Título:	A evolução da pesquisa científica em Contabilidade Internacional : uma análise epistemológica e bibliométrica a partir da pesquisa de Ikuno (2011) em periódicos de língua inglesa
Autor(es):	Silva, Millena Cordeiro da
Orientador(es):	Niyama, Jorge Katsumi
Assunto:	Contabilidade internacional Contabilidade - pesquisa Bibliometria - produção científica Publicações científicas Lei de Lotka
Data de publicação:	29-Out-2019
Data de defesa:	25-Fev-2019
Referência:	SILVA, Millena Cordeiro da. A evolução da pesquisa científica em Contabilidade Internacional: uma análise epistemológica e bibliométrica a partir da pesquisa de Ikuno (2011) em periódicos de língua inglesa. 2019. 130 f., il. Dissertação (Mestrado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2019.
Abstract:	The present study has a descriptive character and analyzes the evolution of scientific research in International Accounting in the Bibliometric and epistemological perspectives in the main international English-language journals in the last seventeen years, Comparing the studies of Ikuno (2011) that analyzed the years from 2000 to 2010, compiled to the data collected by this research in the years from 2011 to 2017. In principle, 116 articles were analyzed between 2011 and 2017 in Accounting, Organizations and Society journals; Contemporary Accounting Research; Journal of Accounting and Economics; Journal of Accounting Research; The Accounting Review; Auditing: A Journal of Practice and Theory; Accounting Horizons; Review of Accounting Studies; International Journal of Accounting, the bibliometric analysis indicated 41% of the articles written by authors from different countries, is considered a contribution from the adoption to accounting norms for the universalization of the accounting language. In Addition, there was a tendency in the publication of multiple partnerships, mainly among three authors. In relation to Lotka's law, 84.21% of the authors published only one article, this result is above that proposed by the aforementioned law. To observe the epistemological aspects, content analysis was performed through the search of guiding keywords found in the abstracts, as well as the reading of abstracts to measure information contained throughout the texts. The Research identified in 59% of the abstracts the research orientation, where 38% of them of descriptive character and 21% of prescriptive character, in 41% of the articles were not identified the research method, classified as ambiguous. The most used design was the research called "Empirical-documentary" (EA), which totaled 42% of the researches. Followed by the "Empirical Experiment" (EE), representing 21% of the articles. Thus, the "non-empirical-theoretical researches" representing 7% of the articles. The "Empirical Surveys" (ES) and "Case Studies" (EF) totalize 5% and 4% of the analyzed articles, respectively. The least used design was the "non-empirical-analytical" study identified in 1% of the articles. The study also analyzed the trajectory of research in international accounting between the years 2000 to 2017. We found 233 articles, 473 authors per complete count and 557 participations, and 85.20% of the authors contributed only one article. The results indicated the International Journal of Accounting as the most published periodical in the area. It was also observed that the year 2012 was the largest publication of articles in this area. The Bibliometric analysis from the model of the generalized inverse power indicated adjustment to the Lotka Law, however, the slope expressed by the parameter n =-4.03 indicates that the productivity of the authors in International Accounting is inferior to that found by Lotka (1926). Regarding the epistemological aspects, it was observed that the descriptive orientation was still the highest among the researches with 55%. The main journals in the area are mostly American nationality, as well as the authors. The study seeks to contribute revealing trends of research in international accounting and points to the use of abstracts as a good resource for the survey of data in research, also fosters the debate on the use of the Lotka Law as an instrument To predict the productivity of authors in accounting.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade e Gestão de Políticas Públicas, Programa de Pós-Graduação em Ciências Contábeis, 2019.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Agência financiadora:	Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES).
Aparece nas coleções:	Teses, dissertações e produtos pós-doutorado

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