QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO

Detalhes bibliográficos
Autor(a) principal: Lunkes, Rogério João
Data de Publicação: 2012
Outros Autores: Ripoll Feliu, Vicente, Borba, Alonso José, Rosa, Fabricia Silva
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
DOI: 10.4270/ruc.20128
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2536
Resumo: The objective of this study is to identify and analyze articles on Management Accounting published in the top journals, as well as the graduation of Accounting Doctors in Spain. Therefore, a research was carried out in both seven top Spanish accounting journals listed in Impact Index of Spanish Journals on Social Sciences (INRECS) and accounting dissertations in the Spanish Ministry of Education database "Teseo". The results show that the papers on management accounting correspond to only 12% of the total, with a decrease in absolute and relative terms in the last five years. Regarding the training of new doctors there was also a small reduction, with the graduation of 549 doctors by 2010, 20.5% representing the graduated in management accounting, 50.5 % in financial, and 49 % in other areas. These numbers show a relative strengthening of the financial accounting area in comparison with the other areas. Somehow, less management accounting papers end up affecting the new Doctors in their choices of research and vice versa.
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spelling QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIOANÁLISIS CUANTITATIVO DE LA PRODUCCIÓN Y LA FORMACIÓN DE LOS DOCTORES EN LA CONTABILIDAD DE GESTIÓN: UN ESTUDIO EN ESCENARIO ESPAÑOLANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOLManagement Accounting. Production. Doctors Graduation.Contabilidad de Gestión. Producción. Formación de doctores.ContabilidadeGerencialParadigmasRevistasEnsino The objective of this study is to identify and analyze articles on Management Accounting published in the top journals, as well as the graduation of Accounting Doctors in Spain. Therefore, a research was carried out in both seven top Spanish accounting journals listed in Impact Index of Spanish Journals on Social Sciences (INRECS) and accounting dissertations in the Spanish Ministry of Education database "Teseo". The results show that the papers on management accounting correspond to only 12% of the total, with a decrease in absolute and relative terms in the last five years. Regarding the training of new doctors there was also a small reduction, with the graduation of 549 doctors by 2010, 20.5% representing the graduated in management accounting, 50.5 % in financial, and 49 % in other areas. These numbers show a relative strengthening of the financial accounting area in comparison with the other areas. Somehow, less management accounting papers end up affecting the new Doctors in their choices of research and vice versa. El objetivo de este estudio es identificar y analizar los artículos en Contabilidad de Gestión publicados en las revistas más importantes, así como la formación de doctores en contabilidad de España. Con este fin, se seleccionaron siete revistas españolas que figuran en el Índice de Impacto de Revistas Españolas de Ciencias Sociales (IN-RECS) y las tesis de contabilidad de la base de datos "Teseo", el Ministerio de Educación de España. Los resultados muestran que las publicaciones en contabilidad de gestión corresponden solamente al 12% del total, con una disminución en términos absolutos y relativos en los últimos cinco años. La formación de nuevos doctores también ha disminuido ligeramente, con la formación de 549 doctores en 2010, los graduados de contabilidad de gestión representan el 20,5%, financiero el 50,5% y el 49% de otras áreas. Estas cifras muestran una relativa consolidación del área de contabilidad financiera en comparación con otras áreas. En cierto modo, las menores publicaciones en contabilidad de gestión, terminan afectando a los nuevos doctores en sus opciones de búsqueda, y viceversa. O objetivo deste estudo é identificar e analisar artigos sobre Contabilidade Gerencial publicados nas principais revistas, bem como a formação de doutores em contabilidade da Espanha. Para tanto, realizou-se pesquisa nas sete principais revistas espanholas de contabilidade listadas no Índice de Impacto das Revistas Espanholas de Ciências Sociais (IN-RECS) e das teses em contabilidade da base de dados “Teseo” do Ministério da Educação da Espanha. Os resultados demonstram que as publicações em contabilidade gerencial correspondem a apenas 12% do total, com