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Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil

Author

Listed:
  • João Lunkes Rogério

    (Universidade Federal de Santa Catarina)

  • Ripoll Feliu Vicente M.

    (Universidad de Valencia)

  • Silva Da Rosa Fabricia

    (Universidade Federal de Santa Catarina)

Abstract

Over the last decades the managerial accounting has had an accelerated development, including new subjects and research methods, select journals and mainly studies with multi-disciplinary perspectives. One of the ways to realize and understand this development level is to study publications on the main journals. Thus, the aim is to hold a comparative study about managerial accounting between Spain and Brazil. In this way, 421 papers were selected from seven Spanish accounting journals listed at IN-RECS (Impact Index of the Spanish Social Science Journals), and 245 papers of six Brazilian Journals listed at Capes. Therefore, we analyzed 666 papers published in Spanish and Brazilian journals from 2001 to 2010. The results showed that the papers in managerial accounting do not have yet a relevant place in accounting publications both in Spain and Brazil. Among the researched themes is highlighted: performance measurement and assessment, cost accounting, organizational control, accounting information systems, budget and managerial costs. The development of the studies happens mostly through literature review and case study.

Suggested Citation

  • João Lunkes Rogério & Ripoll Feliu Vicente M. & Silva Da Rosa Fabricia, 2012. "Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil," Contaduría y Administración, Accounting and Management, vol. 57(2), pages 159-184, abril-jun.
    • Handle: RePEc:nax:conyad:v:57:y:2012:i:2:p:159-184
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    References listed on IDEAS

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