ANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOL
DOI:
https://doi.org/10.4270/ruc.20128Palavras-chave:
Contabilidade, Gerencial, Paradigmas, Revistas, EnsinoResumo
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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