ANÁLISIS CUANTITATIVO DE LA PRODUCCIÓN Y LA FORMACIÓN DE LOS DOCTORES EN LA CONTABILIDAD DE GESTIÓN: UN ESTUDIO EN ESCENARIO ESPAÑOL
DOI:
https://doi.org/10.4270/ruc.20128Palabras clave:
Contabilidad de Gestión. Producción. Formación de doctores.Resumen
El objetivo de este estudio es identificar y analizar los artículos en Contabilidad de Gestión publicados en las revistas más importantes, así como la formación de doctores en contabilidad de España. Con este fin, se seleccionaron siete revistas españolas que figuran en el Índice de Impacto de Revistas Españolas de Ciencias Sociales (IN-RECS) y las tesis de contabilidad de la base de datos "Teseo", el Ministerio de Educación de España. Los resultados muestran que las publicaciones en contabilidad de gestión corresponden solamente al 12% del total, con una disminución en términos absolutos y relativos en los últimos cinco años. La formación de nuevos doctores también ha disminuido ligeramente, con la formación de 549 doctores en 2010, los graduados de contabilidad de gestión representan el 20,5%, financiero el 50,5% y el 49% de otras áreas. Estas cifras muestran una relativa consolidación del área de contabilidad financiera en comparación con otras áreas. En cierto modo, las menores publicaciones en contabilidad de gestión, terminan afectando a los nuevos doctores en sus opciones de búsqueda, y viceversa.
Descargas
Citas
AHRENS, T.; BECKER, A.; BURNS, J.; CHAPMAN, C.; GRANLUND, M.; HABERSAM, M.; HANSEN, A.; KHALIFA, R.; MALMI, T.; MENNICKEN, A.; MIKES, A.; PANOZZO, F.; PIBER, M.; QUATTRONE, P.; SCHEYTT, T. The future of interpretive accounting research: a polyphonic debate. Critical Perspectives on Accounting, v. 19, n. 6, p. 840-866, 2008. http://dx.doi.org/10.1016/j.cpa.2006.07.005
BALDVINSDOTTIR, G.; MITCHELL, F.; NORREKLIT, H. Issues in the relationship between theory and practice in management accounting. Management Accounting Research, v. 21, n. 2, p. 79-82, 2010. http://dx.doi.org/10.1016/j.mar.2010.02.006
BEATTIE, V.; GOODACRE, A. Publishing patterns within the UK accounting and finance academic community. British Accounting Review, v. 36, n. 1, p. 7-44, 2004. http://dx.doi.org/10.1016/j.bar.2003.08.003
BEZEMER, D. J. Understanding financial crisis through accounting models. Accounting, Organizations and Society, v. 35, n. 7, p. 676-688, 2010. http://dx.doi.org/10.1016/j.aos.2010.07.002
BIRKIN, F.; EDWARDS, P.; WOODWARD, D. Accounting's contribution to a conscious cultural evolution: An end to sustainable development. Critical Perspectives on Accounting, v. 16, n. 3, p. 185-208, 2005. http://dx.doi.org/10.1016/S1045-2354(03)00023-6
BONNER, S.E.; HESFORD, J.W.; VAN DER STEDE, W.A.; YOUNG, S.M. The most influential journals in academic accounting. Accounting, Organizations and Society, v. 31, n. 7, p. 663-685, 2006. http://dx.doi.org/10.1016/j.aos.2005.06.003
BRINN, T.; JONES, M.J. The determinants of a successful accounting manuscript: Views of the informed. Accounting Forum, v. 32, n. 2, p. 89-113, 2008. http://dx.doi.org/10.1016/j.accfor.2007.12.002
BROMWIGH, M. The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting, Organizations and Society, v. 15, n. 1, p. 27-46, 1990. http://dx.doi.org/10.1016/0361-3682(90)90011-I
BROWN, L.D. Ranking journals using social science research network downloads. Review of Quantitative Finance and Accounting, v. 20, n. 3, p. 291-307, 2003. http://dx.doi.org/10.1023/A:1023628613622
BROWN, L.D.; GARDNER, J.C. Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs. The Accounting Review, v. 45, n. 1, p. 262-277, 1985a.