diminuição em termos absolutos e relativos nos últimos cinco anos. Já a formação de novos doutores também teve pequena redução, com a formação até 2010 de 549 doutores, sendo que os formados em contabilidade gerencial representam 20,5%, Financeira, 50,5% e as demais áreas 49%. Esses números demonstram uma relativa consolidação da área de contabilidade financeira em comparação com as outras áreas. De certa forma, menos publicações em gerencial acabam afetando os novos doutores em suas opções de pesquisa e vice versa. Universidade Regional de Blumenau2012-04-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/253610.4270/ruc.20128Revista Universo Contábil; v. 8 n. 2 (2012); 118-1331809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2536/1948Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessLunkes, Rogério JoãoRipoll Feliu, VicenteBorba, Alonso JoséRosa, Fabricia Silva2012-06-13T11:02:14Zoai:ojs.bu.furb.br:article/2536Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2012-06-13T11:02:14Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
ANÁLISIS CUANTITATIVO DE LA PRODUCCIÓN Y LA FORMACIÓN DE LOS DOCTORES EN LA CONTABILIDAD DE GESTIÓN: UN ESTUDIO EN ESCENARIO ESPAÑOL
ANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOL
title QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
spellingShingle QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
Lunkes, Rogério João
Management Accounting. Production. Doctors Graduation.
Contabilidad de Gestión. Producción. Formación de doctores.
Contabilidade
Gerencial
Paradigmas
Revistas
Ensino
Lunkes, Rogério João
Management Accounting. Production. Doctors Graduation.
Contabilidad de Gestión. Producción. Formación de doctores.
Contabilidade
Gerencial
Paradigmas
Revistas
Ensino
title_short QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
title_full QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
title_fullStr QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
title_full_unstemmed QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
title_sort QUANTITATIVE ANALYSIS OF PRODUCTION AND TRAINING OF DOCTORS IN MANAGEMENT ACCOUNTING: A STUDY IN SPANISH SCENARIO
author Lunkes, Rogério João
author_facet Lunkes, Rogério João
Lunkes, Rogério João
Ripoll Feliu, Vicente
Borba, Alonso José
Rosa, Fabricia Silva
Ripoll Feliu, Vicente
Borba, Alonso José
Rosa, Fabricia Silva
author_role author
author2 Ripoll Feliu, Vicente
Borba, Alonso José
Rosa, Fabricia Silva
author2_role author
author
author
dc.contributor.author.fl_str_mv Lunkes, Rogério João
Ripoll Feliu, Vicente
Borba, Alonso José
Rosa, Fabricia Silva
dc.subject.por.fl_str_mv Management Accounting. Production. Doctors Graduation.
Contabilidad de Gestión. Producción. Formación de doctores.
Contabilidade
Gerencial
Paradigmas
Revistas
Ensino
topic Management Accounting. Production. Doctors Graduation.
Contabilidad de Gestión. Producción. Formación de doctores.
Contabilidade
Gerencial
Paradigmas
Revistas
Ensino
description The objective of this study is to identify and analyze articles on Management Accounting published in the top journals, as well as the graduation of Accounting Doctors in Spain. Therefore, a research was carried out in both seven top Spanish accounting journals listed in Impact Index of Spanish Journals on Social Sciences (INRECS) and accounting dissertations in the Spanish Ministry of Education database "Teseo". The results show that the papers on management accounting correspond to only 12% of the total, with a decrease in absolute and relative terms in the last five years. Regarding the training of new doctors there was also a small reduction, with the graduation of 549 doctors by 2010, 20.5% representing the graduated in management accounting, 50.5 % in financial, and 49 % in other areas. These numbers show a relative strengthening of the financial accounting area in comparison with the other areas. Somehow, less management accounting papers end up affecting the new Doctors in their choices of research and vice versa.
publishDate 2012
dc.date.none.fl_str_mv 2012-04-30
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/2536
10.4270/ruc.20128
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2536
identifier_str_mv 10.4270/ruc.20128
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/2536/1948
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. 8 n. 2 (2012); 118-133
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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dc.identifier.doi.none.fl_str_mv 10.4270/ruc.20128

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