A Contabilidade Gerencial, aspectos teóricos e práticos na formação contábil: um estudo de caso

Abstract

This study aims to analyze how Management Accounting is addressed in academic education and how its concepts are applied in professional practice, especially in the industrial environment. The research adopts an applied methodology with a mixed approach, involving a bibliographic review, analysis of the curricula of the Accounting Sciences programs at UESPI and UFPI, and the application of questionnaires to accounting professionals and students close to graduation. The results showed that although Management Accounting plays an essential role in supporting decision-making, there is still a gap between theoretical teaching in universities—focused mainly on conceptual learning with little practical application—and its implementation in companies, which are increasingly demanding and volatile due to globalization. The findings point to the need for greater integration between theory and practice, through the use of technological tools and active teaching methodologies that bring students closer to organizational reality. This way, the study reinforces the importance of aligning academic training with market demands, preparing professionals capable of interpreting and applying managerial information and effectively addressing the challenges of the industrial environment.