BROWN, L.D.; GARDNER, J.C. Using citation analysis to assess the impact of journals and articles on contemporary accounting research (CAR). Journal of Accounting Research, v. 46, p. 84-109, 1985b. http://dx.doi.org/10.2307/2490908
BROWN, L.D.; GARDNER, J.C.; VASARHELYI, M.A. An analysis of the research contributions of Accounting, Organizations and Society, 1976–1984. Accounting, Organizations and Society, v. 12, p. 193-204, 1987. http://dx.doi.org/10.1016/0361-3682(87)90006-7
BROWN, R.; JONES, M.; STEELE, T. Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades. British Accounting Review, v. 39, n. 2, p. 125-151, 2007. http://dx.doi.org/10.1016/j.bar.2007.03.004
CARRINGTON, T.; CATASÚA S.B. Auditing stories about discomfort: Becoming comfortable with comfort theory. European Accounting Review, v. 16, n. 1, p. 35-58, 2007. http://dx.doi.org/10.1080/09638180701265846
CHABRAK, N. The politics of transcendence: Hermeneutic phenomenology and accounting policy. Critical Perspectives on Accounting, v. 16, n. 6, p. 701-716, 2005. http://dx.doi.org/10.1016/j.cpa.2004.03.003
CHAPMAN, C.S.; HOPWOOD, A.G.; SHIELDS, M.D. Handbook of Management Accounting Research. Amsterdam: Elsevier, 2007.
COOPER, R. Does your company need a new cost system? Journal of Cost Management, v. 1, n. 1, p. 45-49, 1987.
COOPER, D.; HOPPER, T. Critical theorising in management accounting research. In: Chapman, C.; Hopwood, A.G.; Shields, M.D. (Eds.). Handbook of Management Accounting Research. Vol. 1. Amsterdam: Elsevier, 2007. pp. 207-245. http://dx.doi.org/10.1016/S1751-3243(06)01007-8
COSTA, E. B,; LUNKES, R. J,; GASPARETTO, V. Contabilidade Gerencial no Brasil: uma abordagem bibliométrica e sociométrica. EnANPAD, 35., 2011, Rio de Janeiro. Anais… Rio de Janeiro: ANPAD, 2011.
COVALESKI, M. A.; DIRSMITH, M. W.; SAMUEL, S. Managerial accounting research: the contributions of organizational and sociological theories. Journal of Management Accounting Research, v. 8, p. 1-35, 1986.
DENT, J. F. Strategy, organization, and control: some possibilities for accounting research. Accounting, Organizations and Society, 15(1/2), 1990, p. 3-25. http://dx.doi.org/10.1016/0361-3682(90)90010-R
DILLARD, J. A political base of a polyphonic debate. Critical Perspectives on Accounting, v. 19, n. 6, p. 894-900, 2008. http://dx.doi.org/10.1016/j.cpa.2007.02.005
ENGLUND, H.; GERDIN, J. Transferring knowledge across sub-genres of the ABC implementation literature. Management Accounting Research, v. 19, n. 2, p. 149-162, 2008. http://dx.doi.org/10.1016/j.mar.2008.01.002
ESCOBAR PEREZ, B.; LOBO GALLARDO, A.; PEÑA, C.R. La investigación empírica en contabilidad de gestión en España: análisis de las publicaciones españolas. Revista Española de Financiación y Contabilidad, v. 34, n. 124, p. 183-210, 2005.
FREZATTI, F.; NASCIMENTO, A.R.; JUNQUEIRA, E. Desenvolvimento da pesquisa em Contabilidade Gerencial: as restrições da abordagem monoparadigmatica de Zimmerman. Revista de Contabilidade & Finanças, v. 20, n. 49, p. 6-24, 2009.
GENDRON, Y. Constituting the academic performer: the spectre of superficiality and stagnation in academia. European Accounting Review, v. 17, n. 1, p.97-127, 2008. http://dx.doi.org/10.1080/09638180701705973
HAYNES, K. Moving the gender agenda or stirring chicken's entrails?: Where next for feminist methodologies in accounting? Accounting, Auditing and Accountability Journal, v. 21, n. 4, p. 539-555, 2008. http://dx.doi.org/10.1108/09513570810872914
HESFORD, J.W.; LEE, S.H.; VAN DER STEDE, W.A.; YOUNG, S. M. Management accounting: a bibliographic study. In: CHAPMAN, C.; HOPWOOD, A.G.; SHIELDS, M. (Org.). Handbook of management accounting research. Vol. 1. Amsterdam: Elsevier, 2007. pp. 3-26.
