This study aims to assess the methodological rigor of case studies in management accounting published in Brazilian journals. The study is descriptive. The data were collected using documentary research and content analysis, and 180 papers published from 2008 to 2012 in accounting journals rated as A2, B1, and B2 that were classified as case studies were selected. Based on the literature, we established a set of 15 criteria that we expected to be identified (either explicitly or implicitly) in the case studies to classify those case studies as appropriate from the standpoint of methodological rigor. These criteria were partially met by the papers analyzed. The aspects less aligned with those proposed in the literature were the following: little emphasis on justifying the need to understand phenomena in context; lack of explanation of the reason for choosing the case study strategy; the predominant use of questions that do not enable deeper analysis; many studies based on only one source of evidence; little use of data and information triangulation; little emphasis on the data collection method; a high number of cases in which confusion between case study as a research strategy and as data collection method were detected; a low number of papers reporting the method of data analysis; few reports on a study's contributions; and a minority highlighting the issues requiring further research. In conclusion, the method used to apply case studies to management accounting must be improved because few studies showed rigorous application of the procedures that this strategy requires.

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RESUMOO estudo teve como objetivo investigar e identificar fatores que favorecem e que inibem a Gestão de Custos Interorganizacionais (GCI) por parte de hospitais privados no Brasil. Como instrumento de coleta de dados um questionário estruturado foi aplicado a uma população de 40 hospitais e 32 foram respondidos e considerados válidos para análise. Os dados foram processados e analisados por meio de recursos da estatística descritiva e de teste de médias. A interpretação dos dados revelou que, sob a perspectiva dos hospitais pesquisados, os fatores 'confiança nos planos de saúde' e 'expectativa de divisão de benefícios econômicos com planos de saúde' são inibidores da GCI. Todos os demais fatores investigados foram considerados favoráveis à GCI. Os achados permitem afirmar que os hospitais pesquisados confiam mais em seus fornecedores do que nas operadoras de planos de saúde. Em se tratando de 'cooperação' para resolução dos problemas que surgem no dia-a-dia, sob a ótica dos hospitais, os fornecedores estão mais dispostos a cooperar do que os planos de saúde. No que diz respeito à divisão justa de benefícios econômicos advindos de possível parceria com foco na gestão conjunta de custos, na percepção dos hospitais, as expectativas maiores recaem sobre os fornecedores. Os dados demonstram que os hospitais percebem seu relacionamento com os fornecedores mais estável e mais maduro do que com os planos de saúde. Corroborando evidências empíricas de pesquisas anteriores, os dados apontam para uma 20 dependência econômica e financeira dos hospitais em relação às operadoras de planos de saúde. Palavras-Chave: Cadeia de Valor. Gestão de Custos Interorganizacionais. Hospitais Privados. ABSTRACTThe study aimed to investigate and identify factors that promote and inhibit Interorganizational Cost Management (ICM) by private hospitals in Brazil. As an instrument of data collection, a structured questionnaire was administered to a population of 40 hospitals and 32 were returned and considered valid for analysis. Data were analyzed and processed using descriptive statistical and mean test. The interpretation of the data showed that, from the perspective of the hospitals, the factors 'trust in health plans' and 'expectation division of economic benefits with health plans' are inhibitors of ICM. All other investigated factors were considered favorable to ICM. The findings show that hospitals surveyed rely more on their suppliers than the operators of health plans. In the case of 'cooperation' to solve the problems that arise in day-to-day, from the perspective of hospitals, providers are more willing to cooperate than health plans. With regard to fairness and economic benefits deriving from possible partnership focused on joint management of costs, perceptions of hospitals, higher expectations are borne by the suppliers. The data show that hospitals perceive their relationship more stable and mature with suppliers than health plans. Corroborating empirical evidence from previous research, the data point to an economic and financi...