TEN YEARS OF SCIENTIFIC PRODUCTION ABOUT CONTROLLERS DOI: 10.5585/rai.v7i1.544HIP IN BRAZIL (1997 – 2006)

Abstract

In the last decades in Brazil, changes have that motivated the demand for accounting professionals capable to apply their knowledge inside the organizations. This contributed to the growth of the number of Masters and Doctoral degree programs in Accountancy since 1998 which concentrate on Controllership (in other countries Management Accounting). These programs are the scenery of the scientific production for papers on this thematic. This research intends to describe some characteristics of the scientific production in Controllership (in other countries Management Accounting) between 1997 and 2006. It´s a bibliometrical and descriptive research, with a quantitative approach of the problem. The analysis was accomplished in a sample of 154 articles published in 24 Brazilian journals with Qualis notes National A and B in the accounting areas. The production of articles on the thematic represented in the analyzed period, 4,43% of the works published in the researched journals. The application of the Bradford´s Law identified the three cores of periodicals to the publications on the thematic, 2, 4 and 18 journals respectively. The verification of the Lotka´s and Pareto´s Laws revealed that there still isn´t an elite of researchers on the thematic in Brazil, and that the knowledge is dispersed among a great number of authors with low productivity. It was revealed that more than 80% of the analyzed papers are originated in Master’s and Doctoral programs among the authors’ students of programs, 94,2% were of Accountancy, Administration and Engineering.