempenhar nos cenários diretivos e estratégicos das organizações. Com base na revisão de literatura sobre contabilidade estratégica para o período 1981 – 2021 nas bases de dados Scopus e Science Direct, identifica-se que o papel do contador se potencia quando este profissional amplia seu enfoque para incorporar nas suas análises ao meio-ambiente externo, particularmente informação sobre o mercado, os concorrentes, clientes e fornecedores. Igualmente, o estudo sobre a estratégia organizacional tanto própria como dos concorrentes, outorga conhecimentos úteis para compreender as medidas que tomam as organizações à procura de atingir uma vantagem competitiva que permaneça no tempo. A informação derivada da contabilidade estratégica contribui à criação de enlaces entre contabilidade, estratégia organizacional e gestão estratégica.
Downloads
Referências
Abdelmoneim, A. & Jones, T. (2014). Relationship between strategic management accounting techniques and profitability - a proposed model. Measuring Business Excellence Vol. 18, No.3, pp. 1-22.
Abdul, I., Azhar, Z. & Norzaidi, M. (2012). Strategic management accounting and benchmarking practices in Malaysian hospitals. Journal of Applied Sciences Research, 8 (3), pp. 1665-1671.
Abdullah, N. & Said, J. (2015). Enhancing the governance of government linked companies via strategic management accounting practices and value creation. Procedia Economics and Finance 28, pp. 222-229.
Agasisti, T., Arnaboldi, M. & Azzone, G. (2008). Strategic management accounting in the Italian experience. High Educ 55, pp. 1-15.
Alamri, M. (2018). Strategic management accounting and the dimensions of competitive advantage: testing the associations in Saudi industrial sector. International Journal of Academic Research in Accounting, Finance and Management Sciences 8 (2), pp. 48-64.
Alborov, R., Kontsevaya, S., Klychova., G. & Kuznetsovd, V. (2017). The development of management and strategic management accounting in agriculture. Journal of Engineering and Applied Sciences 12 (19), pp. 4979-4984.
AlMaryani, M. & Sadik, H. (2012). Strategic management accounting techniques in Romanian companies: some survey evidence. Procedia Economics and Finance 3, pp. 387-396.
Arunruangsirilert, T. & Chonglerttham, S. (2017). Effect of corporate governance characteristics on strategic management accounting in Thailand. Asian Review of Accounting Vol. 25 No. 1, pp. 85-105.
Atrill, P. & Mc Laney, E. (2009). Management accounting for decisions makers. Lombarda. Prentice Hall.
Bromwich, M. (1990). The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting, organizations and society volume 15, issue 1-2, pp. 27-46.
Bromwich, M., and Bhimani, A. (1994). Management accountant pathways to progress. The Chartered Institute of Management Accountants, London.
Brouthers, K. & Roozen, F. (1999). Is it time to start thinking about strategic accounting? Long Range Planning, Vol. 32, No. 3, pp. 311-322.
Cadez, S. & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society 33, pp. 836-863.
Cadez, S. & Guilding, C. (2012). Strategy, strategic management accounting and performance: a configurational analysis. Industrial Management & Data Systems Vol. 112, Issue 3, pp. 484-501.
Chartered Institute of Management Accountants CIMA. (1991). Management Accounting: Official Terminology, CIMA, London, 1991.
Chartered Institute of Management Accountants CIMA. (2015). Management accounting in support of the strategic management process. Volume 11, Issue 1, pp. 1-20.
Chenhall, R. (2007). Theorizing contingencies in management control systems research, in Chapman, A., Hopwood, A. & Shields, M. (2007). Handbook of management accounting research. Pp. 163-205.
Cinquini, L. & Tenucci, A. (2010). Strategic management accounting and business strategy: a loose coupling? Journal of Accounting & Organizational Change Vol. 6, No. 2, pp. 228-259.
Coad, A. (1996). Smart work and hard work: explicating a learning orientation in strategic management accounting. Management Accounting Research 7, pp. 387-408.
Collier, P. & Gregory, A. (1995). Strategic management accounting: a UK hotel sector case study. International Journal of Contemporary Hospitality Management, Vol. 7 No. 1, pp. 16-21.
