Análise bibliométrica das contribuições científicas do congresso brasileiro de custos sobre o uso dos custos como ferramenta para o planejamento, controle e apoio a decisões

Abstract

This paper proposes to map the scientific contributions of the Brazilian Congress of Costs (CBC), for the theme "Costs as a tool for planning, control and decision support". To do so, made use of bibliometric analysis and methodological aspects adopted in the studies published from 2011 to 2015, in the aforementioned event, which totaled an amount of 363 scientific articles. Among the points of analysis, we highlight the methods, methodological approaches, research strategies, temporal cut-off, data type, collection technique, object of analysis (population and sample) and type of evaluation, as well as the construction Of networks of cooperation between authors and institutions. With the data collection, it is observed that studies that adopt the statistical method predominate (25.62%), using the empirical approach (50.68%) and the descriptive strategy (31.94%). Regarding the temporal cut, the transversal (78.79%) and the use of data of primary origin (87.41%) prevail. As for the collection techniques, the use of the checklist (32.51%) stands out in terms of the definition of the quantitative component of the analysis, it is noticed that the authors prefer to use the population survey (63.36%), being The predominant qualitative analysis (66.12%) in the data evaluation process. Regarding the networks of authors, it is observed that the author ORO stands out for establishing research links with other 10 (ten) authors. Regarding the institutional cooperation networks, the FURB establishes links with other 12 (twelve) HEIs, which is justified by the number of postgraduate programs.