Coerência comunicacional em contabilidade gerencial: teoria e prática em um pipeline automatizado
DOI:
https://doi.org/10.1590/1808-057x20262435.enPalavras-chave:
coerência comunicacional, processamento de linguagem natural, comunicação científica, ODS 4, contabilidade gerencialResumo
Este estudo investiga em que medida a coerência comunicacional (CC) entre títulos e resumos de artigos de contabilidade
gerencial (CG) varia por subárea e estrato de periódicos, à luz das teorias da relevância, dos gêneros textuais e da sinalização.
Há ausência de consenso teórico-metodológico sobre como mensurar a CC em CG e como vinculá-la, de modo comparável,
a métricas de impacto; as evidências são fragmentadas e heterogêneas em definições e procedimentos, o que impede
sínteses cumulativas. À luz dessa lacuna, desenvolvemos uma métrica automatizada e analisamos 13.614 artigos de CG
indexados na Scopus (1995-2025), aplicando técnicas de processamento de linguagem natural em um pipeline automatizado.
Metodologicamente, o estudo construiu um dicionário temático da CG e desenvolveu um protocolo replicável de análise
semântica, assegurando transparência, reprodutibilidade e aderência aos princípios da ciência aberta. A análise revelou que
8,7% dos artigos apresentam alta CC, 62,9% média e 28,4% baixa, enquanto artigos de subáreas estabelecidas e publicados em
periódicos com estratos Q1-Q2 tendem a apresentar maior número de citações associadas à alta CC, ainda que as diferenças
entre níveis médios e altos não se mostrem estatisticamente significativas. Esses resultados indicam que a clareza textual
funciona como sinal da maturidade discursiva da área, posicionando a CC como indicador de integridade e legibilidade
na produção acadêmica. Os achados contribuem para aprimorar práticas editoriais e formativas ao evidenciar que a
consistência entre título↔resumo tende a facilitar a compreensão do escopo do estudo e a orientar processos de triagem,
sem implicar efeitos diretos sobre interesse, visibilidade ou citações. Essa contribuição instrumental fortalece o Objetivo de
Desenvolvimento Sustentável 4 (ODS 4 – Educação de Qualidade), ao promover a disseminação clara, acessível e socialmente
engajada do conhecimento científico.
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