Ensino da Contabilidade Gerencial: uma Análise Descritiva e Bibliométrica
DOI:
https://doi.org/10.21446/scg_ufrj.v0i0.52285Resumo
Esta pesquisa teve como objetivo analisar as principais características de pesquisas presentes no repositório da Scopus sobre o ensino de Contabilidade Gerencial (CG). Com o intuito de atingir este objetivo foram realizadas análises descritivas e bibliométricas – de acoplamento bibliográfico de documentos e de co-ocorrência de palavras-chave através do VOSviewer – na literatura de ensino de contabilidade gerencial entre janeiro de 1990 e janeiro de 2022, tendo sido levantados 126 artigos que compõem a amostra deste estudo. Os principais resultados destas analises, foram: que pesquisas que analisam o ensino de Contabilidade Gerencial vêm crescendo nos últimos anos, mas ainda existem muitos temas que podem ser pesquisados ou aprofundados; as revistas Journal of Accounting Education e Accounting Education, foram as que mais publicaram sobre o tema; a maioria dos autores preferem realizar suas pesquisas em parceria com outros autores; os principais temas pesquisados são as abordagens de ensino e aprendizagem, currículos, experiência em sala de aula, conceitos e conteúdos de Contabilidade Gerencial, desempenho acadêmico dos alunos, entre outras temáticas, que foram observadas nos 10 clusters de acoplamento bibliográfico e nos 7 clusters de co-ocorrência. Espera-se com este artigo contribuir com os futuros pesquisadores da área, dando sugestões para os seus estudos, e promover a evolução do ensino de Contabilidade Gerencial.
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