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Análise Bibliométrica Da Produção Científica Brasileira Em Contabilidade Tributária
| Content Provider | Semantic Scholar |
|---|---|
| Author | Almeida, Luiz Felipe De Machado, Michele Machado, Lúcio De Souza Zanolla, Ercílio |
| Copyright Year | 2017 |
| Abstract | This paper analyzed 77 articles in Tax Accounting, from January 2009 to December 2014, published in the Brazilian journals in Accounting, Administration and Economics, with Qualis/Capes equal to or greater than B3, through a bibliometric survey. The main subjects studied were "Tax Planning", "Tax Accounting", "Companies Outcomes". It was perceived that as papers in Tax Accounting are still incipient, but with medium quality, since 65% of the publications focus on journals with a stratum equal to or greater than B2. It was found that most authors publish occasionally, due the publication of just one article throughout the study period. The analysis of relations between authors showed the existence of small networks of cooperation, while the network of cooperation between educational institutions showed a large mesh collaboration, highlighting the University of Brasilia (UnB), University of Sao Paulo (USP) and Federal University of Paraiba (UFPB) as the largest research centers on the subject studied, generating great influence on the other educational centers, given the extension of their collaboration network. |
| File Format | PDF HTM / HTML |
| Volume Number | 17 |
| Alternate Webpage(s) | https://seer.ufrgs.br/ConTexto/article/download/64793/pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
