SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES

Detalhes bibliográficos
Autor(a) principal: Silva, Vanessa Ramos da
Data de Publicação: 2016
Outros Autores: Jones, Graciela Dias Coelho
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/47138
Resumo: This research aims to analyze the scientific production, from 2009 to 2012, which relates to Managerial Accounting with Institutional Theory in national journals and scientific conferences. This is a descriptive study with a quail-quanti approach, performed through the content analysis and citation. The technique was applied research bibliometric analysis. The research followed the same line database Barbosa Neto and Colauto (2010). For analysis, presentation and comparison of results, broke, with some adaptations, the suggestion of Cunha Santos and Beuren (2010) survey in international basis. The results of this research show a higher number of publications based on analyzed, 30 articles in conference proceedings and national journals, in comparison with the work done by the authors Barbosa Neto and Colauto (2010) and Cunha and Santos Beuren (2010). It was observed by means of citation analysis, authors with significant number of scientific publications on the subject of institutional theory related to management accounting. Through analyzes indegree and outdegree, respectively was possible to identify the number of times an author is cited and analyzed based on the number of times the quoted author quotes authors analyzed the base. The research findings contribute to the formation of networks of authors who research on the subject, which assists researchers in their studies and research. Institutional theory related to management accounting is still a topic with a vast field to be explored.
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spelling SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCESPRODUÇÃO CIENTÍFICA QUE RELACIONA TEORIA INSTITUCIONAL COM CONTABILIDADE GERENCIAL: ESTUDOS EM PERIÓDICOS E CONGRESSOS NACIONAISTeoria institucionalContabilidade gerencialAnálise bibliométricaInstitutional theoryManagerial accountingBibliometric analysisThis research aims to analyze the scientific production, from 2009 to 2012, which relates to Managerial Accounting with Institutional Theory in national journals and scientific conferences. This is a descriptive study with a quail-quanti approach, performed through the content analysis and citation. The technique was applied research bibliometric analysis. The research followed the same line database Barbosa Neto and Colauto (2010). For analysis, presentation and comparison of results, broke, with some adaptations, the suggestion of Cunha Santos and Beuren (2010) survey in international basis. The results of this research show a higher number of publications based on analyzed, 30 articles in conference proceedings and national journals, in comparison with the work done by the authors Barbosa Neto and Colauto (2010) and Cunha and Santos Beuren (2010). It was observed by means of citation analysis, authors with significant number of scientific publications on the subject of institutional theory related to management accounting. Through analyzes indegree and outdegree, respectively was possible to identify the number of times an author is cited and analyzed based on the number of times the quoted author quotes authors analyzed the base. The research findings contribute to the formation of networks of authors who research on the subject, which assists researchers in their studies and research. Institutional theory related to management accounting is still a topic with a vast field to be explored.A presente pesquisa tem o objetivo de analisar a produção científica brasileira, de 2009 a 2012, que relacione a Contabilidade Gerencial com a Teoria Institucional em congressos científicos e periódicos nacionais. Trata-se de um estudo descritivo com abordagem quali-quanti, realizado por meio da análise de conteúdo, citação e análise descritiva. A técnica de pesquisa aplicada foi a análise bibliométrica. A pesquisa seguiu a mesma linha da base de dados de Barbosa Neto e Colauto (2010). Para análise, apresentação e comparação dos resultados, partiu-se, com algumas adaptações, da sugestão de pesquisa de Cunha, Santos e Beuren (2010), realizada em base internacional. Os resultados da presente pesquisa apontaram uma quantidade superior de publicações na base analisada, 30 artigos em anais de congressos e periódicos científicos nacionais, em comparação com os trabalhos desenvolvidos pelos autores Barbosa Neto e Colauto (2010) e Cunha, Santos e Beuren (2010). Observaram-se, por meio da análise de citação, autores com número de produções científicas significativas na temática da Teoria Institucional relacionada com a Contabilidade Gerencial. Por meio das análises Indegree e Outdegree foi possível identificar, respectivamente, o número de vezes que um autor é citado na base analisada e o número de vezes que o autor citado cita autores da base analisada. Os resultados da pesquisa contribuem para a formação de redes de autores que pesquisam sobre a temática, o que auxilia os pesquisadores nos seus estudos e pesquisas. A Teoria Institucional relacionada à Contabilidade Gerencial ainda é uma temática com um vasto campo a ser explorado.UFRGS2016-03-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/47138ConTexto - Contabilidade em Texto; v. 15 n. 31 (2015): set./dez. 20152175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/47138/pdf_61Silva, Vanessa Ramos daJones, Graciela Dias Coelhoinfo:eu-repo/semantics/openAccess2016-03-18T17:20:09Zoai:seer.ufrgs.br:article/47138Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2016-03-18T17:20:09ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES
PRODUÇÃO CIENTÍFICA QUE RELACIONA TEORIA INSTITUCIONAL COM CONTABILIDADE GERENCIAL: ESTUDOS EM PERIÓDICOS E CONGRESSOS NACIONAIS
title SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES
spellingShingle SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES
Silva, Vanessa Ramos da
Teoria institucional
Contabilidade gerencial
Análise bibliométrica
Institutional theory
Managerial accounting
Bibliometric analysis
title_short SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES
title_full SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES
title_fullStr SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES
title_full_unstemmed SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES
title_sort SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES
author Silva, Vanessa Ramos da
author_facet Silva, Vanessa Ramos da
Jones, Graciela Dias Coelho
author_role author
author2 Jones, Graciela Dias Coelho
author2_role author
dc.contributor.author.fl_str_mv Silva, Vanessa Ramos da
Jones, Graciela Dias Coelho
dc.subject.por.fl_str_mv Teoria institucional
Contabilidade gerencial
Análise bibliométrica
Institutional theory
Managerial accounting
Bibliometric analysis
topic Teoria institucional
Contabilidade gerencial
Análise bibliométrica
Institutional theory
Managerial accounting
Bibliometric analysis
description This research aims to analyze the scientific production, from 2009 to 2012, which relates to Managerial Accounting with Institutional Theory in national journals and scientific conferences. This is a descriptive study with a quail-quanti approach, performed through the content analysis and citation. The technique was applied research bibliometric analysis. The research followed the same line database Barbosa Neto and Colauto (2010). For analysis, presentation and comparison of results, broke, with some adaptations, the suggestion of Cunha Santos and Beuren (2010) survey in international basis. The results of this research show a higher number of publications based on analyzed, 30 articles in conference proceedings and national journals, in comparison with the work done by the authors Barbosa Neto and Colauto (2010) and Cunha and Santos Beuren (2010). It was observed by means of citation analysis, authors with significant number of scientific publications on the subject of institutional theory related to management accounting. Through analyzes indegree and outdegree, respectively was possible to identify the number of times an author is cited and analyzed based on the number of times the quoted author quotes authors analyzed the base. The research findings contribute to the formation of networks of authors who research on the subject, which assists researchers in their studies and research. Institutional theory related to management accounting is still a topic with a vast field to be explored.
publishDate 2016
dc.date.none.fl_str_mv 2016-03-18
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
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dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/47138
url https://seer.ufrgs.br/index.php/ConTexto/article/view/47138
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/47138/pdf_61
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 15 n. 31 (2015): set./dez. 2015
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
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instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
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reponame_str 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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