Ética: um estudo bibliométrico nos artigos publicados na Revista de Contabilidade e Finanças da USP, no período de 2001 a 2012.

Abstract

This work aimed to make a bibliometric study, highlighting its application as a tool in basic statistics used to measure the scientific literature on the subject of Ethics in the journals of the Journal of Accounting and Finance USP, from a survey conducted between 2001 to 2012. The research was classified as descriptive literature and documents, using a quantitative approach. To achieve the purpose of the study, some criteria were used obtaining the following results: Number of papers published in the area of Ethics, which found five items, ie 1,9% of a total of 265 with the focus for the following subjects, The importance of the Code of Professional Ethics for Accountant Commitment to Ethics Profissional.ANTUNES, was the author who stood in the journal with the highest number of publications in the area, representing 14.3% over the references of the studies had highlighted Lazarus Plácido Lisbon with 23%, with respect to the types of methodological procedures as used in published articles was the Bibliographical with field research with quantitative approach 80% and 80%, found also that all the works were written group and that over 77% of qualifying authors have a PhD. Given this reality, it is concluded that despite the great importance of the subject, research in the area of ethics in that magazine is still poor with a minimum number of articles published.