Análise bibliométrica das pesquisas brasileiras em contabilidade gerencial publicadas entre os anos de 2008 e 2012

Abstract

This paper aimed at presenting a research that analyzed characteristics of articles about Management Accounting published in main national Accounting journals, according to the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES). In total, 427 papers published between 2008 and 2012 were analyzed. The collected data were analyzed using the following techniques: content analysis, descriptive statistics (with a focus on cross-tabulations), Chi-square test and bibliometrics analysis, focusing on the Lotka index (Lotka's Law). It was observed that the average of publications on Management Accounting per journal was 24 papers (or 5.6% of total analyzed). It was verified a significant dominance of empirical papers (88.5% of total) in comparing with the theoretical ones. There was a predominance of qualitative studies also over other methodologies (197 articles or 52.1% of the analyzed studies). It was found an average of 2.9 authors per paper, with 70% of the papers have been written by three authors or less. Approximately 85% of published academic papers had between 2 and 4 authors. It was found that production in the area had a higher concentration of papers on a few authors and high number of one- timers compared to the expected by Lotka’s Law. It does not seem assisting in the consolidation of research in Management Accounting.