HIROMOTO, T. Another hidden edge: Japanese management accounting. Harvard Business Review, v. 66, n. 4, p. 22-25, 1988.
HOPWOOD, A.G. Towards an organizational perspective for the study of accounting and information systems. Accounting, Organizations and Society, v. 3, n. 1, p. 3-13, 1978. http://dx.doi.org/10.1016/0361-3682(78)90003-X
HOPWOOD, A.G.; SHIELDS, M. (Org.). Handbook of management accounting research. Amsterdam: Elsevier, 2007.
HOPWOOD, A.G. If only there were simple solutions, but there aren’t: some relections on Zimmerman’s critique of empirical management accounting research. European Accounting Research, v. 11, n. 4, p. 777-785, 2002. http://dx.doi.org/10.1080/0963818022000047073
HOPWOOD, A.G. Whither accounting research? The Accounting Review. v. 82, p. 1365-1374, 2007. http://dx.doi.org/10.2308/accr.2007.82.5.1365
HOPWOOD, A.G. Management accounting research in a changing world. Journal of Management Accounting Research, v. 20, p. 3-13, 2008. http://dx.doi.org/10.2308/jmar.2008.20.1.3
ITTNER, C.D.; LARCKER, D.F. Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics, v. 32, p. 349-410, 2001. http://dx.doi.org/10.1016/S0165-4101(01)00026-X
ITTNER, C.D.; LARCKER, D.F. Empirical managerial accounting research: are we just describing management consulting practice? European Accounting Research, v. 11, n. 4, p.787-794, 2002.
JOHNSON, H.T.; KAPLAN, R.S. Relevance lost: the rise and fall of management accounting. Boston, MA: Harvard Business School Press, 1987.
KAPLAN, R.S. Measuring manufacturing performance: a new challenge for management accounting research. The Accounting Review, v. 58, n. 4, p. 686-705, 1983.
KAPLAN, R.S.; NORTON, D.P. The balanced scorecard: measures that drive performance. Harvard Business Review, v. 70, n. 1, p. 71-79, 1992.
KAPLAN, R.S.; NORTON, D.P. Organização orientada para a estratégia. Rio de Janeiro: Campus, 2001.
LOCKE, J.; LOWE, A. Evidence and implications of multiple paradigms in accounting knowledge production. European Accounting Review, v. 17, n. 1, p. 161-191, 2008. http://dx.doi.org/10.1080/09638180701819881
LOURENSI, A.; BEUREN, I.M. Inserção da Controladoria em teses da FEA/USP: uma análise nas perspectivas dos aspectos conceitual, procedimental e organizacional. Revista de Contabilidade Vista & Revista, v. 22, n. 1, p. 15-42, 2011.
LUFT, J.; SHIELD, M.D. Mapping management accounting: graphics and guidelines for theory-consistent empirical research? Accounting, Organizations and Society, v. 28, p. 169-249, 2003. http://dx.doi.org/10.1016/S0361-3682(02)00026-0
LUFT, J.; SHIELD, M.D. Zimmerman´s contentious conjectures: describing the present and prescribing the future of empirical management accounting research. European Accounting Review, v. 11, n. 4, p. 795-805, 2002. http://dx.doi.org/10.1080/0963818022000047091
LUKKA, K.; MOURITSEN, J. Homogeneity or heterogeneity of research in management accounting? European Accounting Review, v.11, n. 4, p. 805-811, 2002. http://dx.doi.org/10.1080/0963818022000047109
LUKKA, K. The roles and effects of paradigms in accounting research. Management Accounting Research, v. 21, p. 110-115, 2010. http://dx.doi.org/10.1016/j.mar.2010.02.002
LUNKES, R.J.; RIPOLL FELIU, V.M.; ROSA, F.S. Redes sociais e internacionalização da contabilidade gerencial: um estudo em publicações de lingua Espanhola. In: CONGRESSO DE CONTABILIDADE E AUDITORIA, 2011, Porto. Anais… Porto (Portugal), 2011.
