A PESQUISA EXPERIMENTAL NA CONTABILIDADE GERENCIAL
UMA REVISÃO SISTEMÁTICA
Resumen
O presente estudo tem como objetivo esclarecer o que revela a literatura acerca da pesquisa experimental na contabilidade gerencial nos últimos dez anos nas bases de dados Science Direct e Web of Science, a partir de uma Revisão Sistemática da Literatura (RSL), com base no modelo RBS Roadmap proposto por Conforto, Amaral e Silva (2011). Sendo realizada uma análise quantitativa e qualitativa dos resultados com uma amostra final que se constitui de 28 artigos, sendo 21 na base Science Direct e 7 na base Web of Science, nos periódicos Management Accounting Research, Accounting, Organizations and Society e Revista de Contabilidad. Ao se analisar os artigos selecionados, foi possível observar que o método experimental pode ser aplicado em várias situações e contextos em que há a manipulação das variáveis dependentes e independentes e as observações no comportamento, como no processo que envolve julgamento e tomada de decisão. Como recomendação para pesquisas futuras, sugere-se abranger outras bases de dados e também diversificar as palavras-chave.
Citas
AGUIAR, A. B. Pesquisa experimental em contabilidade: propósito, desenho e execução, Advances in Scientific and Applied Accounting – ASAA, v. 10, n. 2, p. 224-244, 2017.
AGUIAR, A. B. O pequeno mundo da pesquisa em contabilidade gerencial no Brasil: discussão sobre desenhos alternativos de pesquisa. Revista de Contabilidade e Organizações, v. 12, p. e151933, 2018.
ANDERSON, S. B.; BROWN, J. L.; HODDER, L.; HOPKINS, P. E. The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship. Accounting, Organizations and Society, v. 46, p. 100-114, 2015.
ARAÚJO, E. A. T., SILVA, W. A. C. Pesquisa científica em contabilidade gerencial nos EnANPADS de 2003 a 2008. Revista Universo Contábil, v. 6, n. 3, p. 29-44, 2010.
ARNOLD, M. C.; GILLENKIRCH, R. M. Using negotiated budgets for planning and performance evaluatiom: Na experimental study. Accounting, Organizations and Society, v. 43, p. 1-16, 2015.
ASAY, H. S.; LIBBY, R.; RENNEKAMP, K. M. Do features that associate managers with a message magnify investors’ reactions to narrative disclosures? Accounting, Organizations and Society, v. 68, p. 1-14, 2018.
BOL, J. C.; KRAMER, S.; MAAS, V. S. How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency. Accounting, Organizations and Society, v. 51, p. 64-73, 2016.
BROWN, J. L.; FARRINGTON, S.; SPRINKLE, G. B. Biased self-assessments, feedback, and employees' compensation plan choices, Accounting, Organizations and Society, v. 54, p. 45-59, 2016.
CHANG, L. J.; CHENG, M. M.; TROTMAN, K. T. The effect of outcome and process accountability on customer-supplier negotiations. Accounting, Organizations and Society, v. 38, n. 2, p. 93-107, 2013.
CHEN, W.; HAN, J.; TAN, H. T. Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability. Accounting, Organizations and Society, v. 55, p. 83-95, 2016.
CHENG, M. M.; HUMPHREYS, K. A.; ZHANG, Y. Y. The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard. Accounting, Organizations and Society, v. 70, p. 92-105, 2018.
CHURCH, B. K.; HANNAN, R. L.; KUANG, X. J. Shared interest and honesty in budget reporting. Accounting, Organizations and Society, v. 37, n. 3, p. 155-167, 2012.
CHURCH, B. K.; KUANG, X. J.; LIU, Y. S. The effects of measurement basis and slack benefits on honesty in budget reporting, Accounting, Organizations and Society, v. 72, p. 74-84, 2019.
