Técnicas de contabilidade gerencial aplicadas às empresas: uma revisão integrativa

Abstract

The growth of scientific production on management accounting practices is putting pressure on the demand for bibliometric studies and more specific literature review techniques. In this sense, this study aimed to analyze the characteristics of scientific article production on management accounting techniques from 2018 to 2023, in national journals listed by Anpcont, accessed via Google Scholar. Therefore, a quantitative approach (bibliometric technique) and qualitative approach (integrative review) were adopted. The results revealed that 2019 was the most productive year. There was only one publication per author-coauthor during the period. The Universo Contábil Journal showed greater productivity in disseminating the topic. The University of São Paulo had the highest number of connections with researchers, suggesting it to be an important research center in this area. The main management accounting techniques addressed were performance indicators, budgeting, and costs. This research provides insights into the characteristics of scientific production on the topic over the last six years, major contributions, and suggestions for new research, according to the sample. The integrative review showed that the use of performance indicators may be influenced by managers' characteristics and may undergo changes over time, environmental and organizational pressures, and its contextualization with the macroeconomic environment grows. The functions of budgeting may be altered by economic crises. Studies highlight the importance of budgeting and cost systems for non-profit entities. Thus, it offers insights to stakeholders on the topic, being useful for identifying research gaps.