MANAGERIAL ACCOUNTING PRACTICES: EVIDENCE IN CONSULTANTS OFFERED FOR SPECIALIZED MAGAZINES TO ENTREPRENEURS OF MICRO, SMALL AND MEDIUM ENTERPRISES

Resumen

This study presents the results of a research that investigates the knowledge in Management Accounting, transmitted by consultants who publish their advice in magazines targeted to entrepreneurs and micro, small and medium enterprises (MSME). Specifically, the study assesses whether these consultants are using in their counseling practices of modern management accounting. To sort the knowledge contained in counseling, we used a set of 38 practices, classified in Four Evolutionary Stages, described by the International Federation of Accountants in 1998. Data were collected from published papers in two journals, Small Business and Large Business (PEGN) and Exame PME, in the period 2006-2010. The analysis revealed a balance between the recommendations of management practices considered traditional, contemporary or modern, since the 415 recommendations collected for this study, 208 can be classified as traditional practices (practices of Stages 1 and 2) and 207 as contemporary practices (practices Stages 3 and 4). We conclude, therefore, that it is possible to accept that the Brazilian consultants who publish their advice in magazines specializing in MSME business, they use modern knowledge of Managerial Accounting, similarly to the consultants of large companies.