Empresas que se destacam pela qualidade das informa？？es a seus usuários externos também se destacam pela utiliza？？o de artefatos modernos de contabilidade gerencial?

empirical studies have indicated low levels of adoption of modern management accounting artifacts, as suggested by the literature. accounting theory encompasses the assumption that accounting should effectively assist both internal and external users. the present study aims at two main goals: to evaluate whether (a) large brazilian companies actually use modern management accounting artifacts; and (b) companies that stand out by the quality of information disclosed to external users also stand out in terms of how they assist their internal users. a sample of 90 companies is examined, selected from the 500 largest companies in brazil (2005 edition of "melhores e maiores") and from the nominees for the anefac-fipecafi-serasa transparency award (from 1996 to 2004). data was collected from a survey submitted to the head of management accounting area, with items related to the level of use of both traditional and modern management accounting artifacts. findings demonstrate that (a) the sample companies do use modern management accounting artifacts; and (b) the companies nominated to the award do not differ from the other companies in terms of use of such artifacts..