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Abstract Through a survey study with sample accessibility, this study aims at revealing the contents related to Strategic Cost Management (SCM), described in the syllabuses of undergraduate courses in Accounting from Higher Education Institutions (HEIs) in Santa Catarina. Thus, it uses as its base the SCM classification of the terms proposed by Wrubel et al. (2011), in which 88 syllabuses related to costs are analyzed, whose data are described and statistically analyzed through clusters. The results show that the ABC / ABM category is more evident, in all the HEIs, with 38.89%, as well as in each of the clusters: Universities (41.67%); Colleges (43.75%); and the HEIs that offer master's degree in Accounting (21.43%). This result does not converge to the applied research in business environments in which the use of the ABC / ABM category is hardly observed. Considering the total amount of contents, the HEIs that offer master's degree in accounting are the most evident in SCM (7.29%) and the Colleges are the ones that have lower disclosure (3.64%). Another finding is that 35 categories in the universities and 12 at the Colleges are evident even though they are not contextualized in the SCM. Furthermore, the analysis of the Value Chain is the most evident key-theme. Finally, it is identified that the SCM categories are more evident in the intermediate and final semesters in Accounting undergraduate courses. Author Biographies Leila Chaves Cunha, Centro Universitário para o Desenvolvimento Alto Vale do Itajaí - UNIDAVI Doutoranda em Contabilidade pela Universidade Regional de Blumenau - FURB. Professora e Coordenadora do curso de Centro Universitário para o Desenvolvimento Alto Vale do Itajaí  - UNIDAVI. Altair Borgert, Universidade Federal de Santa Catarina Doutor em Engenharia de Produção. Professor Associado do Departamento de Ciências Contábeis da UFSC. Professor do Programa de Pós-Graduação em Contabilidade. Mara Juliana Ferrari Ferrari, Universidade Federal de Santa Catarina Doutoranda em Contabilidade pela Universidade Federal de Santa Catarina. Professora do Centro Universitário para o Alto Vale do Itajaí - UNIDAVI. Downloads PDF (Português (Brasil)) How to Cite Cunha, L. C., Borgert, A., & Ferrari, M. J. F. (2015). Strategic cost management in accounting undergraduate courses of higher education institutions from Santa Catarina. Revista Catarinense Da Ciência Contábil, 14(41), p. 61–73. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2123 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 14 No. 41 (2015): Janeiro-Abril Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Similar Articles THAIS, Francisco Patrik Carvalho Gomes, Nayane Thais Krespi Musial, Professional skills and competencies required of accountants , Revista Catarinense da Ciência Contábil: Vol. 20 (2021): RCCC Taís Duarte Silva, Edvalda Araújo Leal, Project-based learning in an accounting graduate program , Revista Catarinense da Ciência Contábil: Vol. 20 (2021): RCCC Alefi dos Santos Pereira, Elisabeth de Oliveira Vendramin, Analysis of the dissemination of Accounting theses in Brazil , Revista Catarinense da Ciência Contábil: Vol. 20 (2021): RCCC

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