Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006)
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração e Inovação |
Texto Completo: | https://www.revistas.usp.br/rai/article/view/79165 |
Resumo: | In the last decades in Brazil, changes have that motivated the demand for accounting professionals capable to apply their knowledge inside the organizations. This contributed to the growth of the number of Masters and Doctoral degree programs in Accountancy since 1998 which concentrate on Controllership (in other countries Management Accounting). These programs are the scenery of the scientific production for papers on this thematic. This research intends to describe some characteristics of the scientific production in Controllership (in other countries Management Accounting) between 1997 and 2006. It´s a bibliometrical and descriptive research, with a quantitative approach of the problem. The analysis was accomplished in a sample of 154 articles published in 24 Brazilian journals with Qualis notes National A and B in the accounting areas. The production of articles on the thematic represented in the analyzed period, 4,43% of the works published in the researched journals. The application of the Bradford´s Law identified the three cores of periodicals to the publications on the thematic, 2, 4 and 18 journals respectively. The verification of the Lotka´s and Pareto´s Laws revealed that there still isn´t an elite of researchers on the thematic in Brazil, and that the knowledge is dispersed among a great number of authors with low productivity. It was revealed that more than 80% of the analyzed papers are originated in Master’s and Doctoral programs among the authors’ students of programs, 94,2% were of Accountancy, Administration and Engineering. |
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Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006)DEZ AÑOS DE INVESTIGACIÓN CIENTÍFICA EN CONTRALORÍA EN BRASIL (1997 - 2006)TEN YEARS OF SCIENTIFIC PRODUCTION ABOUT CONTROLLERS DOI: 10.5585/rai.v7i1.544HIP IN BRAZIL (1997 – 2006)Scientific ProductionControllershipManagement AccountingBibliometrical Analysis.Produção CientíficaControladoriaAnálise Bibliométrica.In the last decades in Brazil, changes have that motivated the demand for accounting professionals capable to apply their knowledge inside the organizations. This contributed to the growth of the number of Masters and Doctoral degree programs in Accountancy since 1998 which concentrate on Controllership (in other countries Management Accounting). These programs are the scenery of the scientific production for papers on this thematic. This research intends to describe some characteristics of the scientific production in Controllership (in other countries Management Accounting) between 1997 and 2006. It´s a bibliometrical and descriptive research, with a quantitative approach of the problem. The analysis was accomplished in a sample of 154 articles published in 24 Brazilian journals with Qualis notes National A and B in the accounting areas. The production of articles on the thematic represented in the analyzed period, 4,43% of the works published in the researched journals. The application of the Bradford´s Law identified the three cores of periodicals to the publications on the thematic, 2, 4 and 18 journals respectively. The verification of the Lotka´s and Pareto´s Laws revealed that there still isn´t an elite of researchers on the thematic in Brazil, and that the knowledge is dispersed among a great number of authors with low productivity. It was revealed that more than 80% of the analyzed papers are originated in Master’s and Doctoral programs among the authors’ students of programs, 94,2% were of Accountancy, Administration and Engineering.Mudanças havidas no Brasil nas últimas décadas motivaram a demanda por profissionais contábeis mais aptos a aplicarem seus conhecimentos nas organizações. Isso estimulou o aumento, a partir de 1998, do número de programas stricto sensu em Ciências Contábeis, com áreas de concentração e/ou linhas de pesquisa em Controladoria, palco da produção científica sobre a temática. Este trabalho buscou responder a indagação sobre quais foram as características da produção científica brasileira de artigos de Controladoria entre 1997 e 2006 e buscou identificar, descrever e analisar tais características. A pesquisa é bibliométrica e descritiva, com uma abordagem quantitativa do problema. Foram analisados 154 artigos, publicados em 24 revistas Qualis A e B Nacional na área contábil. A produção sobre “Controladoria” no período foi de 4,43% dos artigos publicados. A aplicação da Lei de Bradford identificou os três núcleos de publicações sobre o assunto, com 2, 4 e 18 revistas, respectivamente. As Leis de Lotka e Pareto indicaram os autores mais produtivos revelando que ainda não há uma elite de pesquisadores sobre a temática, pois o conhecimento está disperso entre vários autores com baixa produtividade. Verificou-se que mais de 80% dos artigos analisados provêm de programas stricto sensu e, dos autores alunos de programas, 94,2% eram de Ciências Contábeis, Administração e Engenharia.Los cambios que se produjeron en Brasil en las últimas décadas incentivaron la demanda de profesionales contables más capacitados para aplicar sus conocimientos en las organizaciones. Esto estimuló, a partir de 1998, el aumento del número de programas stricto sensu en Ciencias Contables, con áreas de concentración y/o líneas de investigación en Contraloría, marco de la producción científica sobre la temática. Este trabajo buscó señalar cuáles fueron las características de la producción científica de artículos de Contraloría entre 1997 y 2006 y trató de identificar, describir y analizar estas características. La investigación es bibliométrica y descriptiva, con un enfoque cuantitativo del problema. Se analizaron 154 artículos, publicados en 24 revistas Qualis A y B Nacional en el área contable. La producción sobre "Contraloría" en el período fue del 4,43% de los artículos publicados. La aplicación de la Ley de Bradford identificó los tres núcleos de publicaciones sobre el asunto, con 2, 4 y 18 revistas, respectivamente. Las Leyes de Lotka y Pareto indicaron los autores más productivos y revelaron que aún no hay una élite de investigadores sobre esta temática, pues el conocimiento está disperso entre diversos autores con baja productividad. Se comprobó que más del 80% de los artículos analizados proviene de programas stricto sensu y que el 94,2% de los autores alumnos de programas, eran de Ciencias Contables, Administración e Ingeniería.