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.
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