BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS

Detalhes bibliográficos
Autor(a) principal: Lunkes, Rogério João
Data de Publicação: 2011
Outros Autores: Ripoll Feliu, Vicente Mateo, Rosa, Fabricia Silva
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2174
Resumo: Budgeting is a key tool in planning activities in the current context of the organization's, serving as a guide for operations and a powerful control system. One way to perceive and understand the level of development is to study the characteristics of publications in major journals of the area. Thus, the objective of the study is to identify and analyze the themes, applied research methods and specific features of the journals, articles, authors and citations of publications on budgeting in the accounting journals in Spain. To this end, eight Spanish journals listed in IN-RECS (Impact Index of Magazines Spanish Social Sciences) were selected and 30 articles in the period from 2001 to 2010 were analyzed. Among the main results it can be highlighted that studies are conducted by implementing budget in organizations, through a case study. It is also possible to identify the large presence of foreign authors in budgeting publications, and a strong influence of American literature in the citations.
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spelling BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONSPESQUISA SOBRE O ORÇAMENTO NA ESPANHA: UM ESTUDO BIBLIOMETRICO DAS PUBLICAÇÕES EM CONTABILIDADEBudgeting. Capital budget. Budget control.OrçamentoOrçamento de capital e controle orçamentárioBudgeting is a key tool in planning activities in the current context of the organization's, serving as a guide for operations and a powerful control system. One way to perceive and understand the level of development is to study the characteristics of publications in major journals of the area. Thus, the objective of the study is to identify and analyze the themes, applied research methods and specific features of the journals, articles, authors and citations of publications on budgeting in the accounting journals in Spain. To this end, eight Spanish journals listed in IN-RECS (Impact Index of Magazines Spanish Social Sciences) were selected and 30 articles in the period from 2001 to 2010 were analyzed. Among the main results it can be highlighted that studies are conducted by implementing budget in organizations, through a case study. It is also possible to identify the large presence of foreign authors in budgeting publications, and a strong influence of American literature in the citations.O orçamento é um instrumento fundamental no planejamento das atividades no atual contexto das organizações, servindo de guia para as operações e um poderoso sistema de controle. Uma das formas de perceber e entender o nível de desenvolvimento é estudar as características em publicações nas principais revistas da área. Assim, o objetivo do estudo é identificar e analisar os temas, métodos de pesquisa aplicados e características específicas das revistas, artigos, autores e das citações das publicações sobre orçamento nas revistas de contabilidade da Espanha. Para tanto, foram selecionadas oito revistas espanholas listadas no IN-RECS (Índice de Impacto das Revistas Espanholas de Ciências Sociais), e analisados 30 artigos publicados no período de 2001 a 2010. Entre os principais resultados pode-se destacar que os estudos são realizados por meio da aplicação do orçamento em organizações, ou seja, através de estudo de caso. Também é possível identificar a grande presença de autores estrangeiros nas publicações de orçamento, e uma forte influencia da literatura norte-americana nas citações.Universidade Regional de Blumenau2011-10-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/217410.4270/ruc.20117Revista Universo Contábil; v. 7 n. 3 (2011); 112-1321809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2174/1744Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessLunkes, Rogério JoãoRipoll Feliu, Vicente MateoRosa, Fabricia Silva2011-11-20T17:59:07Zoai:ojs.bu.furb.br:article/2174Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2011-11-20T17:59:07Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS
PESQUISA SOBRE O ORÇAMENTO NA ESPANHA: UM ESTUDO BIBLIOMETRICO DAS PUBLICAÇÕES EM CONTABILIDADE
title BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS
spellingShingle BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS
Lunkes, Rogério João
Budgeting. Capital budget. Budget control.
Orçamento
Orçamento de capital e controle orçamentário
title_short BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS
title_full BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS
title_fullStr BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS
title_full_unstemmed BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS
title_sort BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS
author Lunkes, Rogério João
author_facet Lunkes, Rogério João
Ripoll Feliu, Vicente Mateo
Rosa, Fabricia Silva
author_role author
author2 Ripoll Feliu, Vicente Mateo
Rosa, Fabricia Silva
author2_role author
author
dc.contributor.author.fl_str_mv Lunkes, Rogério João
Ripoll Feliu, Vicente Mateo
Rosa, Fabricia Silva
dc.subject.por.fl_str_mv Budgeting. Capital budget. Budget control.
Orçamento
Orçamento de capital e controle orçamentário
topic Budgeting. Capital budget. Budget control.
Orçamento
Orçamento de capital e controle orçamentário
description Budgeting is a key tool in planning activities in the current context of the organization's, serving as a guide for operations and a powerful control system. One way to perceive and understand the level of development is to study the characteristics of publications in major journals of the area. Thus, the objective of the study is to identify and analyze the themes, applied research methods and specific features of the journals, articles, authors and citations of publications on budgeting in the accounting journals in Spain. To this end, eight Spanish journals listed in IN-RECS (Impact Index of Magazines Spanish Social Sciences) were selected and 30 articles in the period from 2001 to 2010 were analyzed. Among the main results it can be highlighted that studies are conducted by implementing budget in organizations, through a case study. It is also possible to identify the large presence of foreign authors in budgeting publications, and a strong influence of American literature in the citations.
publishDate 2011
dc.date.none.fl_str_mv 2011-10-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2174
10.4270/ruc.20117
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2174
identifier_str_mv 10.4270/ruc.20117
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2174/1744
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 7 n. 3 (2011); 112-132
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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