Panorama dos estudos sobre a história das ciências contábeis

Abstract

Accounting as a social science evolves as society and economy transforms, it is necessary to know the temporal trajectory through which it passed to understand contemporary concepts and theories. Thus, the purpose of this article is to present a panorama about the scientific production related to the historical evolution of the accounting sciences. In order to do this, the bibliography on the subject was reviewed in the articles of the coordination of improvement of personnel of higher level (CAPES) included between 2010 and 2016 the Bibliometric analysis to describe the aspects concerning the location, authorship, Language and to know the trends in subtopics of the articles surveyed. It also performs a cross-sectional study that proposed a panorama on the subject. The process of building the portfolio made it possible to carry out an analysis of 85 articles aligned with the theme. It is concluded, through bibliometric analysis, that the volume of literary production is decreasing or constant; Most of the articles have one author each; English is the predominant language; The country with the largest number of articles is Brazil; The most fruitful authors are a Spanish author and a Portuguese author. In the analysis of the keywords it was noted that the most mentioned subtopic is about the evolution of accounting practices. This way, despite the number of surveys having a decrease, the theme still offers many possibilities to explore.