ANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOL
DOI :
https://doi.org/10.4270/ruc.20128Mots-clés :
Contabilidade, Gerencial, Paradigmas, Revistas, EnsinoRésumé
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.
Téléchargements
Références
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
Téléchargements
Publié-e
Comment citer
Numéro
Rubrique
Licence
Os direitos autorais para artigos publicados nesta revista são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não-comerciais. A revista permitirá o uso dos trabalhos publicados para fins não-comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. Os artigos publicados são de total e exclusiva responsabilidade dos autores.
• O(s) autor(es) autoriza(m) a publicação do artigo na revista;
• O(s) autor(es) garante(m) que a contribuição é original e inédita e que não está em processo de avaliação em outra(s) revista(s);
• A revista não se responsabiliza pelas opiniões, ideias e conceitos emitidos nos textos, por serem de inteira responsabilidade de seu(s) autor(es);
• É reservado aos editores o direito de proceder ajustes textuais e de adequação do artigo às normas da publicação;
• O(s) autor(es) declaram que o artigo não possui conflitos de interesse.
