INSTITUTIONAL THEORY: A BIBLIOMETRIC STUDY IN ANNALS OF CONGRESS AND SCIENTIFIC JOURNALS

Abstract

The institutional theory is a sociological approach that recently has attracted the attention of researchers in the field of Accounting Science in Brazil. Accordingly, this paper aims to identify the scientific production in the field of accounting that contains the institutional approach in its theoretical platform. The research was based on publications of three major national congress in the area and five accounting scientific journals that could contain publications on the subject in Brazil. The study was classified as descriptive and uses Bibliometric analysis. The findings shows that in three years from 2006 to 2008 were published only 19 articles dealing with the matter: 11 published in scientific journals and 8 presented in the annals of congress. Although studies on the subject are incipient in Brazil, with the publications over only a small number of researchers, the workload has increased over the period analyzed. It was also verified that work focuses in a few school institutions located in the south and southeastern Brazil, using theoretical researches as the main methodological strategy, the bibliographic references are predominantly foreign, and the focus seeks to review the institutionalization of management accounting practices in organizations.