Behavior and Particularities of Academic Production on “Management Accounting” Published in the Database ISI WEB of Science Core Collection Between 1985 and 2014

The objective in this study was to analyze the behavior and the particularities of the academic production on the theme Management Accounting published in the ISI Web of Science Core Collection from 1985 to 2014. Methodologically, this research used the bibliometric and sociometric analysis techniqu...

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Bibliographic Details
Main Authors: Henrique César Melo Ribeiro, Vanessa Carvalho Miranda Tavares
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2017-03-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Online Access:http://www.repec.org.br/index.php/repec/article/view/1478
Description
Summary:The objective in this study was to analyze the behavior and the particularities of the academic production on the theme Management Accounting published in the ISI Web of Science Core Collection from 1985 to 2014. Methodologically, this research used the bibliometric and sociometric analysis techniques. The main results were: evolution of the theme as from 2007; Accounting, Organizations and Society and Management Accounting Research, which were the journals that most published on the subject “Management Accounting”; Lukka, K. was the most prolific author; the University of Turku was the institution that stood out; and the United States of America was emphasized in the production on that theme. In relation to the co-authorship networks, their low degree density was observed, leading to a high degree centrality and betweenness. And the themes that were highlighted in this study were: education; accounting teaching and research; Cost management; Management control; strategic management; and management accounting system. It is concluded in a macro way that this study evidenced inherent and contemporary information on the subject “Management Accounting”, focusing on its nuances in the behavior and particularities of its academic production, published in ISI Web of Science Core Collection from 1985 till 2014.
ISSN:1981-8610