MACINTOSH, N.B.; SCAPENS, R.W. Structuration theory in management accounting. Accounting, Organizations and Society, v. 15, n. 5, p. 455-477, 1990. http://dx.doi.org/10.1016/0361-3682(90)90028-S
MALMI, T.; GRANLUND, M. In search of management accounting theory. The European Accounting Review, v. 18, n. 3, p. 597-620, 2009. http://dx.doi.org/10.1080/09638180902863779
MERCHANT, K.A. Why interdisciplinary accounting research tends not to impact most North American academic accountants. Critical Perspectives on Accounting, v. 19, n. 6, p. 901-908, 2008. http://dx.doi.org/10.1016/j.cpa.2007.03.007
MERCHANT, K.A. Paradigms in accounting research: A view from North America. Management Accounting Research, v. 21, n. 2, p. 116-120, 2010. http://dx.doi.org/10.1016/j.mar.2010.02.004
MODELL, S. Bridging the paradigm divide in management accounting research: The role of mixed methods approaches. Management Accounting Research, v. 21, p. 124-129, 2010. http://dx.doi.org/10.1016/j.mar.2010.02.005
RAFFOURNIER, B.; SCHATT, A. Is european accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases. European Accounting Review, v. 19, n. 1, p. 161-190, 2010. http://dx.doi.org/10.1080/09638180902989368
RATLE, O. The never-ending “paradigm debate†in organisation studies: rhetorical practices that sustain scientific controversies. In: Conference on Rhetoric and Narratives in Management Research, 2., 2007, Barcelona. Anais… Barcelona: ESADE, 2007.
RICHARDSON, A.J. Strategies in the development of accounting history as an academic discipline. Accounting History, v. 13, n. 3, p. 247-280, 2008. http://dx.doi.org/10.1177/1032373208091528
ROSA, F.S.; ENSSLIN, S.R.; ENSSLIN, L. Evidenciação ambiental: processo estruturado de revisão de literatura sobre avaliação de desempenho da evidenciação ambiental. Sociedade, Contabilidade e Gestão, v. 4, p. 4-8, 2009.
RUTHERFORD, B.A. The social scientific turn in UK financial accounting research: a philosophical and sociological analysis. Accounting and Business Research, v. 40, n. 2, p.149-171, 2010. http://dx.doi.org/10.1080/00014788.2010.9663389
SHANK, J.; GOVINDARAJAN, V. Strategic cost management: the new tool for competitive advantage. New York, NY: The Free Press, 1993.
SHIELDS, M.D. Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research, v.. 5, p. 3-61, 1997.
SIMONS, R. Levers of control: how managers use innovative control systems to drive strategic renewal. Boston: Harvard Business, 1995.
WARREN, S. Photography and voice in critical qualitative management research. Accounting, Auditing and Accountability Journal, v. 18, n. 6, p. 861-882, 2005. http://dx.doi.org/10.1108/09513570510627748
VAIVIO, J.; SIRÉN, A. “Straddling†paradigms, method triangulation and interpretive management accounting research. In: EIASM, 2008, Brussels. Anales… Brussels, 2008.
VAIVIO, J.; SIRÉN, A. Insights into method triangulation and “paradigms†in interpretive management accounting research. Management Accounting Research, v. 21, p. 130-141, 2010. http://dx.doi.org/10.1016/j.mar.2010.03.001
YOUNG, S.M.; SELTO, F. H. New manufacturing practices and cost management: a review of the literature and directions for future research. Journal of Accounting Literature, v. 10, p.265-298, 1991.
ZIMMERMAN, J.L. Conjectures regarding empirical managerial accounting research. Journal of Accounting and Economics, v. 32, p. 411-427, 2001. http://dx.doi.org/10.1016/S0165-4101(01)00023-4
Publicado
Cómo citar
Número
Sección
Licencia
Los derechos de autor de los artículos publicados en esta revista son del autor, y los derechos de primera publicación son de la revista. Por aparecer en esta revista de acceso público los artículos son de uso gratuito, con atribuciones específicas, en aplicaciones educativas y no comerciales. La revista permitirá el uso de trabajos publicados con fines no comerciales, incluso el derecho a enviar el trabajo a bases de datos de acceso público.
