Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | spa eng |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/58647 |
Resumo: | In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods, dedicated journals, and especially multidisciplinary studies. These changes have been detected in articles published in leading journals. In this context, the following research question arises: what is the profile of management accounting research in Spain and Brazil? Thus, the objective of this study is to identify and analyze the topics and research methods applied in management accounting studies in Spain and Brazil; to explain how these studies are important to further developing the field of management accounting; and to compare them with studies conducted by Hesford, Lee, Van Der Stede, and Young (2007) with respect to articles published in English-language journals. We first selected seven Spanish accounting journals listed in the IN-RECS database (Índice de Impacto de Revistas Españolas de Ciencias Sociales) [Impact Factor of Spanish Social Science Journals] and found 421 articles published between 2001 and 2010. Second, we found 321 articles by selecting 29 Brazilian accounting, administration, management, finance, and business journals evaluated by Brazilian Federal Agency for the Support and Evaluation of Graduate Education (CAPES - Coordenação de Aperfeiçcoamento de Pessoal de Nivel Superior). The results show that management accounting studies have not figured prominently in the articles that were reviewed. Planning and control are among the most important subjects that emphasize performance measurement and evaluation. The existing studies are largely focused on case studies and surveys in Brazil as well as case studies and reviews in Spain. |
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Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España Study of published articles on management accounting in Brazil and Spain Contabilidad de gestiónTemasMétodos y literaturaManagement accountingTopicsMethods and literature In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods, dedicated journals, and especially multidisciplinary studies. These changes have been detected in articles published in leading journals. In this context, the following research question arises: what is the profile of management accounting research in Spain and Brazil? Thus, the objective of this study is to identify and analyze the topics and research methods applied in management accounting studies in Spain and Brazil; to explain how these studies are important to further developing the field of management accounting; and to compare them with studies conducted by Hesford, Lee, Van Der Stede, and Young (2007) with respect to articles published in English-language journals. We first selected seven Spanish accounting journals listed in the IN-RECS database (Índice de Impacto de Revistas Españolas de Ciencias Sociales) [Impact Factor of Spanish Social Science Journals] and found 421 articles published between 2001 and 2010. Second, we found 321 articles by selecting 29 Brazilian accounting, administration, management, finance, and business journals evaluated by Brazilian Federal Agency for the Support and Evaluation of Graduate Education (CAPES - Coordenação de Aperfeiçcoamento de Pessoal de Nivel Superior). The results show that management accounting studies have not figured prominently in the articles that were reviewed. Planning and control are among the most important subjects that emphasize performance measurement and evaluation. The existing studies are largely focused on case studies and surveys in Brazil as well as case studies and reviews in Spain. En las últimas décadas, se han producido cambios importantes en la contabilidad de gestión con la inclusión de nuevos temas y métodos de investigación, revistas exclusivas y, en especial, estudios con perspectivas multidisciplinarias. Estos cambios se han detectado con estudios divulgados en publicaciones de revistas importantes. En este contexto surge la siguiente pregunta de investigación: ¿Cuál es el perfil de las investigaciones a respecto de la contabilidad de gestión en España y Brasil? Así, el objetivo del presente trabajo es identificar y analizar los temas y métodos de investigación aplicados en los estudios de contabilidad de gestión en España y Brasil, presentar cómo esas investigaciones son importantes para el desarrollo del área de contabilidad de gestión y compararlas con los estudios realizados en revistas anglosajonas por Hesford, Lee, Van Der Stede, e Young (2007). Con este fin se seleccionaron, entre 2001 y 2010, en primer lugar, siete revistas contables españolas que figuran en la base de datos IN-RECS (Índice de Impacto de Revistas Españolas de Ciencias Sociales) en donde hemos encontrado 421 artículos. En segundo lugar se han seleccionado veintinueve revistas brasileñas de contabilidad, administración, gestión, finanzas y negocios evaluadas por CAPES (Coordinación de Perfeccionamiento de la Educación Superior), en donde se han encontrado 321 artículos. Los resultados muestran que los trabajos en contabilidad de gestión no han ocupado un lugar destacado en las publicaciones analizadas. Entre los temas más relevantes se encuentran el de planificación y control con énfasis en el elemento de medición y evaluación del desempeño. El desarrollo de los estudios se produce, en gran medida, mediante la aplicación de estudios de caso y survey en Brasil y revisión y estudio de caso en España. