Levantamento bibliomético sobre pesquisas na área pública nos programas de mestrado e doutorado em contabilidade nas universidades federais da região sul do Brasil

Abstract

This paper aims to make a bibliometric survey on the subject that involves the public area in the graduate courses stricto sensu in Accounting in the federal public institutions of the South region of Brazil. It was sought to identify in the dissertations and theses the themes that are being studied and highlight the studies that deal with the theme Public Transparency. This is a descriptive research, regarding the procedure was used bibliometric survey and bibliographic research, with qualitative approach. A mapping of master's and doctoral programs in Accounting in Brazil was carried out, recognized by CAPES. In an intentional way, the South Region was chosen to survey the theses and dissertations to be analyzed. For the selection of the dissertations used in the study, the Electronic Library of Theses and Dissertations (IBTD) of each federal university of the Southern Region of Brazil was surveyed through electronic consultation. The survey process returned 267 dissertations, being 139 dissertations from the Federal University of Paraná (UFPR) and 128 dissertations from the Federal University of Santa Catarina (UFSC). The term "public" was used as a key word, which returned a total of 191 dissertations not necessarily focused on the research theme. In this sense, a refinement process was carried out by reading the title, abstract and dissertation keywords to identify the words "public accounting", "public management", "fiscal responsibility" and "public administration". Sample of 23 dissertations. The question that guides this research is: how the subject that surrounds the public area has been approached in the graduate courses stricto sensu of Accounting in the federal public universities of the South region of Brazil? The results obtained indicate that the topics covered are: Budget Transparency and Internal Control; Fiscal Management; Brazilian Accounting Standards Applied to the Public Sector; Public budget; Costs and Management Accounting in the Public Sector; Public finances; and others. The methodologies were also analyzed in the dissertations of the sample obtaining as far as the objectives the descriptive research, technical procedure the bibliographical and documentary research and approach of the quali-quantitative problem as the most used.