Bibliometric analysis in controllership of articles published in the Brazilian Congress on Costs from 2011 to 2018
DOI:
https://doi.org/10.6008/CBPC2179-684X.2021.001.0025Keywords:
Bibliometrics, Controllership, Brazilian Congress of CostsAbstract
Due to the importance of controllership for organizations, many authors have have been publishing in this area. This article aims to identify the profile of the articles published with the theme Controlling at the Brazilian Congress of Costs (CBC), within the period from 2011 to 2018. It is a descriptive research with quantitative and bibliometric approach of the survey type. Data analysis of the sample of 58 articles was performed using bibliometric techniques. The results indicate that the number of articles has been decreasing over the years and the authors with the highest number of publications were Rogério Lunkes, Augusto Cabral, Marcus Machado, Maria Peter, Maria Pessoa and Sandra Santos. UFC, UFSC, UEM and UFBA institutions also had more authors linked to the Northeast and South regions. Regarding the article, it was observed that costs as a tool for planning, controlling and supporting decisions followed by methodologies of teaching and research in costs were the ones that had more articles published in the CBC. The most referenced keywords were scientific production, bibliometrics, accounting, controlling practices, controlling, controller and cost management. Regarding methodology, we found that the most used research objective was descriptive (74%), the research strategy with the most emphasis was survey (43%) and 48% of the articles had a qualitative approach.
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