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2013-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/5864710.1590/S1519-70772013000100003Revista Contabilidade & Finanças; v. 24 n. 61 (2013); 11-26 Revista Contabilidade & Finanças; Vol. 24 No. 61 (2013); 11-26 Revista Contabilidade & Finanças; Vol. 24 Núm. 61 (2013); 11-26 1808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPspaenghttps://www.revistas.usp.br/rcf/article/view/58647/61727https://www.revistas.usp.br/rcf/article/view/58647/61728Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessLunkes, Rogério JoãoFeliu, Vicente Mateo RipollRosa, Fabricia Silva da2013-07-16T13:07:33Zoai:revistas.usp.br:article/58647Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2013-07-16T13:07:33Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España Study of published articles on management accounting in Brazil and Spain |
title |
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España |
spellingShingle |
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España Lunkes, Rogério João Contabilidad de gestión Temas Métodos y literatura Management accounting Topics Methods and literature |
title_short |
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España |
title_full |
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España |
title_fullStr |
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España |
title_full_unstemmed |
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España |
title_sort |
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España |
author |
Lunkes, Rogério João |
author_facet |
Lunkes, Rogério João Feliu, Vicente Mateo Ripoll Rosa, Fabricia Silva da |
author_role |
author |
author2 |
Feliu, Vicente Mateo Ripoll Rosa, Fabricia Silva da |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Lunkes, Rogério João Feliu, Vicente Mateo Ripoll Rosa, Fabricia Silva da |
dc.subject.por.fl_str_mv |
Contabilidad de gestión Temas Métodos y literatura Management accounting Topics Methods and literature |
topic |
Contabilidad de gestión Temas Métodos y literatura Management accounting Topics Methods and literature |
description |
In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods, dedicated journals, and especially multidisciplinary studies. These changes have been detected in articles published in leading journals. In this context, the following research question arises: what is the profile of management accounting research in Spain and Brazil? Thus, the objective of this study is to identify and analyze the topics and research methods applied in management accounting studies in Spain and Brazil; to explain how these studies are important to further developing the field of management accounting; and to compare them with studies conducted by Hesford, Lee, Van Der Stede, and Young (2007) with respect to articles published in English-language journals. We first selected seven Spanish accounting journals listed in the IN-RECS database (Índice de Impacto de Revistas Españolas de Ciencias Sociales) [Impact Factor of Spanish Social Science Journals] and found 421 articles published between 2001 and 2010. Second, we found 321 articles by selecting 29 Brazilian accounting, administration, management, finance, and business journals evaluated by Brazilian Federal Agency for the Support and Evaluation of Graduate Education (CAPES - Coordenação de Aperfeiçcoamento de Pessoal de Nivel Superior). The results show that management accounting studies have not figured prominently in the articles that were reviewed. Planning and control are among the most important subjects that emphasize performance measurement and evaluation. The existing studies are largely focused on case studies and surveys in Brazil as well as case studies and reviews in Spain. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-04-01 |
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/rcf/article/view/58647 10.1590/S1519-70772013000100003 |
url |
https://www.revistas.usp.br/rcf/article/view/58647 |
identifier_str_mv |
10.1590/S1519-70772013000100003 |
dc.language.iso.fl_str_mv |
spa eng |
language |
spa eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/58647/61727 https://www.revistas.usp.br/rcf/article/view/58647/61728 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 24 n. 61 (2013); 11-26 Revista Contabilidade & Finanças; Vol. 24 No. 61 (2013); 11-26 Revista Contabilidade & Finanças; Vol. 24 Núm. 61 (2013); 11-26 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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