Systematic-methodological review: proposal for qualitative research protocol in management accounting

The aim of this study was to analyze the qualitative methodologies described in the relevant scientific production on Management Accounting, published in Scopus journals from 2012 to 2016. It was used as a method of procedure the systematic review, whose implementation protocol had beginning with the conceptual framework and choosing the database, the temporal delimitation with cross-sectional survey and the use of the search string, which resulted in 14,304 titles. After refinement and parameterization, It was reached the analyzed sample of 30 articles. The analyzed articles resulted in products that refer to specific realities, with applications and practical contributions of management accounting, as well as reviews and reflections about the theoretical axis investigated. The most used research strategies in the revised primary documents were the bibliographic and the case study. Moreover, it was observed that interpretativism was revealed in research actions as a predominant paradigm, re-signifying the importance of social actors linked to the investigated realities (research subject / social actor subject). The results show a shift in emphasis in the paradigmatic framework of management accounting, which may herald a shift in the mainstream, tending to facilitate the increasing use of qualitative methodologies.