Return to search

Produ????o cient??fica sobre o sistema de controles internos e gest??o de riscos: um estudo s??cio-bibliom??trico dos artigos cont??beis publicados em l??ngua inglesa, no per??odo de 2000-2010

Made available in DSpace on 2015-12-03T18:35:22Z (GMT). No. of bitstreams: 1
Gislene_Silveira_Barros_Teixeira.pdf: 4476486 bytes, checksum: 7d5ebc5601f2fec0e65592159b034d42 (MD5)
Previous issue date: 2011-04-15 / The decisions, activities and operations made by the risk managers in the companies give way to many uncertain areas, which can come from the application of the legislation or private reasons. Such reasons help to enhance the importance of internal controls for risk management, compliance activities (verification of legal conformity) and internal auditing. To meet such a goal, many control structures for assisting professionals in the evaluation of foreseen risks, as well as the risks associated with those, were introduced in local or international limits. Concerning this context, the aim of this work was to describe some of the scientific production features regarding internal control and risk management, published in the data base ProQuest ABI/Inform Global (ProQuest), from 2000 to 2010. It was a descriptive research, of the survey kind, and it was based in bibliographic and documental investigation, with quantitative approach. In the first step, it was made a bibliographic analysis with a sample of 79 articles, published in 15 local magazines in ProQuest, by means of the Lotka and Bradford Laws. Through the application of the Bradford Law, it was possible to identify the themes of the publication categories concerning the subject. Furthermore, the verification of the Lotka Laws demonstrated that there is not yet a group of expert researchers about the researched subject, and the knowledge is still spread among a lot of authors who have not been publishing so much. The results indicate an expressive increase in the publication of articles from 2003 to 2010, as well as the prevalence of publications concerning Rules and Standards. Those were bigger from 2006 to 2010, especially in The Accounting Review magazine, which shows that researchers have an investigative opportunity. It was also revealed that there has been an increase in the author's publications from 2003 to 2010, and the prevalence of the publications of authors connected with American universities from 2000 to 2010. In the second step, the surveyed articles were submitted to a sociometric analysis, which showed an increase of relational ties in the cooperative relationship between authors, especially concerning triads, from 2000 to 2010. Moreover, it was revealed the fragmentation of such relationships in small groups, with prevalence of stronger nodes between authors, which does not feature small worlds / As decis??es, atividades e opera????es empreendidas pelos gestores de riscos nas organiza????es d??o lugar a v??rias ??reas de incerteza, as quais podem decorrer da aplica????o da legisla????o ou de fatores particulares. Tais fatores corroboram na acentua????o de relev??ncia dos controles internos para a gest??o de riscos, atividades de compliance (verifica????o de conformidade legal) e auditoria interna. Para tanto, diversas estruturas de controle para aux??lio a profissionais na avalia????o dos riscos esperados, bem como dos associados a estes, foram introduzidas em ??mbito internacional ou local. Considerando tal contexto, o presente trabalho buscou descrever algumas das caracter??sticas da produ????o cient??fica sobre controle interno e gest??o de riscos publicada na base de dados ProQuest ABI/Inform Global (ProQuest), durante o per??odo de 2000 a 2010. A pesquisa ?? descritiva do tipo levantamento, estruturada em investiga????o bibliogr??fica e documental, com abordagem quantitativa. Na primeira etapa foi realizada an??lise bibliom??trica em uma amostra de 79 artigos, publicados em 15 revistas localizadas na base de dados ProQuest, por interm??dio da Lei de Bradford e de Lotka. A aplica????o da Lei de Bradford identificou as categorias tem??ticas das publica????es sobre o assunto. A verifica????o das Leis de Lotka revelou que ainda n??o h?? uma elite de pesquisadores sobre a tem??tica no per??odo pesquisado, e que o conhecimento se encontra disperso entre um grande n??mero de autores com baixa produtividade. Os resultados obtidos revelaram que houve um aumento significativo da publica????o dos artigos no per??odo de 2003-2010, bem como a preval??ncia de publica????es na tem??tica de Normas e Padr??es, as quais se acentuaram no per??odo de 2006-2010, especialmente na revista The Accounting Review, o que indica uma oportunidade investigativa aos pesquisadores. Constatou-se, ainda, que houve um aumento da quantidade de publica????es por autores no per??odo de 2003-2010, bem como a preval??ncia de publica????es de autores vinculados a institui????es dos Estados Unidos no per??odo de 2000-2010. Na segunda etapa, os artigos levantados foram submetidos a uma an??lise sociom??trica, que constatou um aumento dos la??os relacionais da rede de colabora????o dos autores, com primazia de tr??ades no per??odo de 2000-2010. Constatou-se, ainda, a fragmenta????o da rede em pequenos grupos, com predomin??ncia de la??os fortes, que n??o caracterizam small worlds

Identiferoai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/504
Date15 April 2011
CreatorsTeixeira, Gislene Silveira Barros
ContributorsPeleias, Ivam Ricardo, Fernandes, Francisco Carlos, Nascimento, Auster Moreira
PublisherFECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade
Source SetsIBICT Brazilian ETDs
LanguagePortuguese
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis
Formatapplication/pdf
Sourcereponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP
Rightsinfo:eu-repo/semantics/embargoedAccess

Page generated in 0.0027 seconds