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O PERFIL DA PESQUISA CONTÁBIL SOBRE IFRS: UMA REVISÃO BIBLIOMÉTRICA DOS ARTIGOS INTERNACIONAIS SOBRE A MATÉRIA

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Author(s): Andressa Iovine Martins | Belmiro Nascimento João | José Carlos Marion

Journal: Revista Científica Hermes
ISSN 2175-0556

Volume: 07;
Date: 2012;
Original page

Keywords: IFRS | Internacional financial reproting standards | internacional accounting | metric

ABSTRACT
The main objective of this article is to identify what is currently being researched in the area of International Financial Reporting Standards (IFRS) around the world; who is carrying on such researches; which researches has caused stronger impact; which journals shows morearticles about this issue and the ones that cause more impacts; the time frames and places this subject is more often produced. The applied methodology was based on the metrics precepts, using as data base platform the Web of Science (WoS) of Citation Indexes from the Institute for Scientific Information – ISI – Citation Indexes. It was found 150 articles for the research lookout of “International Financial Reporting Standards” and 147 for “IFRS” found in thefour main categories of WoS related to that subject. According to the two used terms for research, the result was quite conflicting. It was observed that the more productive writers are not necessarily the most influential ones, which also occurred in regard to periodicpublications. The large majority of the production occurred from 2006 on, and the countries that stood out more, in quantity terms, were the United States of America, Germany, Australia and England.
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