Review of Business Management · 2021 · 13 citations · 19 references
BusinessAccountancyAccountingCorporate ComplianceCorporate ReportingManagerial AccountingAccounting PrinciplesManagement ReportingAccounting ManagementManagement Accounting ReportingManagement Accounting ReportsManagement Accounting SystemsOrganizational Performance Assessment
Purpose -Economic changes related to organizational structures and new business models require a new positioning of management accounting. The Global Management Accounting Principles (GMAP), as a guide to good practice, play the role of assisting organizations in creating better frameworks to support their decisions. The objective of this research is to analyze the relationship between the GMAP and the performance of Brazilian companies, from both an operational and an economic perspective.
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