Princípios globais de Contabilidade Gerencial: um estudo sobre o conhecimento e aplicação prática sob a ótica dos gestores e profissionais da área

Abstract

The Global Principles of Managerial Accounting (PGCG) are a set of guidelines that gather managerial practices used in constructing information to aid in decision-making. Based on this document, this research aimed to investigate the knowledge and practical application of the Global Principles of Managerial Accounting from the perspective of managers and professionals responsible for information production within organizations. The methodology applied in this research was classified as quantitative in terms of approach, descriptive in relation to the objective, and survey-based in terms of procedures, utilizing a questionnaire administered to professionals in roles related to managerial accounting within companies. After analyzing the data, the characteristics of the respondents and their perception of the PGCG were identified. The results obtained showed that more than two-thirds of the respondents are familiar with or have heard of the PGCG. However, when analyzing the data related to the application of the principles, it was found that the majority of professionals have used some of the recommended practices at least once in their roles. However, less than one-third of the professionals continuously utilize the PGCG in their activities. Among the practices covered, those related to the principles of relevance and reliability had the highest application rate. The areas of operation with the strongest indications of utilization were investment evaluation and control management. The study concluded that the practice of the principles is more prevalent than the knowledge about them among professionals. In other words, although some professionals may be unaware of the PGCG, the majority of them utilize the recommended practices contained in the document.