Perfil das publicações sobre contabilidade gerencial em periódicos brasileiros

Abstract

This study aims to update and expand the research by Pazetto et al. (2019) by analyzing the scientific production on Management Accounting published in national journals between 2017 and 2024, based on 129 articles retrieved from the SPELL database. Methodologically, the research is characterized as qualitative, descriptive, and bibliographic. The results indicate significant changes in the topics investigated, methodological approaches, and theoretical development in the field. A thematic shift was observed in the focus of studies, from a predominant emphasis on “management tools” to the “importance and use of management information,” reflecting an adaptation to new organizational demands. The predominance of empirical research with a quantitative approach was confirmed, along with increased use of techniques such as descriptive statistics and content analysis, in addition to a greater diversification in data collection methods. An increase in co-authored publications was also noted, indicating the consolidation of academic partnerships and the strengthening of collaborative research groups. Institutional Theory was identified as the main theoretical framework adopted, although theoretical diversity remains limited. Despite the advances observed, certain gaps persist, such as the limited use of specific methodological techniques — including cluster analysis and discourse analysis — and the lack of interdisciplinary approaches. Overall, it is concluded that, although Management Accounting shows signs of evolution and greater maturity in the face of contemporary challenges, the field still requires deeper theoretical foundations and broader methodological diversity.