Functions And Practices In Today's Management Accounting: Cost Management.

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 106 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, authors and Type of Publication. Once these characteristics were described, a qualitative analysis was carried out to refer to the position of different authors related to the proposed topic. Among the main findings of this research, it is found that Brazil, with 51 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 64 published documents, the author with the greatest number of publications registered in Scopus is Lacerda, D.P. with 4 documents and the Type of Publication that was most used during the above-mentioned period was the Journal Article, which represents 74% of the total scientific production. [ABSTRACT FROM AUTHOR]