Analysis of methodologies and techniques of research on intangible assets in the events of the accounting area in Brazil

Authors

DOI:

https://doi.org/10.5965/2764747105092016037

Keywords:

intangible assets, methodological characteristics, scientific production

Abstract

This study aims to map the scientific production of events ANPCONT, Congress USP-CC, and BCC ENANPAD, on the theme of intangible assets in the course of all editions held events surveyed in order to outline the methodological characteristics of articles and analyze how the works are distributed, according to the years, the events with respect to the development of the theme. The survey ranks the aims, descriptive, with design and collection of bibliographic data, the nature and technique of data analysis is classified as quantitative and qualitative. The findings show a total of 16,607 articles, with 133 of these works that deal with the subject. The Brazilian Congress of costs showed the greatest volume of articles, but was ANPCONT with the highest percentage of work on the issue when comparing the numbers of items related by Congress. The most productive years were the theme of the 2004, 2005 and 2007 and coincided with the disclosure of important standards for the subject, both national and international level. The decrease of publications since 2010 may reflect the relationship of the subject with convergence of Brazilian standards with international accounting. Methodologically, were high rates of jobs that do not clearly exposed their methodologies, but among the more obvious highlights the descriptive literature, indirect and qualitative research documentary.

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Author Biographies

Carlos Magno Costa da Silva, State University of Paraíba, UFPB, Brazil.

Graduated in Business Administration at the Governador Valadares Administration University, FAGV, Brazil.

Janayna Rodrigues de Morais Luz, State University of Paraíba, UFPB, Brazil.

Has a Master’s degree in Accounting Sciences from the University of Brasília, UnB, Brazil.

Specialist in Cost Accounting from the Paraíba State University, UEPB, Brazil.

Graduated in Accounting Sciences at the Paraíba State University, UEPB, Brazil.

José Ribamar Marques de Carvalho, Federal University of Campina Grande, UFCG, Brazil.

Postdoctoral fellow from the University of Vale do Rio dos Sinos, UNISINOS, Brazil.

PhD in Natural Resources from the Campina Grande Federal University, UFCG, Brazil.

Has a Master’s degree in Accounting Sciences from the Multi-institutional and Inter Regional Graduate Program in Sciences C, UNB/UFPB/UFPE/UF, Brazil.

Specialist in Business Management from the Campina Grande Federal University, UFCG, Brazil.

Graduated in Accounting Sciences at the Paraíba Federal University, UFPB, Brazil.

Scientific reviewer from the Campina Grande Federal University, Center for Legal and Social Sciences.

Lúcia Silva Albuquerque de Melo, Federal University of Campina Grande, UFCG, Brazil.

Has a Master’s degree in Multi-institutional and Interregional Powder Program from the Paraíba Federal University, UFPB, Brazil.

Specialist in Cost Accounting from the Paraíba State University, UEPB, Brazil.

Graduated in Accounting Sciences at the Paraíba State University, UEPB, Brazil.

Kallyse Priscila Soares de Oliveira, State University of Paraíba, UFPB, Brazil.

PhD in Accounting Sciences from the Paraíba Federal University, UFPB, Brazil.

Has a Master’s degree in Accounting Sciences from the Multi-institutional Program UNB/UFPB/UFRN, UNB-UFPB-UFRN, Brazil.

Graduated in Accounting Sciences at the Paraíba State University, UEPB, Brazil.

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Published

2016-06-30

How to Cite

Silva, C. M. C. da, Luz, J. R. de M., Carvalho, J. R. M. de, Melo, L. S. A. de, & Oliveira, K. P. S. de. (2016). Analysis of methodologies and techniques of research on intangible assets in the events of the accounting area in Brazil. Revista Brasileira De Contabilidade E Gestão, 5(9), 037–057. https://doi.org/10.5965/2764747105092016037

Issue

Vol. 5 No. 9 (2016)

Section

Articles

License

Copyright (c) 2016 JOSÉ RIBAMAR MARQUES DE CARVALHO, Carlos Magno Costa Silva, Janayna Rodrigues de Morais Luz, Lúcia Silva Albuquerque, Kallyse Priscila Soares de Oliveira

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