Disclosure voluntário de artefatos de contabilidade gerencial em demonstrações financeiras de empresas listadas na BM&FBovespa

Abstract

Management Accounting Tools are important information to managers in decision-making, and evolved as the market demands. Given the growing demand for transparency in the market, this study aimed to investigate the level of voluntary disclosure of management accounting tools in financial statements of companies listed on the BM&FBovespa, classified in the Novo Mercado segment of Corporate Governance. The methodology used in the study was content analysis of the management report, explanatory notes and other reports and information available on corporate websites of listed companies. The sample set for the research is composed of 45 companies a total population of 128 companies. The study examines whether companies disclose the tools in a longitudinal comparison, for a three-year period: 2013-2015. For data analysis, the techniques of descriptive statistics and correlation analysis between two variables were used. The main findings point out that in general companies do not have a high level of information disclosure related to management accounting tools, and the highest level of disclosure found in the three years analyzed was 45.45% in 2015. It was also identified the main tools are evident: Present Value, Strategic Planning, Return on Investment and Budget. The largest number of tools evidenced in the three years analyzed, is part of the second stage of evolution of management accounting, which is geared to information directed to the control and management planning. Correlation analysis indicates that the larger the size of the company, the greater the disclosure trend of management accounting tools.