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- Title
ANÁLISE ENVOLTÓRIA DE DADOS: UM LEVANTAMENTO BIBLIOMÉTRICO EM CONTABILIDADE DE 2000 A 2020.
- Authors
Segundo da Fonseca, Henrique; Feitosa Soares, Marilene; Lucas Souza, Jackeline; de Aguiar Guedes, Francisca Yasmin
- Abstract
Study objective: The general objective of the research is to analyze and identify relevant aspects of the national scientific production on the use of the Data Envelopment Analysis (DEA) technique applied to the accounting area. Methodology: The research is classified as descriptive and quantitative and to achieve the proposed objectives, a bibliometric survey was carried out where data were collected on the CAPES platform, involving the period from 2000 to 2020. Main results: The results showed a growth of publications on DEA in the analyzed period, in the accounting area, being more applied in the private sector, concentrating 58.66% of the publications, with varied themes. The Brazilian scenario showed a tendency to use the Banker, Charnes and Cooper (BCC) model, present in 54.80% of the articles, and the most studied economic sector was the educational sector, present in 25.86% of the publications. Theoretical contributions: This article contributes to disseminating and promoting the national literature on Data Envelopment Analysis by identifying areas with low production on the topic, allowing other researchers to fill this gap through future publications that will contribute to improving the topic. Relevance: This work is relevant to the academy, since it verifies the situation of the use of DEA in academic works and helps new research by demonstrating which themes have not been deepened in previous research, encouraging, therefore, the conduction of future research in this gap in the knowledge.
- Subjects
DATA envelopment analysis; ECONOMIC sectors; EVIDENCE gaps; PRIVATE sector; BIBLIOMETRICS; RESEARCH methodology; RESEARCH personnel; ACCOUNTING students
- Publication
Revista de Administraçãao da UNIMEP, 2022, Vol 19, p100
- ISSN
1679-5350
- Publication type
Article