Perfil da pesquisa contábil no Brasil: um estudo nas revistas de contabilidade com Qualis A no período de 2010 a 2016.

Abstract

Accounting began its development in Brazil through the teaching of special education centers in the area, undergraduate and postgraduate components available in the development of new professionals. However, during a graduation or stimulation and development of scientific research, it has been extended to young people to develop new ideas and new results relevant to Accounting, being an academic research one of the main forms of development or a more in-depth knowledge of Accounting Science. Thus, a present research had as main objective to analyze the design of the academic production in Accounting Sciences, from specific periodicals in Accounting, classified in Qualification, according to information provided by the portal of Anpcont, between the years of 2010 to 2016. Were taken from 709 journals in the section 4 classified journals for analysis: Accounting and Finance Magazine, Accounting View and Magazine, Brazilian Journal of Business Management and Revista Universo Contábil, all with A2 from Qualis. The procedure used for the collection of a Bibliometrics, constituting an identification of the large areas of Accounting through the content contained in the titles, keywords, abstracts and body of the text, in the criterion of order, being exposed the results in individual tables by magazine , Annually, and finally a table with the total sum total of the four magazines. In the same way as identified as companies in each publication through the training of authors, being also exposed the results in a table, interpreting a ranking of their productivity in relation to the research. As a result, it is the main point of view of the research and the main lines of research without Brazil are directed to Managerial Accounting, Education Teaching and Research and Financial Accounting; And as more scientifically productive institutions are not Brazil with FEA / USP, UnB, UFSC and UFPB.