CONTABILIDADE GERENCIAL PARA A COMPETITIVIDADE INTERNACIONAL: DESAFIOS, OPORTUNIDADES E VISÃO PROSPECTIVA

Abstract

This study analyzes how management accounting can support the competitiveness of organizations operating or planning to operate in international markets. A Systematic Literature Review guided by PRISMA 2020 was conducted, with SciELO as the primary database and Google Scholar used for complementary citation tracking. Forty-five records were identified; after four duplicates were removed, 41 titles and abstracts were screened, 25 full texts were assessed, and 16 studies published between 2020 and 2025 were included in the final synthesis. The findings were organized into five themes: the strategic evolution of management accounting; information quality and governance; control and decision-support instruments; professional competencies; and regulatory, technological, and socio-environmental trends. The literature indicates that consistent management principles, data analytics, information governance, and financially sophisticated leadership strengthen decision-making capacity. However, evidence regarding international matrix budgeting, multi-country activity-based costing, global dashboards, and the integration of artificial intelligence with ESG metrics remains largely indirect and concentrated in the Brazilian context. Management accounting supports international competitiveness when it connects strategy, costs, risks, technology, and sustainability; nevertheless, its effectiveness depends on data quality, professional judgment, and adaptation to the regulatory and cultural characteristics of each market.