Produção científica sobre o sistema de controles internos e gestão de riscos: um estudo sócio-bibliométrico dos artigos contábeis publicados em língua inglesa, no período de 2000-2010

Abstract

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