Exploring Management Accounting Approaches in Port Pricing: A Scoping Review

This article provides a mapping of the relationship between the adoption of management accounting and control tools and the definition of port tariffs. It uses the Scoping Review methodology to identify any gaps in the existing literature, highlighting the areas that require further analysis and research. The aim is to provide an overview of the current state of knowledge and point directions for future research. By applying the principles and best practices of management accounting, it is possible to identify how indirect costs with an impact on cost structures should be measured. This research provides insights into how different methods impact pricing decisions, highlighting the relevance of a more precise approach to determining costs and tariffs. This article contributes to the uniqueness factor, since to date no comprehensive and exploratory reviews have been identified on the intersection of the subject under study, in the specific context addressed.