Análise bibliométrica da produção científica em contabilidade ligada aos créditos de carbono<p>Bibliometric analysis of scientific production in accounting related to carbon credits
Keywords:
Bibliometria. Contabilidade Ambiental. Créditos de Carbono.Abstract
Este artigo tem como objetivo analisar o perfil da produção científica na área de pesquisa em contabilidade ligada aos créditos de carbono. Quanto à metodologia, classifica-se como uma pesquisa qualitativa, além de ser descritiva e bibliográfica é também, uma pesquisa bibliométrica, permitindo a identificação e descrição de uma série de padrões na produção do conhecimento científico. A análise bibliométrica foi realizada nos anais dos principais eventos nacionais de Contabilidade e Administração no período de 2004 a 2014. Os resultados demonstram que esses estudos começaram a ser publicados em 2007; com relação ao número de autores por artigo, o número maior de publicações está relacionado com dois autores por artigo; a autora mais prolífica foi a Maisa de Souza Ribeiro, com três publicações; as instituições de ensino superior mais prolíficas foram a Faculdade de Economia Administração e Contabilidade da Universidade de São Paulo; em relação à quantificação do número de páginas por artigo, seis dos onze artigos têm entre 16 e 18 páginas; nas palavras-chave, apurou-se que as de maior frequência foram: “contabilidade”, “Protocolo de Quioto”, “MDL” e “crédito de carbono”; em relação aos tratamentos metodológicos o procedimento de coleta de dados mais utilizado foi o documental; a participação média das referências nacionais é de 22,64 por artigo, superior às internacionais que foram de 9,21. Assim, concluiu-se que há deficiência e falta de profundidade nos estudos, demonstrando que o tratamento dos créditos de carbono na área contábil ainda estão contraídos por ser um mercado relativamente novo sem regulamentação pelos órgãos contábeis.References
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