ANALYSIS OF THE SCIENTIFIC PRODUCTION OF THE ANPCONT CONGRESS: A STUDY BIBLIOMETRIC OF THE PROCESS OF CONVERGENCE TOWARDS INTERNATIONAL ACCOUNTING STANDARDS

Abstract

The scientific literature on accounting has evolved significantly. With this expansion has come the need for research techniques and methods that can be used to monitor and assess the quality of that academic production. Bibliometrics has a role to play in this context. Studies in Accounting are disseminated at scientific events. This study aims to analyze the papers included the annals of ANPCONT Congress’s held in 2009 and 2010, which focused on the convergence of international accounting standards. One hundred and forty-two (142) papers presented in the two editions of the event were subjected to bibliometric analysis according to the following analytical categories: number, genre, title, institutional affiliation and the researcher’s state of origin within Brazil, thematic area of the articles and the most productive authors. This is a documentary-based deductive, descriptive, research that adopts a quantitative approach. The results show that 59.15% of the total survey contained three or four authors and the average number of authors per article was 2.69 and 2.92 in 2009 and 2010, respectively. Regarding the elaboration of the papers, the predominance of males holding doctoral degrees papers is also highlighted by the study. In relation to institutional affiliation, it was observed that the Fupecape/ES and FEA/USP concentrated around 30% of the production. It was concluded that there was evidence of the formation of research groups in most of the studies, as well as the preponderance of production related to sensu stricto post-graduate programs. It was also noted that institutions located in the center-south of the country dominate the research in this field.