The state of the art of the management accounting in Brazil: a comparative with results international contemporary

Abstract

The research consists in identifying if subjects treated in national publications are aligned with the purposes researched in a contemporary world scenario of management accounting. There was a bibliometric survey of 121 related jobs (1998-2016) to the management accounting published in leading accounting journals (Qualis A2 e B1), listed on the site AnpCont. Subsequently, the findings were compared to international contemporary. In general, the contemporary national scene presented evolution in recent decades, in contrast to the international scene which shows a decrease of published works. It was found that the first five-year period examined for the second, there was a 225% increase in publications in the area, and from the second to the last period analyzed the growth was 79.49%. Some themes represent an emerging scenario of research in both national and international findings in this context we highlight the Performance Evaluation and Strategy. On the other hand some important issues in international research are few exploited nationally as Incentives, Risk Management , the Agency Theory and Supply Chain Management.