Análise bibliométrica e de conteúdo das publicações do congresso USP na área de controladoria e contabilidade gerencial, nos anos de 2014 a 2016

Abstract

This research aims to raise the current situation of public research in the area of Controllership and Management Accounting, in the USP Congress, from 2014 to 2016. The present research will be exploratory-descriptive, data collection is defined as secondary data and regarding the approach, it will be quantitative and qualitative, data will be obtained through bibliometric and content analysis. The bibliometric analysis revealed, within the bibliographic portfolio of 28 articles, that: (i) the main authors were Zonatto, Diehl and Cecon, representing 32.14% of the portfolio, (ii) the time analysis shows that the year with most of the productions was 2014, (iii) the key words used were six, and they refer to the result of the research because they deal with some tools of the fourth stage of the accounting management, which is evidenced by the content analysis, this in turn deals with: (i) tools of control and accounting management , (ii) stages of accounting management. It was concluded that the situation of accounting management on the scientific point of view is focused on the changes that have occurred over the years, following the evolution of accounting and its tools.