ACCOUNTING RESEARCH: AN ANALYSIS OF EMPIRICAL STUDIES PUBLISHED BETWEEN 2000 AND 2009

• Autor(a) principal: Avelar, Ewerton Alex
• Data de Publicação: 2012
• Outros Autores: Santos, Thiago de Sousa, Ribeiro, Lívia Maria de Pádua, de Oliveira, Clédison Carlos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2472
• topic: Accounting research. Empirical studies. Bibliometrics analysis.; Investigación en Contabilidad. Estudios empíricos. Análisis bibliométrico.; Pesquisa em Contabilidade; Estudos empíricos; Análise bibliométrica.

This papers aims at presenting a research that analyzed the Accounting empirical studies published in Brazil. The data were collect in the main journals of the area between 2000 and 2009. The analysis was accomplished by descriptive statistics and bibliometrics. The results show a clear and continuous growing of number of published papers along the time. In general, it was verified that the number of papers in Financial Accounting (FA) é much higher than the other areas: Managerial Accounting (MA) and Education and Research (E&R). It was also verified a growing predominance of studies that use a quantitative approach. It was identified too the main methods used for collecting data: documental research and external data base, such as Economática®. It is important to note that external data base method presents in a growing tax of almost 50% per year in the analyzed period. At last, it was verified that the concentration of scientific production of the period was lower than the Lotka’s Law in all analyzed Accounting’s areas (FA, MA and E&R).