Cuganesan, S., Dunford, R. & Palmer, I. (2012). Strategy management accounting and strategy practices within a public sector agency. Management Accounting Research 23, pp. 245-260.
Dixon, R., & Smith, D. (1993). Strategic Management Accounting. Omega, 21, pp. 605-618.
Dmitrović, L. & Suljović, E. (2017). Strategic management accounting in the Republic of Serbia. Economic Research-Ekonomska Istraživanja, Vol. 31 No. 1, pp. 1829-1839.
Duçi, E. (2021). The relationship between management accounting, strategic management accounting and strategic cost management. Academic Journal of Interdisciplinary Studies Vol 10, No, 5, pp. 376-389.
Fernandez, A. & Muñoz, C. (1996). La actuación estratégica de la empresa y la contabilidad de gestión. Revista Española de Financiación y Contabilidad Vol. XXV, No. 89, pp. 821-836.
Gao, Y., Bao, L. & Guo, Y. (2016). Research of Implementation Mode of Strategic Management Accounting. Proceedings of the 6th International Asia Conference on Industrial Engineering and Management Innovation, DOI 10.2991/978-94-6239-145-1_91
G’iyosov, I. (2019). The theorical features of the organization of the strategic management accounting in business. ISJ Theoretical & Applied Science, 09 (77), pp. 260-266.
Gong, Y. (2013). Global operations strategy: fundamentals and practice. Berlin. Springer.
Guilding, C., Cravens, K. & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11, pp. 113-135.
Höglund, L., Holmgren, M., Martensson, M. y Svärdsten, F. (2021). Strategic management accounting in the public sector context: the case of the Swedish Transport Administration. Journal of Public Budgeting, Accounting & Finance Management Vol. 33, No. 4, pp. 468-486.
Hutaibat, K., Alberti, L. & Al-Htaybat, K. (2011). Strategic management accounting and the strategising mindset in an English higher education institutional context. Journal of Accounting & Organizational Change Vol. 7, No. 4, pp. 358-390.
Inghirami, I. (2014). Reshaping strategic management accounting systems. Frontiers in Artificial Intelligence and Applications Volume 261, pp. 495-506.
Innes, J. (1998). Strategic management accounting in tones. Hand Book of management accounting. London.
Johnson, T. & Kaplan, R. (1987). Relevant lost: the rise and fall of management accounting. Boston. Harvard Business School.
Kraus, S., Breier, M. & Rodríguez, S. (2020). The art of crafting a systematic literature review in entrepreneurship research. International Entrepreneurship and Management Journal 16, pp. 1023-1042.
Lachmann, M., Knauer, T. & Trapp, R. (2013). Strategic management accounting practices in hospitals: empirical evidence on their dissemination under competitive market environments. Journal of Accounting & Organizational Change Vol. 9, No. 3, pp. 336-369.
Langfield, K. (2008). Strategic management accounting: how far have we come in 25 years? Accounting, Auditing & Accountability Journal Vol. 21 No. 2, 2008, pp. 204-228.
Larrinaga, C. (1999). Perspectivas alternativas de investigación en contabilidad: una revisión. Revista de Contabilidad Vol. 2, No. 3, pp. 103-131.
Lord, B. (1996). Strategic management accounting: the emperor´s new clothes? Management Accounting Research 7, pp. 347-366.
Ma, Y. & Tayles, M. (2009). On the emergence of strategic management accounting: an institutional perspective. Accounting and Business Research Vol. 39. No. 5, pp. 473–495, 2009.
Manyaeva, V., Piskunov, V. & Fomin, V. (2016). Strategic management accounting of company costs. International Review of Management and Marketing 6 (S5), pp. 255-264.
Mclellan, J. (2012). Strategy and MA practices alignment and its effect on organizational performance. International Conference on Excellence in Business Sharjah, United Arab Emirates, pp. 1-23.
Nejad, A., Nezhad, B. & Abdul, S. (2017). The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities and company performance. Journal of Accounting & Organizational Change Vol.13, No. 4, pp. 471-491.
