Governança corporativa: uma análise bibliométrica em periódicos nacionais

Abstract

Issues related to corporate governance have gained prominence in the Brazilian market, where companies that adhere to governance practices seek greater value formation for the company and its investors. The main objective of this research is to analyze the scientific productions of the main Brazilian journals related to accounting, related to the Corporate Governance subject, in the period between 2010 and 2016. The research, as regards its nature, is characterized as descriptive, with an approach Based on a bibliographical survey and qualitative analysis. According to Ponte et al. (2007), this type of study aims at describing a particular population or phenomenon or establishing relationships between variables, and has as its most significant feature the use of standardized data collection techniques. It was concluded that most of the articles were published from the year 2013, which shows a greater interest of the authors for a theme that involves not only management but the ethics involved. One point that draws attention is the issue of a fall in the number of articles in the year 2016, which supposes a lesser interest of the authors for this subject, in spite of the notion of Governance only advancing in the academic academic environment. However, considering the total number of articles published in journals of other topics, the issue of Corporate Governance could have a larger sample of articles in each year, based on the relevance of the topic.