INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS
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Data de Publicação: | 2010 |
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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/13372 |
Resumo: | The institutional theory is a sociological approach that recently has attracted the attention of researchers in the field of Accounting Science in Brazil. Accordingly, this paper aims to identify the scientific production in the field of accounting that contains the institutional approach in its theoretical platform. The research was based on publications of three major national congress in the area and five accounting scientific journals that could contain publications on the subject in Brazil. The study was classified as descriptive and uses Bibliometric analysis. The findings shows that in three years from 2006 to 2008 were published only 19 articles dealing with the matter: 11 published in scientific journals and 8 presented in the annals of congress. Although studies on the subject are incipient in Brazil, with the publications over only a small number of researchers, the workload has increased over the period analyzed. It was also verified that work focuses in a few school institutions located in the south and southeastern Brazil, using theoretical researches as the main methodological strategy, the bibliographic references are predominantly foreign, and the focus seeks to review the institutionalization of management accounting practices in organizations. |
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INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALSTEORIA INSTITUCIONAL: ESTUDO BIBLIOMÉTRICO EM ANAIS DE CONGRESSOS E PERIÓDICOS CIENTÍFICOSInstitutional theoryResearch in AccountingBibliometricsTeoria institucionalPesquisa em ContabilidadeBibliometria.The institutional theory is a sociological approach that recently has attracted the attention of researchers in the field of Accounting Science in Brazil. Accordingly, this paper aims to identify the scientific production in the field of accounting that contains the institutional approach in its theoretical platform. The research was based on publications of three major national congress in the area and five accounting scientific journals that could contain publications on the subject in Brazil. The study was classified as descriptive and uses Bibliometric analysis. The findings shows that in three years from 2006 to 2008 were published only 19 articles dealing with the matter: 11 published in scientific journals and 8 presented in the annals of congress. Although studies on the subject are incipient in Brazil, with the publications over only a small number of researchers, the workload has increased over the period analyzed. It was also verified that work focuses in a few school institutions located in the south and southeastern Brazil, using theoretical researches as the main methodological strategy, the bibliographic references are predominantly foreign, and the focus seeks to review the institutionalization of management accounting practices in organizations.A teoria institucional é uma abordagem sociológica que recentemente tem despertado a atenção dos pesquisadores na área das Ciências Contábeis no Brasil. Nesse sentido, o presente trabalho tem como objetivo identificar a produção científica na área de Contabilidade que contenha a abordagem institucional como plataforma teórica. A pesquisa foi realizada com base nas publicações dos três principais congressos nacionais da área contábil e em cinco periódicos científicos, que poderiam conter publicações sobre o tema no Brasil. O estudo se classifica como descritivo e utiliza análise bibliométrica. Os achados mostram que no triênio de 2006-2008 foram divulgados apenas 19 artigos tratando do assunto, sendo 11 publicados em periódicos científicos e 8 apresentados em anais de congressos. Embora os estudos sobre o tema sejam incipientes no Brasil, o volume de trabalho tem aumentado ao longo do período analisado. Verificou-se, ainda, que os trabalhos se concentram em poucas instituições de ensino, localizadas no sul e sudeste do Brasil; que utilizam pesquisas teóricas como a principal estratégia metodológica; que os referenciais bibliográficos são predominantemente estrangeiros; e que o foco dos trabalhos buscam analisar a institucionalização de práticas contábeis gerenciais nas organizações.UFRGS2010-09-10info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/13372ConTexto - Contabilidade em Texto; v. 10 n. 18 (2010): 2º semestre 2010; 63-742175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/13372/pdfBarbosa Neto, João EstevãoDouglas Colauto, Romualdoinfo:eu-repo/semantics/openAccess2013-10-15T17:04:54Zoai:seer.ufrgs.br:article/13372Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-15T17:04:54ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS TEORIA INSTITUCIONAL: ESTUDO BIBLIOMÉTRICO EM ANAIS DE CONGRESSOS E PERIÓDICOS CIENTÍFICOS |
title |
INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS |
spellingShingle |
INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS Barbosa Neto, João Estevão Institutional theory Research in Accounting Bibliometrics Teoria institucional Pesquisa em Contabilidade Bibliometria. |
title_short |
INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS |
title_full |
INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS |
title_fullStr |
INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS |
title_full_unstemmed |
INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS |
title_sort |
INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS |
author |
Barbosa Neto, João Estevão |
author_facet |
Barbosa Neto, João Estevão Douglas Colauto, Romualdo |
author_role |
author |
author2 |
Douglas Colauto, Romualdo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Barbosa Neto, João Estevão Douglas Colauto, Romualdo |
dc.subject.por.fl_str_mv |
Institutional theory Research in Accounting Bibliometrics Teoria institucional Pesquisa em Contabilidade Bibliometria. |
topic |
Institutional theory Research in Accounting Bibliometrics Teoria institucional Pesquisa em Contabilidade Bibliometria. |
description |
The institutional theory is a sociological approach that recently has attracted the attention of researchers in the field of Accounting Science in Brazil. Accordingly, this paper aims to identify the scientific production in the field of accounting that contains the institutional approach in its theoretical platform. The research was based on publications of three major national congress in the area and five accounting scientific journals that could contain publications on the subject in Brazil. The study was classified as descriptive and uses Bibliometric analysis. The findings shows that in three years from 2006 to 2008 were published only 19 articles dealing with the matter: 11 published in scientific journals and 8 presented in the annals of congress. Although studies on the subject are incipient in Brazil, with the publications over only a small number of researchers, the workload has increased over the period analyzed. It was also verified that work focuses in a few school institutions located in the south and southeastern Brazil, using theoretical researches as the main methodological strategy, the bibliographic references are predominantly foreign, and the focus seeks to review the institutionalization of management accounting practices in organizations. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-09-10 |
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/13372 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/13372 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/13372/pdf |
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. 10 n. 18 (2010): 2º semestre 2010; 63-74 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) |
instacron_str |
UFRGS |
institution |
UFRGS |
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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