Global Management Accounting Principles: Relationship between Management Practices and the Performance of Brazilian Companies

Abstract Purpose: Economic changes related to organizational structures and new business models require a positioning of management accounting. The Global Management Accounting Principles (GMAP), as guide good practice, play the role assisting organizations in creating better frameworks support their decisions. objective this research is analyze relationship between GMAP performance Brazilian companies, from both an operational economic perspective. Design/methodology/approach: final sample comprised 342 companies listed on B3 (Brasil, Bolsa, Balcao) exchange, 2010 2016. methodology used answer problem consisted constructing index compliance with recommendations proposed by observing impacts accounting practices performance, which was estimated according aspects. Findings: It observed that adopted positively affect market future growth expectations. This already presumed CGMA proposal literature, since are routines incorporated into identity reflected long-term results. Research Practical & Social implications: Considering results obtained, study contributes presented CGMA, reinforcing plays companies’ decision making, how it relevant element for organizations. In addition, presenting structure focused specifically controlling decisions, assist choosing tools have positive impact