Perícia contábil: análise bibliométrica em periódicos brasileiros

Abstract

This paper used a bibliometric research to compare and draw an overview of scientific production on forensic Accounting area, published in Brazilian journals in the period between 2005 and 2014 regarding the number of publications, characteristics of the authors, published topics, methodologies and its subclasses and and journals that publish in the area. It was collected and analyzed 48 articles the information as variation of year publication, subjects treated by, authors and their characteristics, Qualis classification, methodology, methodological nature applied, description of the empirical method and journals that have published articles in the area. Descriptive statistics were used to analyze the data. As a result it was found that the main subjects considered are related to the "work of the expert accountant", "expert opinion" and expertise within the context of judicial proceedings. Regarding the authors the vast majority produce only one article in the area over the 10 years examined, and these authors, 64,58% were male. The Qualis extract of the articles is located between C and B1, indicating that the publications fail to achieve high standards of academic quality. On the methodology it was found that 91.67% are empirical research, of these 78% ranked in quantitative or qualitative and 83% are publications opting for descriptive techniques. Regarding the journals, it was found that 50% have only one publication on "forensic accounting", indicating that it is not repeated exposure, as the number of publications ranging from two to five in the other 50% of journals. It is concluded that scientific research in forensic accounting area are still relatively embryonic, lacking certain softening related to the subjects, number of publications and quality of intellectual production.