Análise bibliométrica e da rede acadêmica de custos aplicados no setor público no período de 2003 à 2016

Abstract

Publications on costs acconting in the public sector started in 1999 in Brazilian journals. From 2000 onwards the Fiscal Responsibility Law served as a stimulus for new studies and for the implementation of cost systems in public sector. This study intends to perform an analysis of objectives and methodologies applied to the subject of cost accounting in the public sector from a sample of 31 papers published in brazilian specialized papers and in proceedings. A bibliometric analysis on the sample was performed and the academic network behind these papers was mapped by means of content analysis, data categorization, and counting using Microsoft Excel® and Gephi® softwares. The results show that the production is predominantly descriptive according its objectives, that these papers are anchored in case studies and literature review regarding to the procedures and that they employ a qualitative approach. Regarding to the content, most of the articles carried out literature reviews without empirical data supportin them. On the other hand, the academic network shows that the most referenced work is one written for the private sector and that only two articles succeed other papers as well as were succeeded in the universe of references.