Abstract
International Accounting displays wide-ranging practices, principles and standards, as it originates in a capital market that shows diverse businesses, influencing the organizational environments the companies are part of. The objective in this article was to investigate the profile and the growth, between 1999 and 2013, of the academic publications about International Accounting in Brazilian journals classified as A1, A2, B1 and B2 in the ranking Qualis Capes, in the areas Business Administration, Accounting and Tourism (triennium 2010-2012). In total, 142 articles were identified and analyzed, using the bibliometric analysis and social network techniques. The main results were: Revista Contabilidade & Financas and Revista Universo Contabil were the journals that most published articles; the number of publications about the research theme increased further as from 2007; articles published in partnership predominated, mainly involving two and three authors; the University of Sao Paulo (USP) was the most productive higher education institution; a low density and high centrality of degree were found; Information Disclosure, Accounting Harmonization, Accounting Convergence, Disclosure and US GAAP were the most published themes..
Highlights
Para se desenvolver a pesquisa bibliométrica e de rede social, foram escolhidos as revistas brasileiras classificadas com a nota A1, A2, B1 e B2 pela Qualis/Capes das áreas de Administração, Contabilidade e Turismo
Revista de Educação e Pesquisa em Contabilidade, 4(1), pp. 38-59
Summary
A Contabilidade Internacional é a ciência que estuda, em especial, as causas das diferenças internacionais no Financial Reporting entre as nações e os problemas mais relevantes aos negócios internacionais (Ikuno, Niyama, Santana & Botelho, 2012). Define-se a seguir o objetivo deste estudo, que é investigar qual o perfil e o crescimento, no período de 1999 a 2013, das publicações acadêmicas sobre Contabilidade Internacional em periódicos brasileiros classificados com notas A1, A2, B1 e B2, pela Qualis Capes das áreas de Administração, Contabilidade e Turismo (triênio 2010-2012). Este estudo buscará contribuir também para otimizar, disseminar, socializar e agregar conhecimento para a estrutura intelectual do tema Contabilidade Internacional para a literatura acadêmica nacional, influenciando no surgimento de novos estudiosos sobre o assunto e consequentemente no aumento de novos grupos de estudos, acarretando no incremento das redes de coautoria, redes das IES, alavancando, promovendo e socializando, assim, o tema propriamente dito e as temáticas derivadas desse assunto nos futuros artigos acadêmicos que serão publicados em congressos, seminários e em periódicos nacionais e internacionais
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