The Profile of Scientific Publications on Cooperatives and Accounting: In Light of Unsupervised Classification : a la luz de la clasificación no supervisada

• Autor(a) principal: Albuquerque Queiroz Oliveira, Iolanda
• Data de Publicação: 2022
• Outros Autores: da Paixão Duarte, Ana Maria, Tayllo Alves Oliveira, Ádria, Napoleão Nunes de Oliveira Barros, Kleber
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2877
• topic: Cooperatives; Accounting; Unsupervised classification; Cooperativas; Contabilidad; Clasificación no supervisada; Cooperativas; Contabilidade; Classificação não supervisionada

Objective: The general objective of this study was to analyze the profile of scientific publications on Cooperatives regarding to Accounting, extracted from (i) scientific journals, with titles in Accounting, from the Sucupira Platform; and (ii) Google Scholar, in light of the Unsupervised Classification. Method: As a methodology, initially a systematic research was carried out, with the themes of cooperatives and accounting, in scientific journals, qualified by the Coordination for the Improvement of Higher Education Personnel (CAPES), with the indicative strata of quality - A1, A2, B1, B2, B3, B4, B5, and C, covering the period from 2010 to 2019, which resulted in a sample of 103 documents. Therefore, the cluster analysis technique was applied. Originality/Relevance: There is still no study that analyzed the profile of scientific publications in cooperatives in relation to accounting in light of unsupervised classification; nor is there any study that mentioned the specificity of accounting that contributed the most in the context of cooperatives. Results: The results point to a significant presence in the profile of documents with an A2 quality indicator of the Sucupira Platform. Among the seven groups analyzed, the results indicate that only 30% of the main similar subjects deal with Financial Accounting, revealing that Management Accounting has a strong bias towards the economic and sustainable growth of cooperatives in the country. Theoretical/Methodological contributions: The main contributions and impacts of this study are related to the extension of the literature with bibliometric and scientometric studies on cooperatives and accounting; expanding the precepts of unsupervised classification in accounting-related research.