CONFORTO, E. C.; AMARAL, D. C.; SILVA, S. L. D. Roteiro para revisão bibliográfica sistemática: aplicação no desenvolvimento de produtos e gerenciamento de projetos. 8º Congresso Brasileiro de Gestão de Desenvolvimento de Produto – CBGDP, Porto Alegre – RS. Anais, p.1–12, 2011.
EMETT, S. A.; NELSON, M. W. Reporting accounting changes and their multi-period effects. Accounting, Organizations and Society, v. 57, p. 52-72, 2017.
FEHRENBACHER, D. D.; KAPLAN, S. E.; MOULANG, C. The role of accountability in reducing the impact of affective reactions on capital budgeting decisions. Management Accounting Research, v. 47, p. 100650, 2020.
FREZATTI, F.; AGUIAR, A. B.; WANDERLEY, C. A.; MALAGUEÑO, R. A pesquisa em Contabilidade Gerencial no Brasil: desenvolvimento, dificuldades e oportunidades. Revista Universo Contábil, v. 11, n. 1, p. 47-68, 2015.
GIBBINS, M.; MCCRACKEN, S.; SALTERIO, S. E. The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society, v. 35, n. 6, p. 579-595, 2010.
GOMES, A. K. L. J.; SOARES K. R. Produção científica em contabilidade gerencial: estudo bibliométrico em um congresso nacional de ciências contábeis. Revista Eletrônica do Alto Vale do Itajaí (REAVI), v. 6, n. 9, p. 1-14, 2017.
GÓMEZ-RUIZ, L.; NARANJO-GIL, D. The interactive use of control information and the emotional responses of employees. Revista de Contabilidad, v. 19, n. 1, p. 102-110, 2016.
GOPALAKRISHNAN, M.; BIBBY, T.; SAMUELS, J.; SWENSON, D. The effect of cost goal specificity and new product development process on cost reduction performance, Accounting, Organizations and Society, v. 42, p. 1-11, 2015.
GREEN, W. J.; CHENG, M. M. Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. Accounting, Organizations and Society, v. 73, p. 1-14, 2019.
HALL, M. Realising the richness of psychology theory in contingency-based management accounting research. Management Accounting Research, v. 31, p. 63-74, 2016.
HECHT, G.; NEWMAN, A. H.; TAFKOV, I. D. Managers’ strategic use of discretion over relative performance information provision and implications for team-membres’ effort. Management Accounting Research, v. 45, p. 100638, 2019.
HOMERO JUNIOR, P. F. Crítica Metodológica e Epistemológica de Pesquisas Contábeis Experimentais Publicadas no Brasil. Revista de Educação e Pesquisa em Contabilidade (REPeC), v. 10, n. 2, p. 220-233, 2016.
HOPWOOD, A. G. Management accounting research in a changing world. Journal of. Management Accounting Research, v. 2, p. 3-13, 2008.
KELLY, K.; PRESSLEE, A. Tournament group identity and performance: The moderating effect of winner proportion. Accounting, Organizations and Society, v. 56, p. 21-34, 2017.
KELLY, K.; SEOW, J. L. Research note: investor perceptions of comparable-to-industry versus higer-than-industry pay ratio disclosures. Management Accounting Research, v. 38, p. 51-58, 2018.
KERLINGER, F. N.; LEE, H. B. Foundations of Behavioral Research. 4. Ed. Califórnia, CA: Wadsworth Publishing Company, 2000.
KITCHENHAM, B. Procedures for performing systematic reviews. Keele, UK, Keele University, v. 33, p. 1-26, 2004.
LEIBY, J. The role of consultants and management prestige in management control system adoption. Accounting, Organizations and Society, v. 66, p. 1-13, 2018.
LOH, C. Y.; COYTE, R.; CHENG, M. M. Is a fresh pair of eyes always better? The effect of consultant type and assigned task purpose on communicating project escalation concerns. Management Accounting Research, v. 43, p. 1-14, 2019.
