Theoretical Profile of Publications on Budget in Brazilian and International Journals (2003-2013)

Abstract

The aim of this study was to analyze the theoretical content of academic articles published on the topic budget in major national and international journals in the period 2003-2013. It was performed a bibliographic study with quantitative approach, which included a final sample of 45 articles. In the quantitative phase, descriptive statistics, multivariate regression analysis and logistic regression analysis were applied. The main results indicated that the number of references of the studies showed a positive and significant relationship with the academic content that is present in the introduction and theoretical framework. Moreover, it was observed that there was no significant relationship between the characteristics of the articles and theoretical contribution (dummy variable) in the final considerations of the papers. Since the approach used in this article was not found in a previously published study, it is understood that a new thread can be started and may also assist researchers in the selection of articles to support future research to be undertaken in this area.