A bibliometric study was carried out to identify the main innovations and shortcomings pointed out by scientific research on impact assessment (IA). Out of 1,547 articles published between 1990 and 2015 in two leading journals, IAPA and EIAR, 381 were reviewed for their contents related to new methodological approaches or proposals for improving practice. It was found that innovations and gaps are predominantly treated disregarding IA\'s theoretical basis. We suggest that IA core values shall always guide innovation. It is proposed that the theoretical boundaries of an IA System shall be previously stablished when discussing innovation. The information systematized through a bibliometric approach allowed to propose a framework that correlates IA theoretical foundations with innovation options in a vertical integration way. / Um estudo bibliométrico foi desenvolvido para identificar as principais inovações e lacunas apontadas pela pesquisa científica em avaliação de impactos (AI). Dos 1.547 artigos publicados entre 1990 e 2015 nos dois periódicos de maior relevância na área, o IAPA e o EIAR, 381 artigos tiveram seus conteúdos analisados em relação a novas abordagens metodológicas ou propostas para melhoria da prática. Verificou-se que as inovações e lacunas são tratadas predominantemente desconsiderando a base teórica de AI. Sugerimos que os valores fundamentais da avaliação de impactos devem sempre orientar a inovação. Propõe-se que as fronteiras teóricas de um Sistema AI sejam estabelecidas previamente ao se discutir a inovação. A informação sistematizada através de uma abordagem bibliométrica permitiu propor uma estrutura que correlaciona os fundamentos teóricos da avaliação de impactos com as opções de inovação.

A bibliometric study was carried out to identify the main innovations and shortcomings pointed out by scientific research on impact assessment (IA). Out of 1,547 articles published between 1990 and 2015 in two leading journals, IAPA and EIAR, 381 were reviewed for their contents related to new methodological approaches or proposals for improving practice. It was found that innovations and gaps are predominantly treated disregarding IA\'s theoretical basis. We suggest that IA core values shall always guide innovation. It is proposed that the theoretical boundaries of an IA System shall be previously stablished when discussing innovation. The information systematized through a bibliometric approach allowed to propose a framework that correlates IA theoretical foundations with innovation options in a vertical integration way. / Um estudo bibliométrico foi desenvolvido para identificar as principais inovações e lacunas apontadas pela pesquisa científica em avaliação de impactos (AI). Dos 1.547 artigos publicados entre 1990 e 2015 nos dois periódicos de maior relevância na área, o IAPA e o EIAR, 381 artigos tiveram seus conteúdos analisados em relação a novas abordagens metodológicas ou propostas para melhoria da prática. Verificou-se que as inovações e lacunas são tratadas predominantemente desconsiderando a base teórica de AI. Sugerimos que os valores fundamentais da avaliação de impactos devem sempre orientar a inovação. Propõe-se que as fronteiras teóricas de um Sistema AI sejam estabelecidas previamente ao se discutir a inovação. A informação sistematizada através de uma abordagem bibliométrica permitiu propor uma estrutura que correlaciona os fundamentos teóricos da avaliação de impactos com as opções de inovação.

The aim of the graduation theses was acquaintance with the problems of intradepartmental regulations. In the theoretical part was described what legislations we use when we create the intradepartmental regulations. Laws are the theoretical basis for the creation of the intradepartmental regulations. The first part of each intradepartmental direct is created by these laws. The intradepartmental adjustment forms the second part of each intradepartmental direction. Here is a procedure developed by the accounting entities. These rules are a complement of the legislative regulation. The accounting entity creates these rules where the law gives it space for the intradepartmental solution of this problem. The graduation theses concerned the intradepartmental regulations of the building company KOČÍ, Inc. These regulations haven?t been updated for a long time. They were in a very limited extent. Therefore, I examined their topicality and complexity. Then I made the modification and designed changes of existing intradepartmental directions.