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade2010-05-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/rai/article/view/79165INMR - Innovation & Management Review; v. 7 n. 1 (2010); 193-2172515-8961reponame:Revista de Administração e Inovaçãoinstname:Universidade de São Paulo (USP)instacron:USPporhttps://www.revistas.usp.br/rai/article/view/79165/83237Peleias, Ivam RicardoWahlmann, Gabriela CristinaParisi, CláudioAntunes, Matia Thereza Pompainfo:eu-repo/semantics/openAccess2016-06-20T13:48:37Zoai:revistas.usp.br:article/79165Revistahttp://www.viannajr.edu.br/wp-content/uploads/2016/01/raiPUBhttp://www.revistas.usp.br/viaatlantica/oairevistarai@usp.br||tatianepgt@revistarai.org1809-20391809-2039opendoar:2016-06-20T13:48:37Revista de Administração e Inovação - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006) DEZ AÑOS DE INVESTIGACIÓN CIENTÍFICA EN CONTRALORÍA EN BRASIL (1997 - 2006) TEN YEARS OF SCIENTIFIC PRODUCTION ABOUT CONTROLLERS DOI: 10.5585/rai.v7i1.544HIP IN BRAZIL (1997 – 2006) |
title |
Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006) |
spellingShingle |
Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006) Peleias, Ivam Ricardo Scientific Production Controllership Management Accounting Bibliometrical Analysis. Produção Científica Controladoria Análise Bibliométrica. |
title_short |
Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006) |
title_full |
Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006) |
title_fullStr |
Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006) |
title_full_unstemmed |
Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006) |
title_sort |
Dez anos de pesquisa científica em controladoria no Brasil (1997 – 2006) |
author |
Peleias, Ivam Ricardo |
author_facet |
Peleias, Ivam Ricardo Wahlmann, Gabriela Cristina Parisi, Cláudio Antunes, Matia Thereza Pompa |
author_role |
author |
author2 |
Wahlmann, Gabriela Cristina Parisi, Cláudio Antunes, Matia Thereza Pompa |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Peleias, Ivam Ricardo Wahlmann, Gabriela Cristina Parisi, Cláudio Antunes, Matia Thereza Pompa |
dc.subject.por.fl_str_mv |
Scientific Production Controllership Management Accounting Bibliometrical Analysis. Produção Científica Controladoria Análise Bibliométrica. |
topic |
Scientific Production Controllership Management Accounting Bibliometrical Analysis. Produção Científica Controladoria Análise Bibliométrica. |
description |
In the last decades in Brazil, changes have that motivated the demand for accounting professionals capable to apply their knowledge inside the organizations. This contributed to the growth of the number of Masters and Doctoral degree programs in Accountancy since 1998 which concentrate on Controllership (in other countries Management Accounting). These programs are the scenery of the scientific production for papers on this thematic. This research intends to describe some characteristics of the scientific production in Controllership (in other countries Management Accounting) between 1997 and 2006. It´s a bibliometrical and descriptive research, with a quantitative approach of the problem. The analysis was accomplished in a sample of 154 articles published in 24 Brazilian journals with Qualis notes National A and B in the accounting areas. The production of articles on the thematic represented in the analyzed period, 4,43% of the works published in the researched journals. The application of the Bradford´s Law identified the three cores of periodicals to the publications on the thematic, 2, 4 and 18 journals respectively. The verification of the Lotka´s and Pareto´s Laws revealed that there still isn´t an elite of researchers on the thematic in Brazil, and that the knowledge is dispersed among a great number of authors with low productivity. It was revealed that more than 80% of the analyzed papers are originated in Master’s and Doctoral programs among the authors’ students of programs, 94,2% were of Accountancy, Administration and Engineering. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-05-21 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/rai/article/view/79165 |
url |
https://www.revistas.usp.br/rai/article/view/79165 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rai/article/view/79165/83237 |
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 |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade |
dc.source.none.fl_str_mv |
INMR - Innovation & Management Review; v. 7 n. 1 (2010); 193-217 2515-8961 reponame:Revista de Administração e Inovação instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista de Administração e Inovação |
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Revista de Administração e Inovação |
repository.name.fl_str_mv |
Revista de Administração e Inovação - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
revistarai@usp.br||tatianepgt@revistarai.org |
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1800221934928003072 |