Contabilidade gerencial consultiva: análise bibliométrica das publicações no Brasil e no Mundo

Abstract

This research aims to understand and characterize the productions by bibliometric means on consultative management accounting, in the area of Accounting Sciences. To this end, publications of national and international articles from the Scopus database were searched, as well as Web Science between the period of 2010 and 2019 with the purpose of verifying the scenario of scientific research. The results obtained were analyzed quantitatively, used in bibliometric analysis. The analyzes were described from the data obtained. Based on the understanding that scientific publications contribute to growth, learning and evolution of knowledge, the few publications in the area are concluded, making the topic scarce for those seeking knowledge on the subject, which requires more publications for academic and professional training in the accounting area. There is a concern, in these studies, as to the lack of national and international publications, it appears that there is a lack of research on management strategies in this field of study.