Strategic cost management in accounting undergraduate courses of higher education institutions from Santa Catarina

Abstract

Through a survey study with sample accessibility, this study aims at revealing the contents related to Strategic Cost Management (SCM), described in the syllabuses of undergraduate courses in Accounting from Higher Education Institutions (HEIs) in Santa Catarina. Thus, it uses as its base the SCM classification of the terms proposed by Wrubel et al. (2011), in which 88 syllabuses related to costs are analyzed, whose data are described and statistically analyzed through clusters. The results show that the ABC / ABM category is more evident, in all the HEIs, with 38.89%, as well as in each of the clusters: Universities (41.67%); Colleges (43.75%); and the HEIs that offer master's degree in Accounting (21.43%). This result does not converge to the applied research in business environments in which the use of the ABC / ABM category is hardly observed. Considering the total amount of contents, the HEIs that offer master's degree in accounting are the most evident in SCM (7.29%) and the Colleges are the ones that have lower disclosure (3.64%). Another finding is that 35 categories in the universities and 12 at the Colleges are evident even though they are not contextualized in the SCM. Furthermore, the analysis of the Value Chain is the most evident key-theme. Finally, it is identified that the SCM categories are more evident in the intermediate and final semesters in Accounting undergraduate courses.