SCIENTIFIC PRODUCTION THAT RELATES INSTITUTIONAL THEORY IN MANAGERIAL ACCOUNTING: STUDIES IN JOURNALS AND NATIONAL CONFERENCES

Abstract

This research aims to analyze the scientific production, from 2009 to 2012, which relates to Managerial Accounting with Institutional Theory in national journals and scientific conferences. This is a descriptive study with a quail-quanti approach, performed through the content analysis and citation. The technique was applied research bibliometric analysis. The research followed the same line database Barbosa Neto and Colauto (2010). For analysis, presentation and comparison of results, broke, with some adaptations, the suggestion of Cunha Santos and Beuren (2010) survey in international basis. The results of this research show a higher number of publications based on analyzed, 30 articles in conference proceedings and national journals, in comparison with the work done by the authors Barbosa Neto and Colauto (2010) and Cunha and Santos Beuren (2010). It was observed by means of citation analysis, authors with significant number of scientific publications on the subject of institutional theory related to management accounting. Through analyzes indegree and outdegree, respectively was possible to identify the number of times an author is cited and analyzed based on the number of times the quoted author quotes authors analyzed the base. The research findings contribute to the formation of networks of authors who research on the subject, which assists researchers in their studies and research. Institutional theory related to management accounting is still a topic with a vast field to be explored.