This study aims to identify the scope of managerial accounting according to the views of some professors who teach at the Accounting courses of Higher Education Institutions in the ACAFE (Associacao Catarinense das Fundacoes Educacionais) system in Santa Catarina state, in Brazil. A quantitative descriptive study was conducted using a survey done with closed questions. The population of the study includes the professors of Accounting courses of 15 HEI connected to the ACAFE system and the sample 40 professors who answered the questionnaire. The results show that, according to the professors surveyed, the main items related to the scope of managerial accounting are: accounting information for decision-making; costs for evaluation, control and decision-making; managerial control of areas of responsibility; performance evaluation and corporate profit. Comparing these results to a similar study conducted in the state of Parana, it was found out that the most important items which were convergent were: accounting information for decisionmaking and costs of evaluation as well as control and decision-making.