10 anos de produção científica sobre Contabilidade Pública no Brasil
<p>This study aims to verify the characteristics of the scientific production of papers in the area of Public or Government Accounting. It is a qualitative, descriptive, bibliographical survey that was used in bibliometrics to present the results. The data is from the papers published on Capes...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Instituto Federal de Educação, Ciência e Tecnologia da Paraíba
2018-11-01
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| Series: | Revista Principia |
| Subjects: | |
| Online Access: | https://periodicos.ifpb.edu.br/index.php/principia/article/view/1762 |
| Summary: | <p>This study aims to verify the characteristics of the scientific production of papers in the area of Public or Government Accounting. It is a qualitative, descriptive, bibliographical survey that was used in bibliometrics to present the results. The data is from the papers published on Capes’ Periódicos website in the last 10 years (2007-2016), and a sample of 113 papers was stratified. The theoretical framework presents current papers, related to research in the area of public accounting, making evident the low production and great dispersion among the authors. Several authors report the growth of scientific interest in this area and show the need for bibliometric studies in this area. Based on a mix between the Laws of Bradford, Lotka and Zipf this bibliometric study shows that the periodicals with the greatest publication in the area are: Revista de Administração Pública (RAP), Revista de Gestão da USP, Revista Contabilidade & Finanças; and the Journal of Management, Finance and Accounting. The production is dispersed and the most prolific authors did not have more than 3 papers published in the period, although most of the productions have triple authorship. As for the methodology, most of the researches are qualitative, descriptive and are used as a documentary survey. The thematic was grouped in 16 foci, identified and compared to the intensity of annual production. This research corroborates previous studies, which claim that public accounting is a rapidly expanding area and requires bibliometric studies to guide research within the vast area of practice and considerable dispersion among authors in the area.</p> |
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| ISSN: | 1517-0306 2447-9187 |