Producción Científica

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.

The objective of the article is to analyze, retrospectively, the performance of the Journal Apuntes Contables (AC). For this endeavor, the profile of their authors, and the impact of the publication. The information about AC was obtained from the files available on its website; it was organized in Microsoft Excel and analyzed in vosviewer. When analyzing the performance of AC during the two decades of its existence (2002-2023), it is evident that the articles are characterized by study-ing, mainly, issues associated with the thematic areas of financial accounting and finance, and accounting pedagogy and education. However, the study of emerging issues related to Information and Communications Technologies (ICTs), economic crimes, and organizational fraud has gained presence. The analysis of the authors’ profile shows that, in its majority, they contribute individually; gender does not make a relevant difference and there is a higher qualification of the authors. The impact of AC is lower than that of other local journals, but it has been growing for the last five years. Therefore, with the trend issues identified and the influence of its actors and impact, the journal’s contribution to the accounting field is undeni-able and demonstrated. I offer a diagnosis that serves as the basis for the design of a strategy that allows AC increase its quality, relevance, and impact for the future.

The motorcycle market has experienced an upward trend. That growth brings along mobility, accidents, and environment-related issues; nevertheless, there is a scarcity of literature on evaluating the impact of motorcycle market policies. Consequently, it has been challenging for researchers and policymakers to develop evidence-based strategies to promote or control the growth of this market. This paper aims to review and analyze the scientific literature about motorcycle market policies, using tech-mining techniques and a cluster analysis of keywords, to provide insights about the most relevant world trends in this research area. For this purpose, the bibliographic information of publications in the field was retrieved from the Scopus database. As a result, three thematic clusters (sustainability, mobility, and electric motorcycles) were identified and explained. According to our findings, greenhouse gas emissions, sustainability, environmental impact, and developing countries are the hot research topics. The research leader countries on said topics are the United States, Germany, and the United Kingdom. This study can, therefore, be used as a reference to define a future research agenda in the area. Consequently, it permits researchers and policymakers to identify trending topics and gaps in knowledge, as a baseline to include motorcycles in sustainable and affordable transport systems design.