Subjetividade contábil: uma análise bibliográfica da produção científica

Abstract

This research aimed to identify the evolution of the main categories of intellectual production related to accounting subjectivism in the last 20 years (period 2001 to 2020) through bibliometric and bibliographic review procedures, segregating the scientific production included in the sample by category, year of publication and country / region. After analyzing 202 papers available on the Web of Science platform, five main categories related to accounting subjectivity were reached, namely: Management, Business Finance, Economics, Business and Public Administration. The analysis revealed that more than 70% of the works that address the subjectivity subject in the accounting area are treated from a managerial or financial perspective. Additionally, the results demonstrate a greater thematic occurrence in periods in which economic or political crises are registered. England appears as the country that most contributed to the scientific production related to accounting subjectivity in the time period examined, followed by the United States and Australia, respectively. Brazil occupies the eighth position in the ranking of countries that addressed the theme between 2001 and 2020.