Artículo

Characteristics of scientific production on budget: a bibliometric analysis in the period 2012 to 2018

Resumen

Faced with contemporary dynamic, it is important to assess the scenario and assumptions of the organizations in the budget process for the continuity of the entity. Several scientific studies have attempted to analyze this theme, however, they present a gap in the sample specifically involving the postgraduate studies in the stricto sensu. Thus, this article aimed to analyze the current bibliometric profile of Brazilian scientific production on the budget topic, using the CAPES Bank of Theses and Dissertations as a data source. This work is characterized as a descriptive research and uses the quantitative approach to measure, through bibliometric analysis, characteristics of academic production on the theme Budget in the stricto sensu courses from 2012 to 2018. This work contributes to the accounting literature by filling the existing gap and analyzing a sample that has been responsible for the growth of Brazilian scientific production. The analysis of the 48 productions sought to identify aspects methodological and content, in addition to the level of production by institution. The results show: the southeast region as the most prolific; predominance of the quantitative approach and thematic area aimed at public administration; majority use of survey and archive/documentary methods; predominant use of national literature as a reference; and topic approach on the interviewees’ perception of the budget process or evaluation of aspects related to management, such as budget efficiency and execution. There was also an increase in the average annual production in the period analyzed for periods previously studied.
Autores
Sena, TR
Título
Characteristics of scientific production on budget: a bibliometric analysis in the period 2012 to 2018
Afiliaciones
Año
2021
DOI
10.7769/gesec.v12i2.1192
Tipo de acceso abierto
Green Published, gold
Referencia
WOS:000684248700003
Artículo obtenido de:
WOS
Fuente
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