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Article . 2024 . Peer-reviewed
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ESTUDO BIBLIOMÉTRICO: UMA PESQUISA DAS PUBLICAÇÕES DE CONTABILIDADE TRIBUTÁRIA NAS PRINCIPAIS REVISTAS NACIONAIS ENTRE 2015 E 2020

Authors: Sandro Braz Silva; Antonio Saporito; Daniel Savian Almeida; Anderson Pascoal Constantino; Marcelo Rabelo Henrique;

ESTUDO BIBLIOMÉTRICO: UMA PESQUISA DAS PUBLICAÇÕES DE CONTABILIDADE TRIBUTÁRIA NAS PRINCIPAIS REVISTAS NACIONAIS ENTRE 2015 E 2020

Abstract

A Bibliometria é um dos métodos mais utilizados para analisar a produção científica, e o objetivo principal é obter indicadores das diversas áreas do conhecimento onde o método é aplicado. O Objetivo geral desta pesquisa foi verificar o estado atual da publicação de artigos cientificos referentes ao campo de contabilidade tributária, para isso, foram analisados 2386 artigos de 17 períodicos nacionais de excelencia nacional ou internacional segundo a classificação Qualis. Verificou-se que apenas 3% dos artigos dessas revistas são referentes a contabilidade tributária, e que produção desse campo é concentrada em temas de Agressividade Fiscal, planejamento Tributário e Book-Tax Differences, sendo que não foram encontradas produções referentes a reforma tributária e a poucos estudos acerca da utilização de novas tecnologias e seus impactos.

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold