Investigação do perfil dos artigos publicados nos Congressos de Contabilidade da USP e da UFSC com ênfase na Iniciação Científica

Abstract

This paper has as an objective analyze the articles published in the Annais of University of Sao Paulo's [USP] Congresses of Controllership and Accounting and of Accounting (2004) and compare them to the articles published in the Annais of Santa Catarina's Federal University [UFSC] Congresses of Controllership and Finances and Accounting (2007). This research has a descriptive character and is based on a bibliometric study. It seeks to describe the characteristics of these publications that range Scientific Initiation condition. The results evidence that: empiric-theoretic studies prevail; national reference is prominent; books are the most referred works; there is excess of authors per article on UFSC's Congresses; most part of the authors have graduation course and are from Northeast, Southeast and South regions; the universities that contribute with the major part of authors are UFSC, USP and UFPE [Pernambuco Federal University]; the productivity of the authors of the sample is shorter than the productivity foreseen by Lotka Law; and the Managerial Accounting theme is the most explored by the most prolific authors.