Nishimura, A. (2003). Management accounting: feed forward and Asian perspectives. New York. Palgrave Macmillan.
Nixon, B., & Burns, J. (2012). The paradox of strategic management accounting. Management Accounting Research 23, pp. 229-244.
Noordin, R., Zainuddin, Y. & Tayles, M. (2009). Strategic management accounting information elements: Malaysian evidence. Asia-Pacific Management Accounting Journal Vol. 4, Issue 1, 17-34.
Obohn, C. & Ajibolade, S. (2017). Strategic management accounting and decision making: A survey of the Nigerian Banks, Future Business Journal 3, pp. 119-137.
Ojra, J., Opute, A. y Alsolmi, M. (2021). Strategic management accounting and performance implications: a literature review and research agenda. Future Business Journal 7(1):64, pp. 1-17.
Pasch, T. (2019). Organizational lifecycle and strategic management accounting. Journal of Accounting & Organizational Change Vol. 15, No. 4, 2019, pp. 580-604.
Pavlatos. O. (2015). An empirical investigation of strategic management accounting in hotels, Interntional Journal of Contemporary Hospitality Management Vol. 25, No. 5, pp. 756-767.
Porter, M. (1987). From competitive advantage to corporate strategy. Harvard Business Review, pp. 43-59.
Rickwood, C., Coates, J. & Stacey, R. (1990). Stapylton: strategic management accounting to gain competitive advantage. Management Accounting Research 1, pp. 37-49.
Roslender, R. & Hart, S. (2002). Integrating management accounting and marketing in the pursuit of competitive advantage: the case for strategic management accounting. Critical Perspectives on Accounting 13, pp. 255-277.
Roslender, R. & Hart, S. (2003). In search of strategic management accounting: theoretical and field study perspectives. Management Accounting Research 14, pp. 255-279.
Ryan, B., Scapens, R. y Theoblad. M. (2004). Metodología de la investigación en finanzas y contabilidad. Barcelona. Deusto.
Shank J. y Govindarajan, V. (1993) Strategic cost management: the new tool for competitive advantage. The Free Press, New York.
Shank, J. (2006). Strategic cost management: upsizing, downsizing, and right(?) sizing. Contemporary issues in management accounting, pp. 355-379.
Shi, W. (2021). Analyzing enterprise asset structure and profitability using cloud computing and strategic management accounting. Plos One16(9), pp. 1-21.
Simmonds, K. (1981). Strategic management accounting. Journal of the Institute of Cost and Management Accountants 59, pp. 26-30.
Simmonds, K. (1982). Strategic management accounting for pricing: a case example. Accounting and Business Research, pp. 206-214.
Szendi, J. & Shum, C. (1999). Strategic management accounting practices in Latin America. Journal of Accounting and Finance Research, Summer, pp. 1-13.
Tanc, A. & Gokoglan, K. (2015). The impact of environmental accounting on strategic management accounting: a research on manufacturing companies. International Journal of Economics and Financial Issues 5 (2), pp. 566-573.
Tillmann, K. & Goddard, A. (2008). Strategic management accounting and sense-making in a multinational company. Management Accounting Research 19, pp. 80-102.
Turner, M., Way, S., Hodari, D. & Witteman, W. (2017). Hotel property performance: the role of SMA.
Ward, K. (1992). Strategic Management Accounting. Oxford. Butterworth-Heinemann.
Ward, K. (1993). Accounting for a ‘sustainable competitive advantage. Management Accounting Vol. 71, pp. 36-48.
Zenita, R., Sari, R., Anugerah, R. & Said, J. (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Procedia Economics and Finance 31, pp. 199-205.
Publicado
Como Citar
Edição
Seção
Licença
Copyright (c) 2022 Contaduría Universidad de Antioquia
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Los derechos de autor sobre los artículos son cedidos a la Universidad de Antioquia para disponer de resúmenes y el texto completo en bases de datos que difunden los contenidos de cada edición. Sin embargo, los autores podrán hacer difusión de sus trabajos publicados en la revista a través de sus páginas personales y repositorios institucionales.
