COSTS ACCOUNTING: A BIBLIOMETRIC ANALYSIS OF STUDIES REALIZED IN ENANPAD AND ANPCONT CONGRESSES FROM 2009 TO 2014

Abstract

This study had as a research objective the profile identification of the researches related to cost accounting. Thus, this study aims to analyze, from its main characteristics and its evolution, the articles presented for the National Association of Post Graduation Programs in Accounting Congress (ANPCONT) and the National Meeting of Graduate Studies and Research in Business Congress (EnANPAD), from 2009 to 2014. For the fulfilment of its objectives, an bibliometric analysis was made with a quantitative and qualitative approach, seeking to investigate the profile of the scientific production in these two events to identify how is the development of science in the area of costs in Brazil, as well as check the current search foci of cost accounting. It was established with regard to the authorship of articles: (a) a tendency to a trio of authors; (b) male domination; (c) most of the authors have a master or doctor title; (d) the main institutions of the authors were: Vale do Rio dos Sinos University (Unisinos); University of São Paulo (USP); and Federal University of Santa Catarina (UFSC). There was also a larger number of studies in the area that emphasizes the strategy management of costs, linking it to the decision-making and to agribusiness costs. The main contribution of this study is to show the real status of costs accounting in researches in Brazil, especially in these two important Brazilian scientific events. The practical contribution of this study is to assist new researches in the area of cost accounting, because it presents a panorama of what has already been published on the subject and also highlights the focus of publications, the main works and authors of the area in these two renowned congresses which disseminate technical-scientific production in the area of Administration and Accounting Sciences.