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Article . 2024
License: CC BY NC ND
Data sources: ZENODO
ZENODO
Article . 2024
License: CC BY NC ND
Data sources: Datacite
ZENODO
Article . 2024
License: CC BY NC ND
Data sources: Datacite
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Um panorama da Produção Científica em Perícia Contábil no Brasil

An overview of Scientific Production in Accounting Expertise in Brazil
Authors: Dias Ferreira, Leonel Carlos; Reginato, Luciane;

Um panorama da Produção Científica em Perícia Contábil no Brasil

Abstract

A perícia contábil no Brasil desempenha cada vez mais importante papel na esfera judicial, no meio empresarial e na sociedade. As empresas e o Juízo, em seus exercícios, necessitam do trabalho da perícia para que sejam conduzidas as ações e tomadas as decisões mais acertadas no que diz respeito às questões da contabilidade. Encarregando-se dos temas financeiro, trabalhista, tributário, societário, ambiental, recuperação judicial e falências, gerencial, esta área mostra grande contribuição por meio de estudos e pesquisas científicas. Nesse âmbito é que o presente estudo promove seu interesse e sua contribuição, com o objetivo de analisar a produção científica em perícia contábil no Brasil, evidenciado temáticas, autores e coautores, período e, essencialmente, as oportunidades para que novas pesquisas sejam desenvolvidas a fim de engrandecer esta vertente da perícia brasileira. Como metodologia do estudo foram utilizados a bibliometria e elementos da análise de conteúdo, sendo os dados coletados da plataforma SPELL – Scientific Periodicals Electronic Library e do Google Acadêmico. Foram usados o software VOSviewer e planilhas eletrônicas para a análise dos dados. Os resultados indicaram 86 artigos científicos publicados em Revistas brasileiras, entre 2016 e 2024, abarcando diversos temas da perícia contábil, tais como previdenciário, contábil-financeiro, forense, habilidades do perito e características do profissional, falências e recuperação de empresas, trabalhista, análises bibliométricas, ambiental. Além disso, foram revelados os autores, a cronologia e a geografia das publicações, bem como dados qualitativos destas pesquisas. Esta pesquisa contribui com a continuidade do mapeamento da publicação brasileira na perícia contábil.

Accounting expertise in Brazil plays an increasingly important role in the judicial sphere, in the business environment, and in society. Companies and courts, in their operations, require the work of forensic accounting to guide actions and make the most appropriate decisions regarding accounting matters. Addressing financial, labor, tax, corporate, environmental, judicial recovery and bankruptcy, and management issues, this field makes a significant contribution through studies and scientific research. In this context, the present study seeks to offer its contribution by analyzing the scientific production on forensic accounting in Brazil, highlighting topics, authors and co-authors, time periods, and, essentially, opportunities for new research to be developed in order to enhance this area of Brazilian expertise. The methodology employed includes bibliometrics and elements of content analysis, with data collected from the SPELL platform - Scientific Periodicals Electronic Library and Google Scholar. The software VOSviewer and electronic spreadsheets were used for data analysis. The results identified 86 scientific articles published in Brazilian journals between 2016 and 2024, covering various topics in forensic accounting, such as social security, accounting-financial, forensic accounting, expert skills and professional characteristics, bankruptcies and business recovery, labor issues, bibliometric analyses, and environmental matters. Additionally, the study revealed the authors, chronology, and geography of the publications, as well as qualitative data from these studies. This research contributes to the ongoing mapping of Brazilian publications in forensic accounting.

Related Organizations
Keywords

Perícia contábil, Bibliometria, Bibliometrics, Publicação científica, Forensic Accounting, Scientific Publication

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
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
Green