Accounting Pronouncement Committee

نویسندگان

چکیده

The research aims to identify the characteristics of scientific articles published in accounting journals from 2008 2020 with theme Accounting Pronouncements Committee. This is a bibliometric and social network study that followed laws Bradford, Zipf Lotka, descriptive, quali-quantitative approach. database used was Sucupira platform, which 18 were selected, classified as Qualis / Capes A1, A2, B1 B2, time frame 2020. Search criteria using descriptors “Pronouncements Committee CPC”in title, abstract keywords, limiting itself studies specifically addressed one or more pronouncements, resulted sample 103 articles. Data tabulated Microsoft Office Excel, Ucinet 6.726 software for analysis networks WordArt tool create word cloud. results indicated publications on subject had greater prominence 2015, publications, authors who most Vera Maria Rodrigues Ponte, José Augusto Veiga da Costa Marques, Patrícia Vasconcelos Rocha Mapurunga, HEIs stood out fruitful. USP, then UFRJ, UFC, UERJ USP-Ribeirão Preto journal Revista Pensar Contábil. motivated by many factors, editions reviews standards committee market rules. CPC 29, 04 e 25 studied.

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ژورنال

عنوان ژورنال: Revista Catarinense da Ciência Contábil

سال: 2022

ISSN: ['2237-7662', '1808-3781']

DOI: https://doi.org/10.16930/2237-7662202232632