MANAGEMENT ACCOUNTING ARTIFACTS WIDESPREAD BETWEEN THE GRADUATE COURSE STUDENTS IN ACCOUNTING SCIENCES

The Financial Accounting and Management Committee of the International Federation of Accountants (IFAC) released a statement titled International Management Accounting Practice 1 (IMAP 1) in 1989, and reviewed the study in 1998 showing four stages of evolution of Management Accounting, identifying related artifacts for each of these stages. The objective of this research was to identify the knowledge of students of Higher Education Institutions (HEIs) in the state of Bahia before the Management Accounting Artifacts. The methodology adopted was exploratory with a quantitative approach, using a questionnaire as a research instrument, which consists of 13 statements. Assertive addressed the management accounting and its artifacts. The participants were students from 62 campuses of Bahia IES. 219 responses that do not tend to normality using a Descriptive Statistics with Chi-square test were analyzed. Finally, we applied the t-Student Hypothesis Test. With this study we got as a conclusion that students know the Artifacts of Management Accounting. This paper contributes to the discussion on the evolution of Management Accounting in the remaining Brazil and its existing limitations, trying to discuss the root of the problem that presents itself. There are few research focusing on the management accounting discussion.