BIBLIOMETRIC ANALYSIS OF THE SCIENTIFIC PRODUCTION ON PUBLIC ACCOUNTING IN THE ENCONTRO DE ADMINISTRAÇÃO PÚBLICA E GOVERNANÇA (EnAPG) AND IN THE REVISTA DE ADMINISTRAÇÃO PÚBLICA (RAP), IN THE PERIOD OF 2004 TO 2009

Abstract

Some researchers have intensified in studies that seek to examine how they are being developed and disseminated scientific research in accounting, resulting in so-called bibliometric studies. It is noteworthy that many of these studies in the accounting area, refer to private accounts. In this context, the general objective of this research is to determine how is characterized the scientific platform at EnAPG on Public Accounts and the RAP in the period 2004 to 2009. In relation to the methodological procedures that study, about goals is classified as a descriptive in relation to the methodological procedures as a documentary research and on the type of approach as a qualitative research. This study made use of bibliometrics to analyze the data examined, therefore, is also a bibliometric research. The population is composed of articles published in Annals of EnAPG and RAP in the period 2004 to 2009, and to define the sample, we used the technique of intentional non-probabilistic sampling. As for the data treatment used the technique of content analysis proposed by Bardin. It is noticed that the scientific platform at EnAPG on Public Accounts and the RAP in the period 2004 to 2009, presents more empirical research than theoretical, the predominant theme in the articles is the control and transparency of public accounts, most surveys are compiled by two scholars and a majority of authors comes from the Universidade de São Paulo and the Universidade de Brasilia.