O Uso da Contabilidade Estratégica nas Organizações: um Modelo de Análise Estratégica para o Departamento de Contabilidade

Abstract

Using the SWOT analysis this study proposes a methodology to the accounting department to help the recast its accounting strategy and redefining its positioning. It is a theorical and bibliographical study to discuss how an accounting department could inter- nalize strategic business techniques. It is expected that the use of this proposal, combining analysis methods and the questions arising from the internal and external issues, could help to get a satisfactory result to the goals proposed by the department and adapting to the strategic accounting concepts.