Accounting Pronouncement Committee: A bibliometric and social network study from 2008 to 2020

• Autor(a) principal: Lima do Nascimento, Narelly
• Data de Publicação: 2022
• Outros Autores: Santos, Josiane Silva Costa dos, Meireles, Sheila Santos de, Melo, Sonia Aparecida Beato Ximenes de, Servilha, Graziele Oliveira Aragão, Panhoca, Luiz
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3263
• topic: Accounting; Accounting Standards; Publications; CPC; Contabilidade; Normas contábeis; Publicações; CPC

The research aims to identify the characteristics of scientific articles published in accounting journals from 2008 to 2020 with the theme Accounting Pronouncements Committee. This is a bibliometric and social network study that followed the laws of Bradford, Zipf and Lotka, descriptive, with a quali-quantitative approach. The database used was the Sucupira platform, from which 18 journals were selected, classified as Qualis / Capes A1, A2, B1 and B2, with a time frame from 2008 to 2020. Search criteria using the descriptors “Pronouncements Committee Accounting and CPC”in the title, abstract and keywords, limiting itself to studies that specifically addressed one or more accounting pronouncements, resulted in a sample of 103 articles. Data were tabulated using Microsoft Office Excel, using the Ucinet 6.726 software for analysis of social networks and the WordArt tool to create the word cloud. The results indicated that publications on the subject had greater prominence in 2015, with 18 publications, the authors who most published were Vera Maria Rodrigues Ponte, José Augusto Veiga da Costa Marques, Patrícia Vasconcelos Rocha Mapurunga, the HEIs stood out as the most fruitful. USP, then UFRJ, UFC, UERJ and USP-Ribeirão Preto and the journal that published the most on the subject was Revista Pensar Contábil. The studies were motivated by many factors, editions and reviews of the accounting standards committee and the market rules. CPC 29, CPC 04 e CPC 25 were the most studied.