Accounting expertise: bibliometric and sociometric analysis in journals and national congresses in the period from 2007 to 2011

Abstract

The study aimed at identifying the bibliometric and sociometric characteristics of scientific production in accounting expertise in Brazil between the years 2007 and 2011. The sample included 25 articles that contained the words: "expert" or "expertise" in the keywords, title or summary and that dealt specifically with expertise in accounting from 2007 to 2011. The results showed that the publications were more intense in 2007 and 2008. The theme is widespread in only nine journals and there is virtually no publication on those considered of a high impact level. There was the participation of 51 authors and 22 institutions in the study. The universities with the highest number of articles were not those that had the greatest bond of cooperation. The main topics covered were structure and quality of the expert report and the conditions of teaching expertise in graduation courses, restricting themselves to certain regions. With regard to the references, the greater part of domestic books and the most cited authors were those who have textbooks published in respect of the subject matter and that are constantly used in graduation courses. Considering that only 25 articles were published during the period of the analysis, it was concluded that the theme is little explored, both in academic and professional areas, suggesting that future research should be undertaken on the theme "expertise accounting". Moreover, the poor relations of collaboration between researchers and institutions, eventually characterize little cohesive and poorly integrated network.