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Continuity And Inclusion Of Actors In Scientific Production In Accounting Between 1994 And 2009

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Author(s): Silvana Anita Walter | Tatiana Marceda Bach | Maria José Carvalho de Souza Domingues | José Roberto Frega

Journal: Revista de Educação e Pesquisa em Contabilidade
ISSN 1981-8610

Volume: 7;
Issue: 2 English;
Start page: 191;
Date: 2013;
Original page

Keywords: Scientific production in accounting. Continuity of authors. Internationalization of partnerships. Bibliometrics. Sociometrics.

ABSTRACT
This research was aimed at verifying, within a longitudinal perspective (1994-2009), the role of authors in the development of Brazilian scientific production in accounting. A bibliometric and sociometric research was undertaken, in which 4,052 papers were consulted. Production and continuity categories were analyzed, classifying the authors as continuant, transient, entrant, one-timer and withdrawing. The results demonstrated the importance of continuant authors for the development, consolidation and maturing of accounting research. That is so because these authors displayed the greatest productivity in quantitative terms; intermediate the relationship with other categories, that is, they serve as agents for information from different researchers; the eight continuant authors with the highest number of publications play a central role in their networks, articulating research by different researchers; and are the main responsible for international partnerships. Despite the importance of continuants, they represent the lowest percentage among the categories. On the opposite, most of the authors identified were classified as one-timers, that is, they published a single study across the study period. This last category, in combination with entrant authors, indicate the attractiveness of the knowledge area for researchers, and can serve as the main sources of innovations and novel approaches. As regards the withdrawing authors, some degree of rotation was observed, which is natural in all research areas.
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