Artefatos de Contabilidade Gerencial e Práticas e Controladoria: relações entre as discussões teóricas e aplicadas

Abstract

This dissertation aimed to analyze the use of management accounting artifacts from the perspectives of the literature and professionals working as controllers. To achieve this objective, the discussions were consolidated based on two specific objectives: (i) To highlight the management artifacts portrayed in the literature as common in management control processes, classifying them as traditional, modern, and innovative. The literature review began with the definition of a search string in seven databases indexed to the Capes Periodicals portal. The search process allowed the selection of a total of 390 articles, which were filtered and selected using the State of the Art Through Systematic Review (StArt) tool, resulting in 33 articles at the end of the process. After analyzing the studies found, it is inferred that 42.47% of the artifacts are classified as traditional and 57.52% as modern. The following cost accounting methods were considered innovative: Backflush Costing, Life Cycle Costing, and Target Costing; the use of the Break-Even Point as a performance measure; and the Reward System and Quality Management as a Management Philosophy. The research suggests elements for proposing a fifth evolutionary stage of management accounting, focusing on integrated informational performance management through the use of performance indicators. (ii) To analyze the profile of professionals working as controllers and the use of controlling practices in organizations, in light of the Global Principles of Management Accounting. The applied research collected data through an electronic questionnaire with 54 questions, applied to a sample of 97 controllers from Brazilian companies. The results show that, regarding the professional profile, males predominate, aged between 31 and 41 years. Most (59.78%) have more than 11 years of experience in the role, 64.94% hold a degree in Accounting Sciences, and 80.39% have postgraduate degrees; 70.10% are fluent in English and 39.18% in Spanish. Among the controllership practices, the most evident were the disclosure of strategic reports to stakeholders (88.65%) and open communication about the organization's performance (84.60%). From the perspective of Top Management Theory, it was found that although the profile of controllers is experienced and qualified (Age, Education, Experience), the use of controllership practices focused on controls and processing functions stands out, with less emphasis on strategic action. In general, it is demonstrated that the use of management accounting tools, from the perspectives of the literature and professionals working as controllers, is conditioned by the informational interests of the organizational structure and the profile of the controllers themselves. The results indicate the need for evolution in the use of management tools and controllership practices, so that changes occur in the focus of controllers' activities, enabling them to assume a leading role in generating and supporting the strategic management of organizations. In this context, this dissertation contributes insights into the use of management accounting tools from the perspectives of the literature and empirical research with professionals working as controllers in Brazilian organizations.