SYSTEMATIC REVIEW OF THE LITERATURE RELATED TO THE TOPIC “COSTS IN PUBLIC ADMINISTRATION” IN THE CAPES DATABASE

Abstract

This article aimed to conduct a survey of scientific production published on the CAPES Periodicals Portal on the topic of costs in public accounting, including the role of cost accounting in decision-making, the implementation of cost accounting systems in Brazilian government agencies, and the challenges encountered. The mapping included the analysis of 25 articles related to the research topic. The results allowed us to identify the journals that publish most frequently in this context, the authors who addressed the topic, the chronology of published articles, and the year with the highest frequency of publication, as well as presenting a summary of each of the analyzed articles.