Análise SWOT da abordagem da contingência nos estudos da contabilidade gerencial

Autores

  • Kelly Cristina Mucio Marques Universidade Estadual de Maringá
  • Rodrigo Paiva Souza Universidade de São Paulo-USP
  • Marcia Zanievicz Silva Universidade Regional de Blumenau

DOI:

https://doi.org/10.5007/2175-8069.2015v12n25p117

Palavras-chave:

Teoria da contingência, Contabilidade gerencial, Sistema de controle gerencial

Resumo

O estudo objetiva analisar trabalhos que criticam a utilização da teoria da contingência em

pesquisas na área de Contabilidade Gerencial de forma a identificar pontos fortes, fracos, bem
como as oportunidades e as ameaças de aplicação, segundo a abordagem da análise SWOT,
bem como oferecer sugestões de temas e procedimentos para pesquisas na área. Foi realizada
uma revisão aprofundada de trabalhos que buscavam criticar a utilização da teoria da
contingência em estudos de Contabilidade Gerencial. Os trabalhos revisados foram os de
Otley (1980), Chapman (1997), Chenhall (2007) e Langfield-Smith (2007). Como resultado o
estudo enfatiza pontos fortes do uso da teoria e ameaças com destaque para alguns cuidados
na sua aplicação em estudos na área de Contabilidade Gerencial. As recomendações

Biografia do Autor

Kelly Cristina Mucio Marques, Universidade Estadual de Maringá

Kelly Cristina Mucio Marques

Professora da Universidade Estadual de Maringá

Doutora em Controladoria e Contabilidade pela FEA/USP

Rodrigo Paiva Souza, Universidade de São Paulo-USP

Professor Faculdade FIPECAFI

Doutorando em Controladoria e Contabilidade pela FEA/USP

Marcia Zanievicz Silva, Universidade Regional de Blumenau

Marcia Zanievicz da Silva

Professora Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau - PGCC/FURB

Doutora em Contabilidade pela FURB

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2015-05-28

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