Contabilidade gerencial: análise bibliométrica e sistêmica da literatura científica

Abstract

This research aims to explore the current state of development of Management Accounting under the bias of the scientific community. The work was characterized as exploratory and descriptive, through a qualitative and quantitative approach. The survey instrument used was ProKnow-C (Knowledge Process Development- Constructivist), analysis bibliometric and systems analysis. A bibliometric analysis showed, within the bibliographical portfolio (consisting of 59 articles) that: (i) the most prolific authors were Kari Lukka, Jonas Gerdin and Roger L.Burritt; which together produced 27,11% of the entire bibliographic portfolio; (ii) the country of origin of the authors researched were mostly the United Kingdom and Australia, which together totaled 38 % of the entire bibliographic portfolio; (iii) the temporal analysis obtained a result that the higher production of articles was in the years 2007, 2009 and 2011, totaling 55,93% of the bibliographic portfolio; (iv) the most cited article was “Management Accounting as Practice,” written by Ahrens e Chapman in 2007, corresponding to 10% of the bibliographic portfolio; (v) 45 articles of the bibliographic portfolio used keywords, and "management accounting” corresponding to 9,22% of the bibliographic portfolio; (vi) the most prominent journal used was the "Management Accounting Research" which alone represents 32% of the bibliographical portfolio, with 19 publications. Regarding systemic analysis we found that most articles do not explicitly employs the methodology. However, it was possible to identify in Step 1 (analysis of the methodological framework of Articles 59): (i) 42,37% explained the nature of the objective; (ii) 23,72% of the articles explained the nature of the work - theoretical (iii) 59,32% of the articles defined their research as nature of work – practical; (iv) 64,41% of the articles explained the data collection used in the study; (v) 40,68% of the articles explained the approach to the problem; (vi) 59,32% of the articles which made explicit survey instrument was used. And, in Step 2 we sought to lift the state of the art of management accounting, by analyzing the items bibliographic portfolio across 17 tables compiled by the affinities of the theory/ concept based study. Obtaining the following results: (i) 15,25% of the articles used the Strategic Planning tool of the third stage of management accounting; (ii) Managerial Accounting Systems and Theory as Practice reached 10,16% each; (iii) Tools Managerial Accounting and Institutional Theory 8,47 % each;(iv) Environmental Management Accounting 6,78%; (v) Structure - Agency Theory, Actor-Network Theory, Contingency Theory and Interpretive Research, with 5,08 % each as a basis for the study, (vi) Theory of Structure, Social Perspective, Predictive Validity , Research Mixed - Methods Triangulation and Qualitative Research, with 8 3,39% each; (vii) Interventional Theory and Corporate Frugality corresponded to 1,69 % each.