Um estudo bibliométrico sobre artigos científicos em custos da contabilidade governamental publicados no congresso brasileiro de custos, no período de 2003 a 2007.

Abstract

This work had as objective to characterize scientific articles published in the Historical Records of the Brazilian Congress of Costs, of the Brazilian Association of Costs, having as sample 34 articles of the universe of 109 works, in the period from 2003 through 2007. True to nature of the methodology of the study, it is characterized as descriptive and quantitative with a bibliometric approach, over the theoretical platforms of the works, complementing with a study of qualitative nature, with the use of the content analysis. From the 644 analyzed references, books were the most referred documents, followed by the periodicals and the Brazilian legislation about the Cost Accountancy. Among the most cited authors, all of them are Accountancy authors, being the areas they belong to: Cost Accountancy, Governmental Accounting and Cost Management. Regarding the divergences and convergences, the authors have presented the bureaucracies of the public management, the lack of knowledge from the public functionalism about costs, and the necessity of adaptation of the systems of costs proposed before the legal demands.