O perfil da pesquisa contábil sobre IFRS: uma revisão bibliométrica dos artigos internacionais sobre a matéria

Andressa Iovine Martins; Belmiro Nascimento João; Jose Carlos Marion

doi:10.21710/rch.v7i0.62

Authors

Andressa Iovine Martins
Belmiro Nascimento João
Jose Carlos Marion

DOI:

https://doi.org/10.21710/rch.v7i0.62

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 areaof International Financial Reporting Standards (IFRS) around the world; who is carrying onsuch 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 thisRevista CientÃfica Hermes 7: 133-154, 2012subject 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 Institutefor Scientific Information â€“ ISI â€“ Citation Indexes. It was found 150 articles for the researchlookout of â€œInternational Financial Reporting Standardsâ€ and 147 for â€œIFRSâ€ found in thefour main categories of WoS related to that subject. According to the two used terms forresearch, the result was quite conflicting. It was observed that the more productive writers arenot necessarily the most influential ones, which also occurred in regard to periodicpublications. The large majority of the production occurred from 2006 on, and the countriesthat stood out more, in quantity terms, were the United States of America, Germany, Australiaand England.

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