Análise de Artigos Publicados em Periódicos Internacionais sobre Narrativas Contábeis de Empresas Outros Idiomas

ID:
52070
Resumo:
Este estudo objetiva identificar as características das publicações científicas sobre o fragmento da literatura relativo a narrativas contábeis de empresas. Realizou-se pesquisa exploratória com abordagem qualitativa, tendo como base de dados o procedimento documental bibliográfico. Com a aplicação nas bases de dados do comando de busca, construído a partir dos eixos de pesquisa e seus respectivos conjuntos de palavras-chave, obteve-se 7.182 artigos. No teste de aderência das palavras-chave selecionou-se cinco artigos, de acordo com um protocolo de aleatoriedade, para validar o banco de artigos selecionados, sendo que o portfólio bibliográfico da pesquisa resultou em 31 artigos. Na análise bibliométrica destacaram-se os autores de maior importância, os periódicos com maior quantidade de publicações e os artigos com maior relevância científica. Na abordagem epistemológica dos artigos, houve predominância da abordagem funcionalista/positivista, embora estudos interpretativistas tenham sido constantes ao longo do tempo. Na análise da afiliação teórica, as quatro lentes consideradas (pensamento/persuasão, características textuais, mensagem e gerenciamento de impressão) foram observadas. Conclui-se que, ao sistematizar a construção do conhecimento de pesquisadores, apontamse lacunas e oportunizam-se avanços nesta área de conhecimento.
Citação ABNT:
THEISS, V.; BEUREN, I. M. Análise de Artigos Publicados em Periódicos Internacionais sobre Narrativas Contábeis de Empresas. Enfoque Reflexão Contábil, v. 37, n. 4, p. 1-20, 2018.
Citação APA:
Theiss, V., & Beuren, I. M. (2018). Análise de Artigos Publicados em Periódicos Internacionais sobre Narrativas Contábeis de Empresas. Enfoque Reflexão Contábil, 37(4), 1-20.
DOI:
10.4025/enfoque.v37i4.33585
Link Permanente:
http://www.spell.org.br/documentos/ver/52070/analise-de-artigos-publicados-em-periodicos-internacionais-sobre-narrativas-contabeis-de-empresas/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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