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O novo velho enfoque da informação contábil

This paper demonstrates the need to rescue the relevance of accounting information for the organizational management process. In distinguishing the various foci of managerial and financial accounting and discussing the results of a field research, the study also points out challenges that, if seriously considered, may represent a valuable stimulus for accounting professionals. Thus, it aims at fostering a reflection in this professional sector in general and particularly in the academic sphere, which is in charge of qualifying these professionals. The fundamental premise of the study is that accounting is not just a tax assessment procedure, but a management tool par excellence.

Accounting Information System; Tax Accountant; Managerial Accountant


Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
E-mail: recont@usp.br