Functions And Practices In Management Accounting Today: Cost Management

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Wilmer Coaquira Coaquira , Rafael Figueroa Ortega , Cristina Jaqueline Villegas Estévez , Patricio Federico Lewis Zúñiga , Verónica Margarita Trillo Espinoza


A documentary review was carried out on the production and publication of research papers related to the study of the variable Functions and Practices in Management Accounting in Latin America. The purpose of the bibliometric analysis proposed in this paper is to know the main characteristics of the volume of publications registered in the Scopus database during the period 2016-2021 in Latin American countries, achieving the identification of 362 publications. The information provided by the said platform was organized through tables and figures categorizing the information by Year of Publication, Country of Origin, Area of Knowledge, and Type of Publication. Once these characteristics were described, the position of different authors regarding the proposed topic was referenced through qualitative analysis. Among the main findings of this research, it is found that Brazil, with 222 publications, is the Latin American country with the highest production. The Knowledge Area that made the greatest contribution to the construction of bibliographic material referring to the study of Functions and Practices in Management Accounting was Business with 144 published documents, and the Type of Publication that was most used during the above-mentioned period was the Journal Article, which represents 81% of the total scientific production

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