Produção de artigos científicos de Contralodoria no Brasil : uma análise bibliométrica no período de 1997-2006

Abstract

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.