Análise das demonstrações contábeis: perfil das publicações da Faculdade de Ciências Contábeis/UFU

Abstract

The present study aimed to analyze the profile of publications on the Analysis of Financial Statements, available in the Repository of the University of Uberlândia (UFU) by the School of Accounting Sciences (FACIC). Quantitative and descriptive approaches were used to carry out the research. Data collection was carried out at the UFU repository, where FACIC/UFU publications from 2012 to 2022 were surveyed. The results show few productions with the theme of the Analysis of Financial Statements published in the UFU repository by FACIC. Eight publications were found, all of which were classified as descriptive research, most of them published in 2017 and 2019, and about 62.5% of the publications had a quantitative approach, and 62.5% used secondary data collected in available databases. It is noteworthy that, according to the research carried out, no publications with the theme were found between the years 2012 and 2016. This study contributes to organizational practice by analyzing the productions about the analysis of the financial statements that are important for directing the flow of business decisions, regardless of the sector in which it operates. For the academic environment, this study is important because it exposes a situation of fragility about research on this theme within FACIC.