Um estudo bibliométrico nos trabalhos publicados acerca da contabilidade gerencial e suas categorias no período de 2008 a 2016: uma breve análise

Abstract

Faced with the growth of scientific production, researchers felt the need to evaluate and measure such evolution, thus making bibliometric studies. As the area of the Managerial Accounting study has significant value for all who make use of it, the present study had as objective to carry out a bibliometric study of the characteristics of the 115 articles found on Managerial Accounting and its categories between the years of 2008 to 2016, by the platform Scopus. For this, a quantitative descriptive research was carried out in which the articles were mapped and classified, identifying the main characteristics, such as: type of research, methodological approach, institutions linked to authors, which authors are more profitable, titles of periodicals And the years with the greatest number of publications. As a result, it was evidenced that the type of research most used was the empirical one, the methodological approach with the highest frequency was qualitative, the institutions with the highest academic link with the authors were USP and UFSM, the authors with the largest number of articles Was the author Ensslin, SR and the author Ensslin, L., the journal that had more prominence in the articles was the Magazine Espacios and year that more had publications was in 2015.