CONTROLLERSHIP: A STUDY OF ARTICLES PUBLISHED IN BIBLIOMETRIC EVALUATED BY PERIODIC CAPES

Authors

  • Dialison Luiz Silva de Melo Faculdade Boa Viagem (FBV)
  • Ana Paula Ferreira da Silva Faculdade Boa Viagem (FBV) e da Faculdade Santa Catarina (FASC).
  • James Anthony Falk Faculdade Boa Viagem (FBV)
  • Rosemberg Gomes Nascimento Universidade Federal de Pernambuco (UFPE)

DOI:

https://doi.org/10.5380/rcc.v5i3.31269

Keywords:

Controladoria. Bibliometria. Produção científica. Periódico.

Abstract

This study aimed to analyze, through articles published in leading accounting journals evaluated by CAPES, the research published on controllership in Brazil. The methodology utilized was exploratory and descriptive, with bibliometric and quantitative analysis. Thirty-five (35) articles were found that contain the word "controller" in the title as a result of the 14 journals analyzed. The findings of the survey revealed that: (1) of the journals analyzed, the Journal of Accounting & Finance of USP showed the highest rate of publication (28.6%); (2) most authors have academic training in management, with 59 (23, 9%) of the authors, from the 247 titles analyzed, demonstrating some level of training in controlling; (3) 91.4% of the articles were written in collaboration with other authors. In the references, different types of documents were used, especially books (62,3%), where the most cited was Controllership: an approach to economic management - GECON authored by Armando Catelli.

Keywords: Controllership. Bibliometrics. Scientific production. Journal.

Author Biographies

Dialison Luiz Silva de Melo, Faculdade Boa Viagem (FBV)

Bacharel em Ciências Contábeis pela Faculdade Boa Viagem (FBV)

Ana Paula Ferreira da Silva, Faculdade Boa Viagem (FBV) e da Faculdade Santa Catarina (FASC).

Contadora, Mestre em Administração pelo PROPAD/UFPE, Professora do Curso de Ciências Contábeis da Faculdade Boa Viagem (FBV) e da Faculdade Santa Catarina (FASC).

James Anthony Falk, Faculdade Boa Viagem (FBV)

Pós-doutor pela Medical College of Virginia. Professor do Mestrado em Administração Empresarial da Faculdade Boa Viagem (FBV).

Rosemberg Gomes Nascimento, Universidade Federal de Pernambuco (UFPE)

 

Mestre em Letras pelo Programa de Pós Graduação de Letras da Universidade Federal de Pernambuco (UFPE)

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How to Cite

Melo, D. L. S. de, Silva, A. P. F. da, Falk, J. A., & Nascimento, R. G. (2013). CONTROLLERSHIP: A STUDY OF ARTICLES PUBLISHED IN BIBLIOMETRIC EVALUATED BY PERIODIC CAPES. Revista Contabilidade E Controladoria - RC&C, 5(3). https://doi.org/10.5380/rcc.v5i3.31269

Issue

Vol. 5 No. 3 (2013): Volume 5 | Número 3 | Set./Dez. | 2013

Section

Articles

License

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