MANAGEMENT ACCOUNTING RESEARCH IN BRAZIL: DEVELOPMENT, CHALLENGES AND OPPORTUNITIES

Abstract

The development of management accounting in Brazil goes through moments of change and inertia over time.The convergence of norms and the development of IFRS (International Financial Reporting Standards) for instance, have provoked at the same time, confluence into the development of research and the opportunity to observe the research environment in a contemporaneous fashion.The gap between theoretical contributions and organizational practice has raised questions about the usefulness of the research field to the business environment.In order to stimulate discussions, in October 2013, management accounting researchers met at the I Meeting of Management Accounting Researchers hosted by Faculdade de Economia, Administração e Contabilidade -Universidade de São Paulo (FEA-USP) in Brazil to discuss the development of this research area in the country.After one morning of presentations and intense discussion, several themes were debated.For instance, debates revolved around themes, such as, the status quo of the field, the challenges for its development, and potential future opportunities.In this article, besides presenting a synthesis of the themes addressed during the event, we aim to encourage a continuity of the discussions of this meeting, and consequently we intend to contribute to a better understanding of the current scenario of the field.More specifically, our objective is to introduce proposals from different perspectives that could foster the development of management accounting in Brazil.