ACADEMIC PRODUCTION IN ITS STATE OF ART OF THE COST THEME DISCLOSED IN JOURNALS OF ACCOUNTING AREA FROM 2010 TO 2014

Abstract

The aim of this study was to investigate the state of the art academic research of the costs theme published in national journals in the accounting department from 2010 to 2014. The methods used were the techniques of bibliometric analysis and social network in 321 identified articles. The main results were: (a) the journal Custos e @gronegócio Online ranked highlight in this study;(b) Marcos Antonio de Souza was themost fruitful author; (c) the Federal University of Santa Catarina (UFSC) excelled in the academic literature about the researched theme. In the investigated social networks, there was low density and high degree of centrality in the analyzed networks. The majority of actors who were in emphasis on the degree were also in evidence on the centrality of intermediation. The topics that were in highlight in this study were: cost management and ABC costing. The general conclusion is an overview of how the issue costs is being released in its state of the art in accounting journals of Brazil, a contributing factor to highlight bibliometric indicators and especially sociometric indicators, highlighting the co-authorship networks and HEIs, allowing a greater understanding of how the actors are connected, resulting in the growth of knowledge in the accounting field.