Teoria Institucional: Uma Análise Bibliométrica na Pesquisa em Contabilidade

ID:
53292
Resumo:
OBJETIVO: Analisar como os estudos embasados pela Teoria Institucional nas pesquisas em contabilidade têm sido realizados. MÉTODO: A busca utilizou o Kwowledge Development Process Constructivist, delimitada nos artigos publicados nos anos de 1993 a 2018. Foram utilizadas sete bases de dados e selecionado um Portfólio Bibliográfico com 148 artigos referentes ao tema. RESULTADOS: O trabalho encontrou (i) 27 estudos teóricos e 121 empíricos; (ii) a maioria dos estudos é qualitativo; (iii) técnicas mais utilizadas foram as entrevistas semiestruturadas e análise de documentos; (iv) a maioria utilizou a Nova Sociologia Institucional; (v) os autores destaques das correntes foram Burns e Scapens (2000) (OIE), Williamson (2000) (NIE) e DiMaggio e Powell (1983) (NIS); (vi) a teoria da Agência e teoria da Estruturação foram as que mais apareceram além da teoria Institucional; e (vii) as sugestões para futuros trabalhos apontam para alteração da técnica de coleta e análise utilizada na pesquisa, mudança do contexto analisado, exploração de ambientes heterogêneos, utilização de estudos longitudinais e métodos quantitativos. CONTRIBUIÇÕES: O estudo traz contribuições ao fazer a análise de como a teoria Institucional está sendo aplicada nos estudos de diversas áreas de pesquisa em Contabilidade, identificando os principais estudos de cada corrente teórica, os métodos utilizados, sugestões dos trabalhos e apontando caminhos, assim, servindo de base teórica para futuras pesquisas empíricas nesta área.
Citação ABNT:
LUZ, I. P.; LISBOA, F. V.; LAVARDA, C. E. F.; VICENTE, E. F. R. Teoria Institucional: Uma Análise Bibliométrica na Pesquisa em Contabilidade . Revista de Educação e Pesquisa em Contabilidade, v. 12, n. 4, p. 486-504, 2018.
Citação APA:
Luz, I. P., Lisboa, F. V., Lavarda, C. E. F., & Vicente, E. F. R. (2018). Teoria Institucional: Uma Análise Bibliométrica na Pesquisa em Contabilidade . Revista de Educação e Pesquisa em Contabilidade, 12(4), 486-504.
DOI:
http://dx.doi.org/10.17524/repec.v12i4.1873
Link Permanente:
http://www.spell.org.br/documentos/ver/53292/teoria-institucional--uma-analise-bibliometrica-na-pesquisa-em-contabilidade-/i/pt-br
Tipo de documento:
Artigo
Idioma:
Português
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