Artículo

Management accounting: bibliometric profile of the scientific production of journals listed in ANPCONT (National Association of Graduate Programs in Accounting Sciences), between 2015 and 2019

Resumen

The present study aims to analyze five years of scientific production on the aforementioned theme in scientific productions of the Graduate Program in Accounting from 2015 to 2019. With regard to methodological aspects, regarding the objective of the research, it is classified as descriptive , since the procedures of the present study assume documental aspects, the approach to the problem is defined as quantitative. The study identified and analyzed 41 studies in accounting journals published in Brazil listed by ANPCONT. It was observed that 36.5% of the surveys focused on management accounting were carried out in journals with A2 qualis. Advances in Scientific and Applied Accounting – ASAA was identified as the journal with the largest number of publications on the aforementioned theme, followed by Revista Contemporanea de Contabilidade – RCC. Among the most cited authors, Carlos Lavarda and Ilse Beuren stand out with the highest numbers. Through the elaboration of the word cloud, the main terms were identified in order of popularity: Management accounting, artifacts, bibliometrics, institutional theory and management accounting practices. The southern region has stood out as the one that publishes the most, especially the Federal University of Santa Catarina, with 35 publications. Despite always presenting publications in relevant journals, bibliometric research with topics on management accounting in Brazilian journals demonstrate that there are still gaps to be developed, especially in emerging themes.
Autores
de Oliveira, AM; Rodrigues, RRF; Diniz, SM; Cabral, LMMAC; Cirne, GMP; de Carvalho, JRM; da Silva, KP; Gomes e Silva, MC
Título
Management accounting: bibliometric profile of the scientific production of journals listed in ANPCONT (National Association of Graduate Programs in Accounting Sciences), between 2015 and 2019
Afiliaciones
Universidade do Estado do Rio Grande do Norte (UERN); Universidade Potiguar; Universidade Federal Rural do Semi-Arido (UFERSA)
Año
2023
DOI
10.7769/gesec.v14i5.2114
Tipo de acceso abierto
gold
Referencia
WOS:001003221100001
Artículo obtenido de:
WOS
Fuente
0 0 votos
Califica el artículo
Subscribirse
Notificación de
Campus Samborondón
Vía Samborondón Km. 13.5
Call Center: 5150400
metricas@ecotec.edu.ec
Facebook Instagram Youtube

Mapa del sitio