Producción Científica

There are few studies applying extensive qualitative and quantitative methods for addressing the research into Business Portfolio Restructuring (BPR). The aim of this paper is to identify the main authors, journals and studies that have informed the intellectual platform underpinning BPR as well as identifying the topics that have had the greatest impact. In this study, bibliographic references cited between 1959 and 2012, are analyzed using different bibliometric techniques. Three main results are found: first, the intellectual basis for this field involves a multidisciplinary and multifaceted literature, although the disciplines of finance and management are the principal contributors to research into BPR. Second, authors, journals and papers are identified to track the main framework of portfolio restructuring. Finally, the main forerunners of this study area are corporate strategy, divestitures, diversification and corporate governance. This is a study that contributes not only to the field of strategic management but also to information management.

In Brazil, research in finance began about 60 years ago, however, few studies analyzed this production and, in doing so, properly appropriated bibliometric laws and principles. The present research investigates the level of productivity of researchers in the Brazilian literature of Finance applying Lotka’s Law by direct and complete counting. In the corpus of the study, composed of 873 digital articles, published in 24 well-known national journals between 2005 and 2014, it was verified that the productivity of the researchers, when done by the complete count (n=-2.23), was superior to the direct count (n=-2.89), indicating a favorable effect of production under a collaboration regime.

Purpose: This study observed the trajectory of the research in international accounting through the survey of articles published on the topic International Accounting in the years 2000 to 2017 in the main accounting journals published in English, In order to analyze the evolution of scientific production published in these journals. Methodology: For this, a survey of the bibliometric aspects of articles on the subject was carried out, using Lotka’s law to analyze the productivity of the authors in the area. Results: The results indicated the International Journal of Accounting as the periodical with the highest publication in the area, having the year 2012 as the most productive in publications in this subject. We found 233 articles, 473 authors per complete count and 557 participations, and 85.20% of the authors contributed with only one article, a massive participation of authors of American nationality was also found and the Most researched American universities on the subject, the University of Southern California being the most profitable. The Bibliometric analysis, from the model of the generalized inverse power, indicated adjustment to the Lotka law, with the C = 0,9256; At 0.01 significance level, it was found that the critical value was 0.07495, with a dmax = -0.07362; However, the slope expressed by the parameter n = -4.03. Concluding, thus, that even going against the theory proposed in the law of Lotka, for the theme international accounting, values are higher than suggested by the aforementioned law. Contributions of the Study: The findings of this research contribute to emphasize that accounting science progresses with the effort of the small collaborations of different researchers, reveal trends of research in international accounting and fosters the debate on the use of the law of Lotka as an instrument for predicting the productivity of authors.