GOMES, S. J. A. R. L.; http://lattes.cnpq.br/2353520767791414; GOMES, Sarah Johellynne Alves Ribeiro Lima.
Resumo:
This research had as objective to point out and identify the bibliometrical indicators utilized in
the construction of the 28 articles presented in the period from 2003 through 2007, to the
Brazilian Congress of Costs, developed by the Brazilian Association of Costs. It is a
quantitative study with bibliometric approach, about the theoretical platforms of the works.
Among the 484 analyzed references, books were the most cited documents, followed by the
articles of the periodicals; the most cited authors were authors of Accountancy. Regarding
the more emphasized costs, the researches have shown that the companies are more
concerned about the incurred costs than with the control of failures, that is, with the costs of
prevention and evaluation.