Uma pesquisa bibliométrica sobre as publicações científicas a respeito da demonstração do valor adicionado publicadas na base de dados do Scopus

Abstract

The objective of this work was to use bibliometrics to analyze scientific productions on demonstrations of added value (DVA) based on articles published in the Scopus database, with the aim of identifying their characteristics and possible advances and trends. To obtain the results, a bibliometric study was carried out using the R software in conjunction with the bibliometrix package, with a descriptive and quantitative approach. The search filters used in Scopus were: “Added value statements” OR “DVA” in the fields Article title, Abstract, Keywords, limiting the results to article-type documents classified as completed internship in the Accounting thematic area, which generated a total of 24 articles published between 1980 and 2023. Articles that were not in accordance with the general objective of this work were excluded. The results show the most cited articles, the most cited keywords, prominent journals, development of the topic, main authors and institutions to which they belong. It is noted that academic interest in the topic of added value demonstrations does not include a significant number of publications in the period analyzed, with research on the topic being mostly in English.