LUFT, J. Management accounting in the laboratory and in social context: Four contrasts, 1975-2014, Accounting, Organizations and Society, v. 49, p. 9-20, 2016.
LUKKA, K. The roles and effects of paradigms in accounting research. Management Accounting Research, v. 21, n. 2, p. 110-115, 2010.
MERCHANT, K. A Paradigms in accounting research: A view from North America. Management Accounting Research, v. 21, n. 2, p. 116-120, 2010.
MILLER, F.; DRAKE, A. Using information asymmetry to mitigate hold-ups in supply chains. Management Accounting Research, v. 32, p. 16-26, 2016.
NASCIMENTO, A. R.; JUNQUEIRA, E.; MARTINS, G. A. Pesquisa acadêmica em contabilidade gerencial no Brasil: análise e reflexões sobre teorias, metodologias e paradigmas. Revista de Administração Contemporânea, v. 14, n. 6, p. 1113-1133, 2010.
NORMAN, C. S.; ROSE, J. M.; SUH, I. S. The effects of disclosure type and audit committee expertise on Chief Audit Executives’ tolerance for financial misstatements. Accounting, Organizations and Society, v. 36, n. 2, p. 102-108, 2011.
OBLAK, K.; LICEN, M.; SLAPNICAR, S. The role of cognitive frames in combined decisions about risk and effort. Management Accounting Research, v. 39, p. 35-46, 2018.
PIRES, L. F. R.; PENELUC, A. C. Pesquisa em contabilidade gerencial: uma análise comparativa das estratégias metodológicas e do referencial teórico em periódicos do Brasil e do mundo. XXV Congresso Brasileiro de Custos – CBC, Vitória – ES. Anais, p. 1-14, 2018.
ROWE, S. P. Auditors’ comfort with uncertain estimates: More evidence is not always better. Accounting, Organizations and Society, v. 76, p. 1-11, 2019.
SPRINKLE, G. B. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, v. 28, n. 2, p. 287-318, 2003.
THOMAS, T. F. Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback. Accounting, Organizations and Society, v. 53, p. 1-16, 2016.
TROTMAN, K. T.; WRIGHT, W. F. Triangulation of audit evidence in fraud risk assessments. Accounting, Organizations and Society, v. 37, n. 1, p. 41-53, 2012.
VIA, N. D.; PEREGO, P.; RINSUM, M. V. How accountability type influences information search processes and decision quality. Accounting, Organizations and Society, v. 75, p. 79-91, 2019.
AGUIAR, A. B. O pequeno mundo da pesquisa em contabilidade gerencial no Brasil: discussão sobre desenhos alternativos de pesquisa. Revista de Contabilidade e Organizações, v. 12, p. e151933, 2018.
ANDERSON, S. B.; BROWN, J. L.; HODDER, L.; HOPKINS, P. E. The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship. Accounting, Organizations and Society, v. 46, p. 100-114, 2015.
ARAÚJO, E. A. T., SILVA, W. A. C. Pesquisa científica em contabilidade gerencial nos EnANPADS de 2003 a 2008. Revista Universo Contábil, v. 6, n. 3, p. 29-44, 2010.
ARNOLD, M. C.; GILLENKIRCH, R. M. Using negotiated budgets for planning and performance evaluatiom: Na experimental study. Accounting, Organizations and Society, v. 43, p. 1-16, 2015.
ASAY, H. S.; LIBBY, R.; RENNEKAMP, K. M. Do features that associate managers with a message magnify investors’ reactions to narrative disclosures? Accounting, Organizations and Society, v. 68, p. 1-14, 2018.
BOL, J. C.; KRAMER, S.; MAAS, V. S. How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency. Accounting, Organizations and Society, v. 51, p. 64-73, 2016.
BROWN, J. L.; FARRINGTON, S.; SPRINKLE, G. B. Biased self-assessments, feedback, and employees' compensation plan choices, Accounting, Organizations and Society, v. 54, p. 45-59, 2016.
