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- Title
ANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOL.
- Authors
Feliu, Vicente Ripoll; Borba, José Alonso; Rosa, Fabricia Silva
- Abstract
The objective of this study is to identify and analyze articles on Management Accounting published in the top journals, as well as the graduation of Accounting Doctors in Spain. Therefore, a research was carried out in both seven top Spanish accounting journals listed in Impact Index of Spanish Journals on Social Sciences (INRECS) and accounting dissertations in the Spanish Ministry of Education database "Teseo". The results show that the papers on management accounting correspond to only 12% of the total, with a decrease in absolute and relative terms in the last five years. Regarding the training of new doctors there was also a small reduction, with the graduation of 549 doctors by 2010, 20.5% representing the graduated in management accounting, 50.5 % in financial, and 49 % in other areas. These numbers show a relative strengthening of the financial accounting area in comparison with the other areas. Somehow, less management accounting papers end up affecting the new Doctors in their choices of research and vice versa.
- Subjects
SPAIN; MANAGERIAL accounting; SOCIAL sciences; PHYSICIAN training; ACCOUNTING
- Publication
Revista Universo Contábil, 2012, Vol 8, Issue 2, p118
- ISSN
1809-3337
- Publication type
Article
- DOI
10.4270/ruc.2012216