DESCRIPTIVE STUDY ON THE DEVELOPMENT OF MANAGEMENT ACCOUNTING IN BRAZIL UNDER THE PERSPECTIVE OF LEGITIMATE

In different parts of the world efforts on finding the legitimacy of managerial accounting have been conducted. In this sense, the objective of this study is to describe the development of managerial accounting in Brazil from the perspective of sociopolitical and cognitive legitimacy. To achieve the proposed objective in relation to sociopolitical legitimacy, documents, rules and resolutions of official bodies and class representation were surveyed, and to analyze the cognitive legitimacy publications were searched in major accounting journals, conferences and seminars, curricula of Accounting courses federal universities, research areas of faculty and graduate books and reference manuals. The descriptive results show that management accounting in Brazil shows sociopolitical legitimacy that still needs greater recognition and inclusion in representative bodies and class, while in terms of cognitive legitimacy is presented in the consolidated research in journals and conferences, has strong presence in areas of research and researchers, despite still having low insertion disciplines in the federal universities.