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Previous issue date: 2008-08-05 / The social and economical transformations that happened in Brazil in the last decades motivated the organizations to demand accounting professionals for the co-administration activities, capable to apply their knowledge as managerial workmanships adapted to the reality of the country. This contributed so that, starting from 1998, it happened the growth of the number of programs of masters and doctoral degree in Accounting Sciences in Brazil, most of them with areas of concentration or research lines in 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 Management Accounting between 1997 and 2006. It is a descriptive research, leaning in bibliographical and documental investigation, with a quantitative approach of the problem. The bibliometric analysis was accomplished in a sample of 154 articles, published in 24 magazines with Qualis notes National A and B in the accounting area. The obtained results indicated that the production on the thematic Management Accounting represented, in the analyzed period, 4,43% of the works published in the researched magazines. The application of the Law of Bradford identified the three cores of periodicals to the publications on the subject. The verification of the Laws of Lotka and Pareto revealed that there still is not an elite of researchers on the thematic in Brazil, and that the knowledge is dispersed among a great number of authors with low productivity. The obtained results revealed, also, that more than 80% of the analyzed papers if are originated in programs of masters and doctoral degree and, among the authors students of programs, 94,2% were of Accounting Sciences, Administration and Engineering. / As transforma????es socioecon??micas ocorridas no Brasil nas ??ltimas d??cadas motivaram as organiza????es a demandar profissionais cont??beis para as atividades de co-gest??o, aptos a aplicar seus conhecimentos como artefatos gerenciais adaptados ?? realidade do pa??s. Isto contribuiu para que, a partir de 1998, aumentasse o n??mero de programas de p??s-gradua????o stricto sensu em Ci??ncias Cont??beis no Brasil, a maioria deles com ??reas de concentra????o e/ou linhas de pesquisa em Controladoria. Estes programas s??o o cen??rio da produ????o cient??fica para trabalhos sobre esta tem??tica. Assim, este trabalho buscou descrever algumas caracter??sticas da produ????o cient??fica em Controladoria entre 1997 e 2006. ?? uma pesquisa descritiva do tipo levantamento, apoiada em investiga????o bibliogr??fica e documental, com uma abordagem quantitativa do problema. Foi realizada a an??lise bibliom??trica em uma amostra de 154 artigos, publicados em 24 revistas com nota????es Qualis A e B Nacional na ??rea cont??bil. Os resultados obtidos indicaram que a produ????o sobre a tem??tica "Controladoria" representou, no per??odo analisado, 4,43% dos trabalhos publicados nos peri??dicos pesquisados. A aplica????o da Lei de Bradford identificou os tr??s n??cleos de peri??dicos referentes ??s publica????es sobre o assunto. A verifica????o das Leis de Lotka e Pareto revelou que ainda n??o h?? uma elite de pesquisadores sobre a tem??tica no Brasil, e que o conhecimento se encontra disperso entre um grande n??mero de autores com baixa produtividade. Os resultados obtidos revelaram, tamb??m, que mais de 80% dos trabalhos analisados se originaram em programas stricto sensu sendo que, dentre os autores alunos de programas, 94,2% eram de Ci??ncias Cont??beis, Administra????o e Engenharia.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/445 |
| Date | 05 August 2008 |
| Creators | Wahlmann, Gabriela Christina |
| Contributors | Peleias, Ivam Ricardo, Antunes, Maria Thereza Pompa, 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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