Produção científica em contabilidade ambiental: um estudo bibliométrico nos principais periódicos brasileiros

Abstract

The universal concern with the commitment of the natural resources of our planet has been increasing over the years. The dissemination of scientific production helps to broaden the knowledge for the most diverse users. The purpose of this research is to characterize the scientific production with the theme environmental accounting published in the area of environmental accounting in the national journals with evaluation A2, by CAPES (Coordination of Improvement of Higher Education Personnel) during the period from 2006 to 2016. The periodicals evaluated in A2 were chosen for research, these were: Revista Contabilidade & Finanças, Revista Brasileira de Gestão de Negócios, Contabilidade Vista & Revista e Revista Universo Contábil. In order to survey the characteristics of the articles, a Bibliometric study was carried out observing the following objectives: to verify the quantity of articles related to environmental accounting published, authors, number of authors per article, Authors' frequency, year of publication and Teaching Institution of Authors. A total of 33 articles were identified in the four selected journals, and Revista Contabilidade Vista & Revista was the one that produced the most articles. It was verified that in 2010 there were the highest number of articles published. Most scientific articles considered by the research have three and four authors.The identification of the 79 authors reveals that there is a predominance of authors with only one article, 69 authors who have published only once. Regarding the authors' affiliation, the institutions that obtained the highest frequencies were: Universidade Federal de Santa Catarina (UFSC).