Abstract
This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of a not fully structured accounting in the planning process, captured by the match between the planning profile and the attributes of management accounting. Field research is conducted among medium and large-sized companies defined by probabilistic sample chose from a potential population of 2,281 companies. Using analytic hierarchy process (AHP) and statistical cluster analysis, the entities' strategic and budget planning process were grouped into five distinct profiles, after which a mean test was applied to test the statistical significance of the five clusters. The study concludes that the management-accounting profile of the Brazilian organizations studied is associated with the poorly or fully implemented strategic and budget planning processes.
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