| Summary: | Adjustments in labour organizations, due to current economic and social reorganization, can be perceive by management accounting studies. Despite widespread depreciation, bureaucracy remains present in many organizational domains. In our paper we rely on management accounting to study bureaucracy’s presence in contemporary organizations. While some authors consider bureaucracy’s ending our theoretical paper corroborates the idea that current systems of management accounting embody bureaucratic principles, such as the Balanced Scorecard (BSC). In this sense, there are relations that allow us to propose a new field of research: to evaluate the degree of bureaucracy through case studies of management accounting systems.
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