Produção científica sobre controle interno e gestão de riscos : estudo bibliométrico dos artigos apresentados no Congresso USP e no ENANPAD entre 2001 e 2008

Abstract

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.