CHANG, L. J.; CHENG, M. M.; TROTMAN, K. T. The effect of outcome and process accountability on customer-supplier negotiations. Accounting, Organizations and Society, v. 38, n. 2, p. 93-107, 2013.
CHEN, W.; HAN, J.; TAN, H. T. Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability. Accounting, Organizations and Society, v. 55, p. 83-95, 2016.
CHENG, M. M.; HUMPHREYS, K. A.; ZHANG, Y. Y. The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard. Accounting, Organizations and Society, v. 70, p. 92-105, 2018.
CHURCH, B. K.; HANNAN, R. L.; KUANG, X. J. Shared interest and honesty in budget reporting. Accounting, Organizations and Society, v. 37, n. 3, p. 155-167, 2012.
CHURCH, B. K.; KUANG, X. J.; LIU, Y. S. The effects of measurement basis and slack benefits on honesty in budget reporting, Accounting, Organizations and Society, v. 72, p. 74-84, 2019.
CONFORTO, E. C.; AMARAL, D. C.; SILVA, S. L. D. Roteiro para revisão bibliográfica sistemática: aplicação no desenvolvimento de produtos e gerenciamento de projetos. 8º Congresso Brasileiro de Gestão de Desenvolvimento de Produto – CBGDP, Porto Alegre – RS. Anais, p.1–12, 2011.
EMETT, S. A.; NELSON, M. W. Reporting accounting changes and their multi-period effects. Accounting, Organizations and Society, v. 57, p. 52-72, 2017.
FEHRENBACHER, D. D.; KAPLAN, S. E.; MOULANG, C. The role of accountability in reducing the impact of affective reactions on capital budgeting decisions. Management Accounting Research, v. 47, p. 100650, 2020.
FREZATTI, F.; AGUIAR, A. B.; WANDERLEY, C. A.; MALAGUEÑO, R. A pesquisa em Contabilidade Gerencial no Brasil: desenvolvimento, dificuldades e oportunidades. Revista Universo Contábil, v. 11, n. 1, p. 47-68, 2015.
GIBBINS, M.; MCCRACKEN, S.; SALTERIO, S. E. The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society, v. 35, n. 6, p. 579-595, 2010.
GOMES, A. K. L. J.; SOARES K. R. Produção científica em contabilidade gerencial: estudo bibliométrico em um congresso nacional de ciências contábeis. Revista Eletrônica do Alto Vale do Itajaí (REAVI), v. 6, n. 9, p. 1-14, 2017.
GÓMEZ-RUIZ, L.; NARANJO-GIL, D. The interactive use of control information and the emotional responses of employees. Revista de Contabilidad, v. 19, n. 1, p. 102-110, 2016.
GOPALAKRISHNAN, M.; BIBBY, T.; SAMUELS, J.; SWENSON, D. The effect of cost goal specificity and new product development process on cost reduction performance, Accounting, Organizations and Society, v. 42, p. 1-11, 2015.
GREEN, W. J.; CHENG, M. M. Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. Accounting, Organizations and Society, v. 73, p. 1-14, 2019.
HALL, M. Realising the richness of psychology theory in contingency-based management accounting research. Management Accounting Research, v. 31, p. 63-74, 2016.
HECHT, G.; NEWMAN, A. H.; TAFKOV, I. D. Managers’ strategic use of discretion over relative performance information provision and implications for team-membres’ effort. Management Accounting Research, v. 45, p. 100638, 2019.
HOMERO JUNIOR, P. F. Crítica Metodológica e Epistemológica de Pesquisas Contábeis Experimentais Publicadas no Brasil. Revista de Educação e Pesquisa em Contabilidade (REPeC), v. 10, n. 2, p. 220-233, 2016.
HOPWOOD, A. G. Management accounting research in a changing world. Journal of. Management Accounting Research, v. 2, p. 3-13, 2008.
