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Previous issue date: 2010-03-31 / This dissertation is a bibliometric study of scientific articles on Internal Control and Risk Management presented and published at the USP Congress on Financial Control and Accounting and at EnANPAD between 2001 and 2008. The subject was chosen because of the importance and current relevance that Internal Control and Risk Management have taken on in the global and complex society of today. Researching the evolution and theoretical concepts related to these issues has become essential nowadays. The research method employed was the descriptive one, of the survey type, with a quantitative focus and bibliographical and documental characteristics. Of the 6,960 articles presented and published by the USP Congress and EnANPAD in the period 149 (2.1% of the total 6,960) were selected, 90 from EnANPAD and 59 from the USP Congress. This was the volume of articles used in the research. The application of Lotka's Law showed in this study that there is not yet an elite group of authors that have written on Internal Control and Risk Management at the USP Congress and at EnANPAD. The study also revealed that: in the two events taken together the quantity of articles signed by up to two authors in the period reached 49% of the total (44.1% in the USP Congress and 52.3% at EnANPAD); 78.6% are male; 68.1% of them are University lecturers; and that only 23.5% of the articles on Internal Control and Risk Management at the USP Congress and EnANPAD were published afterwards in specialist periodicals. / Esta disserta????o trata do estudo bibliom??trico dos artigos cient??ficos que abordam a tem??tica Controle Interno e Gest??o de Riscos apresentados e publicados no Congresso USP de Controladoria e Contabilidade e no EnANPAD entre 2001 e 2008. Tal tema foi escolhido em fun????o da import??ncia e da atualidade que assume em uma sociedade globalizada e complexa como a atual, de forma que pesquisar sobre a evolu????o e os conceitos te??ricos relacionados a esses assuntos tornou-se imprescind??vel nos dias de hoje. O m??todo de pesquisa empregado foi o descritivo, do tipo levantamento, com enfoque quantitativo e com caracter??sticas bibliogr??fica e documental. Do total de 6.960 artigos apresentados nos eventos supracitados, selecionaram-se 149 (2,1%), sendo 90 do EnANPAD e 59 do Congresso USP. Esse foi o volume de artigos utilizados na pesquisa. O presente estudo demonstrou, por meio da aplica????o da Lei de Lotka, que ainda n??o existe uma elite de autores que escrevem sobre Controle Interno e Gest??o de Riscos no Congresso USP e no EnANPAD. Revelou ainda que, no somat??rio de ambos os eventos, a quantidade de artigos assinada por at?? dois autores no per??odo chegou a 49% do total (44,1% no Congresso USP e 52,3% no EnANPAD); 78,6% dos autores s??o do sexo masculino; 68,1% deles s??o professores universit??rios; e que somente 23,5% dos artigos foram publicados posteriormente em peri??dicos especializados.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/461 |
| Date | 31 March 2010 |
| Creators | Caetano, Gilberto |
| Contributors | Peleias, Ivam Ricardo, Fernandes, Francisco Carlos, Parisi, Claudio |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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