IDEAS home Printed from https://ideas.repec.org/a/nax/conyad/v57y2012i2p159-184.html
   My bibliography  Save this article

Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil

Author

Listed:
  • João Lunkes Rogério

    (Universidade Federal de Santa Catarina)

  • Ripoll Feliu Vicente M.

    (Universidad de Valencia)

  • Silva Da Rosa Fabricia

    (Universidade Federal de Santa Catarina)

Abstract

Over the last decades the managerial accounting has had an accelerated development, including new subjects and research methods, select journals and mainly studies with multi-disciplinary perspectives. One of the ways to realize and understand this development level is to study publications on the main journals. Thus, the aim is to hold a comparative study about managerial accounting between Spain and Brazil. In this way, 421 papers were selected from seven Spanish accounting journals listed at IN-RECS (Impact Index of the Spanish Social Science Journals), and 245 papers of six Brazilian Journals listed at Capes. Therefore, we analyzed 666 papers published in Spanish and Brazilian journals from 2001 to 2010. The results showed that the papers in managerial accounting do not have yet a relevant place in accounting publications both in Spain and Brazil. Among the researched themes is highlighted: performance measurement and assessment, cost accounting, organizational control, accounting information systems, budget and managerial costs. The development of the studies happens mostly through literature review and case study.

Suggested Citation

  • João Lunkes Rogério & Ripoll Feliu Vicente M. & Silva Da Rosa Fabricia, 2012. "Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil," Contaduría y Administración, Accounting and Management, vol. 57(2), pages 159-184, abril-jun.
    • Handle: RePEc:nax:conyad:v:57:y:2012:i:2:p:159-184
    as

    Download full text from publisher

    File URL: http://www.revistas.unam.mx/index.php/rca/article/viewFile/31013/28723
    Download Restriction: no
    File URL: http://contaduriayadministracionunam.mx/articulo-2-258-31.html
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    2. Brinn, Tony & Jones, Michael John, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting forum, Elsevier, vol. 32(2), pages 89-113.
    3. repec:dau:papers:123456789/1348 is not listed on IDEAS
    4. Yves Gendron, 2008. "Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 97-127.
    5. Joan Luft & Michael Shields, 2002. "Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 795-803.
    6. Brown, Lawrence D, 2003. "Ranking Journals Using Social Science Research Network Downloads," Review of Quantitative Finance and Accounting, Springer, vol. 20(3), pages 291-307, May.
    7. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    8. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    9. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    10. Groot, Tom & Garcia-Valderrama, Teresa, 2006. "Research quality and efficiency: An analysis of assessments and management issues in Dutch economics and business research programs," Research Policy, Elsevier, vol. 35(9), pages 1362-1376, November.
    11. Tony Brinn & Michael John Jones, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting Forum, Taylor & Francis Journals, vol. 32(2), pages 89-113, June.
    12. Dillard, Jesse, 2008. "A political base of a polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 894-900.
    13. repec:dau:papers:123456789/1094 is not listed on IDEAS
    14. Anthony Hopwood, 2002. "'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 777-785.
    15. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    16. Joanne Locke & Alan Lowe, 2008. "Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 161-191.
    17. Nihel Chabrak, 2005. "The Politics of Transcendence: Hermeneutic phenomenology and Accounting Policy," Post-Print halshs-00170931, HAL.
    18. Bonner, Sarah E. & Hesford, James W. & Van der Stede, Wim A. & Young, S. Mark, 2006. "The most influential journals in academic accounting," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 663-685, October.
    19. Kari Lukka & Jan Mouritsen, 2002. "Homogeneity or heterogeneity of research in management accounting?," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 805-811.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Collin, Sven-Olof Yrjö & Tagesson, Torbjörn & Andersson, Anette & Cato, Joosefin & Hansson, Karin, 2009. "Explaining the choice of accounting standards in municipal corporations: Positive accounting theory and institutional theory as competitive or concurrent theories," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 141-174.
    2. Geert Van Campenhout & Tom Van Caneghem, 2010. "Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 837-855.
    3. Malsch, Bertrand & Tessier, Sophie, 2015. "Journal ranking effects on junior academics: Identity fragmentation and politicization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 84-98.
    4. Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
    5. Mary A. Malina & Hanne S.O. Nørreklit & Frank H. Selto, 2011. "Lessons learned: advantages and disadvantages of mixed method research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 59-71, April.
    6. Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
    7. Endenich, Christoph & Trapp, Rouven, 2018. "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 4-23.
    8. Carolyn Stringer, 2007. "Empirical performance management research: observations fromAOSandMAR," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 4(2), pages 92-114, June.
    9. Jana Fibírová, 2008. "The Competitive Advantage of Management Accounting [Konkurenční výhoda manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 78-90.
    10. Wilkinson, Brett R. & Durden, Chris H., 2015. "Inducing structural change in academic accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 23-36.
    11. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
    12. Everett, Jeff, 2008. "Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1149-1176.
    13. Fox, Kenneth A., 2018. "The manufacture of the academic accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 1-20.
    14. Humphrey, Christopher & Gendron, Yves, 2015. "What is going on? The sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 47-66.
    15. Gendron, Yves & Rodrigue, Michelle, 2021. "On the centrality of peripheral research and the dangers of tight boundary gatekeeping," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 76(C).
    16. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    17. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    18. Roberts, Robin W., 2018. "We can do so much better: Reflections on reading “Signaling Effects of Scholarly Profiles—The Editorial Teams of North American Accounting Association Journals”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 70-77.
    19. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
    20. Fogarty, Timothy J. & Jonas, Gregory A., 2010. "The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association's Doctoral Consortium," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 303-317.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nax:conyad:v:57:y:2012:i:2:p:159-184. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alberto García-Narvaez (Technical Editor) (email available below). General contact details of provider: https://edirc.repec.org/data/fcunamx.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.