Management accounting: a study in brazilian journals and spanish language

• Autor(a) principal: Lunkes, Rogério João
• Data de Publicação: 2011
• Outros Autores: Ripoll-Feliu, Vicente Mateo, Rosa, Fabricia Silva da
• Tipo de documento: Artigo
• Idioma: spa; por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/34808
• topic: Management Accounting; Topics; Methods; Bibliographic; Contabilidad de Gestión; Temas; Métodos; Literatura

In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods. One way to realize and understand the level of development and characteristics of this evolution is the study of his publications in journals. Thus, the objective of this work is to identify and analyze issues and research methods applied in studies of management accounting in Spain, Brazil and Spanish Language. To this end, we selected between 2001 and 2010, first seven Spanish accounting journals contained in the database IN-RECS where we have identified 421 articles, second Instead we have selected six journals are evaluated by Brazilian CAPES, where they have identified 245 articles, and third place have selectedfive Spanish-language journals listed in the database Latindex where we have selected 52 articles. The results show that jobs in management accounting have notfigured prominently in the papers reviewed in the accounting field. Among the issues highlighted include the planning and control, with emphasis on the element of performance measurement and evaluation, and in the case of Brazil, the predominant items are based on organizational control. The development of the studies produced largely with the literature review and case study methods.