BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS

Authors

  • Rogério João Lunkes Universidade Federal de Santa Catarina
  • Vicente Mateo Ripoll Feliu Universidad de Valencia
  • Fabricia Silva Rosa Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.4270/ruc.20117

Keywords:

Budgeting. Capital budget. Budget control.

Abstract

Budgeting is a key tool in planning activities in the current context of the organization's, serving as a guide for operations and a powerful control system. One way to perceive and understand the level of development is to study the characteristics of publications in major journals of the area. Thus, the objective of the study is to identify and analyze the themes, applied research methods and specific features of the journals, articles, authors and citations of publications on budgeting in the accounting journals in Spain. To this end, eight Spanish journals listed in IN-RECS (Impact Index of Magazines Spanish Social Sciences) were selected and 30 articles in the period from 2001 to 2010 were analyzed. Among the main results it can be highlighted that studies are conducted by implementing budget in organizations, through a case study. It is also possible to identify the large presence of foreign authors in budgeting publications, and a strong influence of American literature in the citations.

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Vol. 7, No 3 (2011)

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Published

2011-10-04

How to Cite

Lunkes, R. J., Ripoll Feliu, V. M., & Rosa, F. S. (2011). BUDGETING RESEARCH IN SPAIN: A BIBLIOMETRIC STUDY ON ACCOUNTING PUBLICATIONS. Revista Universo Contábil, 7(3), 112–132. https://doi.org/10.4270/ruc.20117

Issue

Vol. 7 No. 3 (2011)

Section

International Section

License

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