Esta pesquisa analisa a situação atual de desenvolvimento da contabilidade gerencial sob o viés da comunidade científica, por meio do instrumento de pesquisa ProKnow-C para seleção dos artigos, análise bibliométrica e sistêmica. Os principais resultados são: (i) os autores mais prolíficos foram Kari Lukka, Jonas Gerdin e Roger Burrit; (ii) Reino Unido e Austrália são as principais origens dos autores; (iii) Management Accounting Research e Accounting Organizations and Society são os periódicos de maior destaque; (iv) na maioria dos estudos não é explicitado o enquadramento metodológico; (v) planejamento estratégico, sistemas de informações gerenciais, teoria da prática e teoria institucional foram as principais teorias/conceitos utilizados nos estudos; e (vi) 41% dos estudos analisados utilizam a abordagem econômica, 39% a abordagem social e 20% a abordagem comportamental. Conclui-se que o trabalho apresenta um panorama sobre contabilidade gerencial e contribui com futuras pesquisas sobre o tema, importante para a gestão das organizações. This search analyzes the current situation of management accounting development under scientific community tendency, to select articles, bibliometric and systemic analysis it was used the tool known as ProKnow-C. The main results are: (i) the most prolific authors were Kari Lukka, Jonas Gerdin and Roger Burrit; (ii) United Kingdom and Australia are the main nations where the authors come from; (iii) Accounting Research and Accounting Organizations and Society are the periodicals with greatest visibility; (iv) in most studies the methodological framework is not explained; (v) strategic planning, managed information systems, theory of practice and institutional theory were the main theories/concepts used in studies; and (vi) 41% of studies under analysis use the economic approach, 39% social approach and 20% behavioral approach. As a conclusion, the work shows an overview about managerial accountancy and contributes with future searches related to the theme, important to business management.
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