Escolhas Contábeis: um levantamento bibliométrico nos principais periódicos de Contabilidade do Brasil

Abstract

The research aims to investigate, through a bibliometric study, the main characteristics of the national scientific productions related to the topic of accounting choices. The data were collected in the accounting journals of the Qualis Capes strata of the Administration, Public and Business, Accounting and Tourism areas, from 2009 to 2018. The study was delineated through descriptive research, qualitative methodological approach with the use of descriptive statistics only to analyze the results. The study sought to identify: (i) main journals and quantity of articles found in each; (ii) educational institutions and the number of occurrence of authorship; (iii) number of authors per article; (iv) most representative authors of the sample; (v) evolution of publications on the subject; and, (vi) main studies and their results. Among the results is important to highlight: a greater number of researchers in the Southeast region, a higher frequency of double-authored work, the main studies were on determinants of accounting choices and comparability of reports based on the IFRS-related choices of Properties for Investments. It was observed low and medium levels of comparability identified in the comparative analysis of the reports from the accounting choices for PPI. The studies pointed to the historical cost method as the most frequent option for subsequent recognition and, among the determinants of the accounting choices indicated, the most outstanding ones were auditing by big four, indebtedness, sector, size of the company, asymmetry of information and relevance of the PPI balance.