Bibliometric Analysis of Articles about Controllership Published in Periodicals of Post-Graduation Programs in Accounting Recommended by Capes

Abstract

The objective of this study is to analyze the references used in publications on Controllership, found in the titles, abstracts and key-words in the periodicals elaborated by the Post-Graduate Programs in Accounting recommended by CAPES. The methodology used to conduct this search, about the objectives, was of descriptive type. About the procedures was classified as survey with quantitative approach. The criterion for selecting the articles was the use of the word Controllership in the title, summary or key-words, looking at the referenced literature in published articles. The population comprised 17 programs recommended by CAPES. The sample was composed by 8 recommended programs that provide access to the periodicals by the internet way. As a final result of bibliometric analysis, it was found that 55.4% of the references used in surveyed articles are international.