KELLY, K.; PRESSLEE, A. Tournament group identity and performance: The moderating effect of winner proportion. Accounting, Organizations and Society, v. 56, p. 21-34, 2017.
KELLY, K.; SEOW, J. L. Research note: investor perceptions of comparable-to-industry versus higer-than-industry pay ratio disclosures. Management Accounting Research, v. 38, p. 51-58, 2018.
KERLINGER, F. N.; LEE, H. B. Foundations of Behavioral Research. 4. Ed. Califórnia, CA: Wadsworth Publishing Company, 2000.
KITCHENHAM, B. Procedures for performing systematic reviews. Keele, UK, Keele University, v. 33, p. 1-26, 2004.
LEIBY, J. The role of consultants and management prestige in management control system adoption. Accounting, Organizations and Society, v. 66, p. 1-13, 2018.
LOH, C. Y.; COYTE, R.; CHENG, M. M. Is a fresh pair of eyes always better? The effect of consultant type and assigned task purpose on communicating project escalation concerns. Management Accounting Research, v. 43, p. 1-14, 2019.
LUFT, J. Management accounting in the laboratory and in social context: Four contrasts, 1975-2014, Accounting, Organizations and Society, v. 49, p. 9-20, 2016.
LUKKA, K. The roles and effects of paradigms in accounting research. Management Accounting Research, v. 21, n. 2, p. 110-115, 2010.
MERCHANT, K. A Paradigms in accounting research: A view from North America. Management Accounting Research, v. 21, n. 2, p. 116-120, 2010.
MILLER, F.; DRAKE, A. Using information asymmetry to mitigate hold-ups in supply chains. Management Accounting Research, v. 32, p. 16-26, 2016.
NASCIMENTO, A. R.; JUNQUEIRA, E.; MARTINS, G. A. Pesquisa acadêmica em contabilidade gerencial no Brasil: análise e reflexões sobre teorias, metodologias e paradigmas. Revista de Administração Contemporânea, v. 14, n. 6, p. 1113-1133, 2010.
NORMAN, C. S.; ROSE, J. M.; SUH, I. S. The effects of disclosure type and audit committee expertise on Chief Audit Executives’ tolerance for financial misstatements. Accounting, Organizations and Society, v. 36, n. 2, p. 102-108, 2011.
OBLAK, K.; LICEN, M.; SLAPNICAR, S. The role of cognitive frames in combined decisions about risk and effort. Management Accounting Research, v. 39, p. 35-46, 2018.
PIRES, L. F. R.; PENELUC, A. C. Pesquisa em contabilidade gerencial: uma análise comparativa das estratégias metodológicas e do referencial teórico em periódicos do Brasil e do mundo. XXV Congresso Brasileiro de Custos – CBC, Vitória – ES. Anais, p. 1-14, 2018.
ROWE, S. P. Auditors’ comfort with uncertain estimates: More evidence is not always better. Accounting, Organizations and Society, v. 76, p. 1-11, 2019.
SPRINKLE, G. B. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, v. 28, n. 2, p. 287-318, 2003.
THOMAS, T. F. Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback. Accounting, Organizations and Society, v. 53, p. 1-16, 2016.
TROTMAN, K. T.; WRIGHT, W. F. Triangulation of audit evidence in fraud risk assessments. Accounting, Organizations and Society, v. 37, n. 1, p. 41-53, 2012.
VIA, N. D.; PEREGO, P.; RINSUM, M. V. How accountability type influences information search processes and decision quality. Accounting, Organizations and Society, v. 75, p. 79-91, 2019.
Publicado
2021-07-01
Cómo citar
QUEVEDO, R. C.; SANTOS, C. A. DOS; ESPEJO, M. M. DOS S. B. A PESQUISA EXPERIMENTAL NA CONTABILIDADE GERENCIAL. Anais do Simpósio Sul-Mato-Grossense de Administração , v. 4, n. 4, p. 1-20, 1 jul. 2021.
Sección
Artigos - Administração Financeira
