Scientific Articles Profile Analysis on Business Budget

• Autor(a) principal: Gomes de Souza, Karolayne
• Data de Publicação: 2021
• Outros Autores: dos Santos, Geovane Camilo, de Oliveira, Elis Regina, Laiana de Jesus Silva, Dryelle, de Carvalho Paranaiba, Alexandre
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Gestão e sociedade
• Texto Completo: https://ges.face.ufmg.br/index.php/gestaoesociedade/article/view/3219
• topic: Business Budget; Bibliometrics; Scientific Production; Orçamento Empresarial; Bibliometria; Produção Científica

The budget is a tool of business planning, when estimating the inflows and outflows resources of the entity. This study aims to analyze the profile of the published articles on Corporate Budget available in the scientific databases Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES), Google Scholar, Scientific Periodicals Electronic Library (SPELL), Scientific Electronic Library Online (SCIELO), Sciencedirect, e Directory of Open Access Journals (DOAJ) by bibliometric method. This study is classified as quali-quantitative, descriptive, documentary and bibliometric. The data collected using the keywords: “Business Budget” and “Orçamento Empresarial”, and a sample composed of 127 articles. The most prolific base is Sciencedirect, with a predominance of international articles and journal Accounting, Organizations and Society has more publications. It is also noteworthy that there was a predominance of male authors, especially Carlos Eduardo Facin Lavarda and Fábio Frezatti, who had/have links with the FURB and USP, respectively.