Contabilidade gerencial: estudo bibliométrico e agenda de pesquisa com base na produção científica nacional entre 2013 e 2022

Abstract

The main purpose of this research is to demonstrate the bibliometric study and the research schedule, based on the national scientific production in the scope of Managerial Accounting. The survey aims to present the purpose of research in the field of MA, establishing a solid connection between scientific studies and their practical applicability in companies, thus providing valuable support for the decision-making process. In this way, an attempt is made to deepen knowledge in the field, thus filling observed gaps, in addition to complementing what has already been done by other authors. The research proposed a construct that aims to understand scientific production on the national scene and research opportunities focused on the subject, from 2013 to 2022. The methodology employed for data analysis consists of bibliometric analysis of the selected sample using the ProKnom-C technique. Based on this, it was possible to identify that the year 2013 had the highest number of publications, while the last years of the sample showed a marked slowness in this regard, as in the years 2020, 2021 and 2022. The authors who produced the most were Ilse Maria Beuren, Marcia Maria dos Santos Bortolocci Espejo, Roberto Rivelino Martins Ribeiro, Paschoal Tadeu Russo, Marcia Zanievicz da Silva, Fabio Frezatti, Claudio de Araújo Wanderley and Carlos Eduardo Facin Lavarda. Furthermore, it was noticed that the most prominent HEIs in terms of ties were, respectively, the Federal University of Santa Catarina with 29 records, the University of São Paulo with 17 records, the University of Pernambuco with 10 records and, finally, the Federal University of Rio de Janeiro with 8 records. Therefore, the study manifests as theoretical contributions the filling of gaps observed in other researches, as well as the development of the area. It presents limitations such as the use of articles that have open access and are in the Periodic Capes and Spell repositories. It is suggested that further research must be carried out contemplating samples from other different databases, such as SciElo, Google Scholar and Web Of Science. In addition to the use of other methods related to data processing, such as RStudio.