ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014
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Data de Publicação: | 2017 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/60346 |
Resumo: | The aim of this study was to investigate the state of the art academic research of the costs theme published in national journals in the accounting department from 2010 to 2014. The methods used were the techniques of bibliometric analysis and social network in 321 identified articles. The main results were: (a) the journal Custos e @gronegócio Online ranked highlight in this study;(b) Marcos Antonio de Souza was themost fruitful author; (c) the Federal University of Santa Catarina (UFSC) excelled in the academic literature about the researched theme. In the investigated social networks, there was low density and high degree of centrality in the analyzed networks. The majority of actors who were in emphasis on the degree were also in evidence on the centrality of intermediation. The topics that were in highlight in this study were: cost management and ABC costing. The general conclusion is an overview of how the issue costs is being released in its state of the art in accounting journals of Brazil, a contributing factor to highlight bibliometric indicators and especially sociometric indicators, highlighting the co-authorship networks and HEIs, allowing a greater understanding of how the actors are connected, resulting in the growth of knowledge in the accounting field. |
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ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014PRODUÇÃO ACADÊMICA EM SEU ESTADO DA ARTE DO TEMA CUSTOS DIVULGADA NOS PERIÓDICOS DA ÁREA CONTÁBIL DE 2010 A 2014CustosProdução acadêmicaPeriódicos nacionais da área contábilCostsAcademic researchNational journals in accountingThe aim of this study was to investigate the state of the art academic research of the costs theme published in national journals in the accounting department from 2010 to 2014. The methods used were the techniques of bibliometric analysis and social network in 321 identified articles. The main results were: (a) the journal Custos e @gronegócio Online ranked highlight in this study;(b) Marcos Antonio de Souza was themost fruitful author; (c) the Federal University of Santa Catarina (UFSC) excelled in the academic literature about the researched theme. In the investigated social networks, there was low density and high degree of centrality in the analyzed networks. The majority of actors who were in emphasis on the degree were also in evidence on the centrality of intermediation. The topics that were in highlight in this study were: cost management and ABC costing. The general conclusion is an overview of how the issue costs is being released in its state of the art in accounting journals of Brazil, a contributing factor to highlight bibliometric indicators and especially sociometric indicators, highlighting the co-authorship networks and HEIs, allowing a greater understanding of how the actors are connected, resulting in the growth of knowledge in the accounting field.O objetivo deste estudo foi investigar o estado da arte da produção acadêmica do tema custos divulgado nos periódicos nacionais da área contábil de 2010 a 2014. Metodologicamente, utilizaram-se as técnicas de análise bibliométrica e de rede social em 321 artigos identificados. Os principais resultados foram: (a) o periódico Custos e @gronegócio Online ficou em realce neste estudo; (b) Marcos Antonio de Souza foi o autor mais profícuo; (c) a Universidade Federal de Santa Catarina (UFSC) se destacou na produção acadêmica do tema investigado. Nas redes sociais investigadas, observou-se baixa densidade e alta centralidade de grau nas redes analisadas, sendo que grande parte dos atores que ficaram em ênfase no degree também ficaram em evidência na centralidade de intermediação. Os temas abordados que ficaram em realce neste estudo foram: gestão de custos e custeio ABC. Conclui-se de maneira geral um panorama de como o tema Custos está sendo divulgado em seu estado da artenos periódicos de contabilidade do Brasil, contribuindo, com isso, para evidenciar indicadores bibliométricos e, sobretudo, sociométricos, que salientam as redes de coautoria e das IESs, possibilitando um maior entendimento de como os atores se conectam, acarretando o crescimento do conhecimento do campo contábil.UFRGS2017-03-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/60346ConTexto - Contabilidade em Texto; v. 16 n. 33 (2016): maio/ago. 2016; 90-1122175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/60346/pdfCopyright (c) 2017 ConTextoinfo:eu-repo/semantics/openAccessRibeiro, Henrique César MeloSantos, Marianne Corrêa dos2017-03-08T02:42:27Zoai:seer.ufrgs.br:article/60346Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2017-03-08T02:42:27ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014 PRODUÇÃO ACADÊMICA EM SEU ESTADO DA ARTE DO TEMA CUSTOS DIVULGADA NOS PERIÓDICOS DA ÁREA CONTÁBIL DE 2010 A 2014 |
title |
ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014 |
spellingShingle |
ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014 Ribeiro, Henrique César Melo Custos Produção acadêmica Periódicos nacionais da área contábil Costs Academic research National journals in accounting |
title_short |
ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014 |
title_full |
ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014 |
title_fullStr |
ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014 |
title_full_unstemmed |
ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014 |
title_sort |
ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014 |
author |
Ribeiro, Henrique César Melo |
author_facet |
Ribeiro, Henrique César Melo Santos, Marianne Corrêa dos |
author_role |
author |
author2 |
Santos, Marianne Corrêa dos |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ribeiro, Henrique César Melo Santos, Marianne Corrêa dos |
dc.subject.por.fl_str_mv |
Custos Produção acadêmica Periódicos nacionais da área contábil Costs Academic research National journals in accounting |
topic |
Custos Produção acadêmica Periódicos nacionais da área contábil Costs Academic research National journals in accounting |
description |
The aim of this study was to investigate the state of the art academic research of the costs theme published in national journals in the accounting department from 2010 to 2014. The methods used were the techniques of bibliometric analysis and social network in 321 identified articles. The main results were: (a) the journal Custos e @gronegócio Online ranked highlight in this study;(b) Marcos Antonio de Souza was themost fruitful author; (c) the Federal University of Santa Catarina (UFSC) excelled in the academic literature about the researched theme. In the investigated social networks, there was low density and high degree of centrality in the analyzed networks. The majority of actors who were in emphasis on the degree were also in evidence on the centrality of intermediation. The topics that were in highlight in this study were: cost management and ABC costing. The general conclusion is an overview of how the issue costs is being released in its state of the art in accounting journals of Brazil, a contributing factor to highlight bibliometric indicators and especially sociometric indicators, highlighting the co-authorship networks and HEIs, allowing a greater understanding of how the actors are connected, resulting in the growth of knowledge in the accounting field. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-03-04 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/60346 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/60346 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/60346/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 ConTexto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 ConTexto |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
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UFRGS |
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ConTexto - Contabilidade em Texto; v. 16 n. 33 (2016): maio/ago. 2016; 90-112 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
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UFRGS |
institution |
UFRGS |
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ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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