Um estudo bibliométrico sobre a ética na contabilidade, aplicado no Congresso da USP de Controladoria e Contabilidade, Congresso de Iniciação Científica e Revista de Contabilidade e Finanças da USP.

Abstract

His research had as objective verifies which the evolution of the publications of the goods with related themes the Ethics in the Accounting, presented in the period from 2004 to 2010 in the Congress of Controladoria and Accounting of USP, Scientific Initiation in Accounting of USP and Magazine of Accounting and Finances of USP. It is treated of a quantitative study with approach bibliométrica. It was verified that of the 395 researched goods, about 99,% in other words, 392 goods, they are not related with the Ethics in the Accounting. As for the theme Ethics in the Accounting, object of study of this research, had a quite reduced index, in that only 3 goods evidenced the theme or be, 1% of the total of the researched goods, therefore it is observed that few studies exist in the area, being published in those instruments, in the period from 2004 to 2010 in the Congress above mentioned. The indicators bibliométricos pointed that the methods used for the elaboration of the articles on Ethics in the Accounting, they were 1 of bibliographical research and 2 of case study, in other words, 33% and 67% respectively and the authors more mentioned in the researched goods, they were Gil with 17% of the citations and peleias with 22%.