Perfil da pesquisa contábil no Brasil: análise de revistas de contabilidade com Qualis A e B no período de 2010 a 2016.

Abstract

Accounting began its development in Brazil through the emergence of specialized teaching centers in the area, undergraduate and graduate components available to the development of new professionals. However, during graduation, the stimulation and development of scientific research has been extended to young people so that new ideas and new results can be developed relevant to Accounting, and academic research is one of the main ways to develop the student to a more in-depth knowledge of Accounting Science. Thus, the main objective of this research was to determine the profile of the accounting research in the accounting journals with Qualis Capes level A and B of the period from 2010 to 2016. The data were taken from 1292 articles included among 10 classified journals. The procedure used for the collection was Bibliometrics, constituting the identification of the large areas of Accounting through the content contained in the titles, keywords, summaries and body of the text, in this criterion of order, being presented the results in individual tables by magazines, annually, and finally a table with the total consolidated amount of the 10 journals. As a final result it can be observed that the main areas of accounting research in Brazil are focused on Education, teaching and Research and Public Accounting.