CONTABILIDADE E TRIBUTAÇÃO EM PEQUENAS E MÉDIAS EMPRESAS: UM ESTUDO EM CONGRESSOS BRASILEIROS DE CONTABILIDADE E ADMINISTRAÇÃO

Abstract

The general objective of this study is to analyze the scientific production on the topics "Accounting and Taxation of Small and Medium-Sized Enterprises" between the years 2010 and 2021. The data was collected by selecting articles, through a search in the electronic addresses of the conference proceedings that contained in the title the following words/expressions: SMEs, CPC PME, NBC TG 1000, ITG 1000, MEI, Small and Medium Enterprises, Individual Microentrepreneurs and Simples Nacional. The bibliometric research with a quantitative approach was conducted, besides being classified as descriptive research. The bibliometric research was based on Lotka's Law. To arrive at the results, data were tabulated using Microsoft Excel software. Eleven Accounting and Management congresses were analyzed, and the sample corresponded to 209 articles, adding 580 authors. The results showed that the years with the highest publication of articles on the analyzed theme were the years 2015 and 2019. The most productive congresses were the Brazilian Congress of Costs and the UFSC Congress of Controlling and Finance. About the authors, it verified a symmetry between female and male authorship and found that the most usual are scientific productions made in partnership. It was found that 55 authors produced from 2 to 6 articles, while 525 published only 1, confirming Lotka's Law. The most discussed subject among the articles was Management Accounting. At last, it was found that the theme "Accounting and Taxation of Small and Medium Enterprises" is still understudied, and that the literature lacks further research.