Adoção de artefatos da contabilidade gerencial nas pequenas e médias empresas: uma análise bibliométrica na base de dados Scopus

Abstract

The objective of this work was to use bibliometrics to analyze the scientific production on the use of management accounting utilities in small and medium-sized companies based on all articles published in the Scopus database on the subject. To obtain the results, a bibliometric study was carried out using the R software together with the bibliometrix package, with a descriptive and quantitative approach. The search filters used in Scopus were: "Management Accounting'' OR "Accounting Management" OR "Controlling" in the fields Title of the article, Abstract, Keywords, limiting the results to documents of the type article classified as university finalized in the Business thematic area , small companies , Medium companies which generated a total of 76 articles published within the period from 1991 to 2021. The results show the most cited articles, the most cited keywords, the prominent newspapers, the evolution of the theme, the main authors and the institutions they belong to. It is concluded that the academic interest in the subject Artifacts of management accounting in SMEs is in increasing evolution, as it is possible to perceive an increase in the number of articles published related to the area in recent years.