Bibliometric analysis of the evolution of scientific research in international accounting in the main english language journals

• Autor(a) principal: Silva, Millena Cordeiro
• Data de Publicação: 2019
• Outros Autores: Niyama, Jorge Katsumi
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/16195
• topic: International Accounting; Bibliometric; International Journals; Lotka's Law.; Contabilidad Internacional; Bibliometría; Revistas Internacionales; Ley de Lotka.; Contabilidade Internacional; Bibliometria; Periódicos internacionais; Lei de Lotka.

Purpose: This study observed the trajectory of the research in international accounting through the survey of articles published on the topic International Accounting in the years 2000 to 2017 in the main accounting journals published in English, In order to analyze the evolution of scientific production published in these journals. Methodology: For this, a survey of the bibliometric aspects of articles on the subject was carried out, using Lotka's law to analyze the productivity of the authors in the area. Results: The results indicated the International Journal of Accounting as the periodical with the highest publication in the area, having the year 2012 as the most productive in publications in this subject. We found 233 articles, 473 authors per complete count and 557 participations, and 85.20% of the authors contributed with only one article, a massive participation of authors of American nationality was also found and the Most researched American universities on the subject, the University of Southern California being the most profitable. The Bibliometric analysis, from the model of the generalized inverse power, indicated adjustment to the Lotka law, with the C = 0,9256; At 0.01 significance level, it was found that the critical value was 0.07495, with a dmax =-0.07362; However, the slope expressed by the parameter n =-4.03. Concluding, thus, that even going against the theory proposed in the law of Lotka, for the theme international accounting, values are higher than suggested by the aforementioned law. Contributions of the Study: The findings of this research contribute to emphasize that accounting science progresses with the effort of the small collaborations of different researchers, reveal trends of research in international accounting and fosters the debate on the use of the law of Lotka as an instrument for predicting the productivity of authors.