ANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOL

Autores

  • Rogério João Lunkes Universidade Federal de Santa Catarina
  • Vicente Ripoll Feliu Universitat de Valencia
  • Alonso José Borba UFSC
  • Fabricia Silva Rosa UFSC

DOI:

https://doi.org/10.4270/ruc.20128

Palavras-chave:

Contabilidade, Gerencial, Paradigmas, Revistas, Ensino

Resumo

O objetivo deste estudo é identificar e analisar artigos sobre Contabilidade Gerencial publicados nas principais revistas, bem como a formação de doutores em contabilidade da Espanha. Para tanto, realizou-se pesquisa nas sete principais revistas espanholas de contabilidade listadas no Índice de Impacto das Revistas Espanholas de Ciências Sociais (IN-RECS) e das teses em contabilidade da base de dados “Teseo” do Ministério da Educação da Espanha. Os resultados demonstram que as publicações em contabilidade gerencial correspondem a apenas 12% do total, com diminuição em termos absolutos e relativos nos últimos cinco anos. Já a formação de novos doutores também teve pequena redução, com a formação até 2010 de 549 doutores, sendo que os formados em contabilidade gerencial representam 20,5%, Financeira, 50,5% e as demais áreas 49%. Esses números demonstram uma relativa consolidação da área de contabilidade financeira em comparação com as outras áreas. De certa forma, menos publicações em gerencial acabam afetando os novos doutores em suas opções de pesquisa e vice versa.

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Biografia do Autor

Rogério João Lunkes, Universidade Federal de Santa Catarina

Vicente Ripoll Feliu, Universitat de Valencia

Doutor em Contabilidad pela Universitat de Valencia

Professor do Programa de Doutorado da Universitat de Valencia (ES)

Vicente.ripoll@uv.es

Faculdade de Ciencias Económicas

Avda Del Taranges, SN

46071 – Valencia – Espanha

Alonso José Borba, UFSC

Pós-doutorado pela Universidade de Hautes Études Commerciales de Montréal

Professor de Programas de Pós-Graduação do Programa de Pós-Graduação em Contabilidade e Administração – Universidade Federal de Santa Catarina

alonso@cse.ufsc.br

Fabricia Silva Rosa, UFSC

Doutoranda do Programa de pós-graduação em Engenharia de Produção – Universidade Federal de Santa Catarina, e Doutorado Sanduíche pela Universitat de Valencia (ES)

fabriciasrosa@hotmail.com

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Publicado

2012-04-30

Como Citar

Lunkes, R. J., Ripoll Feliu, V., Borba, A. J., & Rosa, F. S. (2012). ANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOL. Revista Universo Contábil, 8(2), 118–133. https://doi.org/10.4270/ruc.20128

Edição

Seção

Seção Internacional