“…These practices have been treated in the literature by distincts denominations, and in Brazil it is common the terms artifacts (Soutes, 2006;Espejo, 2008), but also practices (Costa, Gassner, Espejo, & Pacheco, 2010;Imlau & Gasparetto, 2017), tools (Teixeira, Gonzaga, Santos & Nossa, 2011;Melo Segundo, 2012) and instruments (Santos, Rengel, Paris Paterno, & Beuren, 2009;Mário, Alves, Carmo, Silva, & Jupetipe, 2013). In the international literature, the most used term is management accounting practices, according to Imlau and Gasparetto (2017), being the term used in this research to refer to the methods, artifacts, practices, tools and instruments used by management accounting.…”