Evolution of management accounting research: a review of thematic options in thesis in Brazil

Abstract

This research was conducted with the aim of analyzing the thematic options in thesis in Post-graduate studies in Accounting in Brazil, from 1973 to 2010. It started from the identification of the Brazilian scientific production in management accounting focus of the study, then detect the management practices contemplated that categorized according to the evolutionary stages of IMAP. With regard to the characteristics of the scientific framework adopted, is that this research is descriptive in character, whose problem is analyzed in its qualitative and quantitative aspects, in which strategies were bibliographic, documentary and ex-post facto and primary data using a longitudinal perspective. With use of content analysis and descriptive statistics explored were 256 thesis which was accessed from the programs. In conducting the analysis, there is the prevailing practice and directed to the following conclusions: stage 1, is the predominant absorption costing and variable costing; Stage 2 stands out the budget, stage 3, ABC and strategic planning; and stage 4, EVA, BSC and GECON.

Keywords

• Opção temática
• Contabilidade Gerencial
• Estágios evolutivos.