Revista Sociedade, Contabilidade e Gestão (Aug 2016)

Management Accounting: A Bibliographic Study in Top International Accounting Journal's

  • Alessanderson Jacó de Carvalho,
  • Marcelo Antônio Pierri Junior,
  • Rogério Lunkes,
  • Valdirene Gasparetto

Journal volume & issue
Vol. 11, no. 2
pp. 155 – 174

Abstract

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This article aims to identify and analyze the profile of publications with the Management Accounting topic in international journals of accounting, indexed to the ISI database (Institute for Scientific Information). To do so, with regard to methodology, it was used a descriptive research with qualitative approach. Articles were selected that contained in your resume, title or keywords the words "management accounting", "management control" and "controllership", from 2001 to 2015. The studies were classified into subject and method of research, number author, gender and length of articles. The results show low insertion of Management Accounting in the publications of the analyzed journals (6.7%), and Management Accounting Research (MAR) the journal in which there are more publications, most of the articles has two authors and dominant males between the authors. The most widely used method was the case study and the predominant theme was Organizational Control.

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