Perícia contábil a expansão de produções científicas publicadas durante as últimas décadas: mapeamento dos anos de 1999 a 2022 em períodicos e anais de congresso

Abstract

Accounting expertise is one of the activities within accounting, and its objective is to bring the truth through analyses, whether judicial or extrajudicial, where it requires attention and dedication from the expert accountant, being an activity of utmost importance for society. Given the large chain of areas that accounting expertise brings, this study has the general objective of presenting the production of scientific works focused on accounting expertise. From 1999 to 2022, 55 works were extracted, 37 from periodicals and 18 from annals. as In terms of methodological procedures, this study is quantitative, bibliographic and descriptive, under bibliometric analysis. As a result, research focused on the area of accounting expertise over the years has not produced relevant results, with scientific production continuing to be low, but the USP Controllership and Accounting Congress and the periodical Pensar accounting are the ones that stood out the most in relation to the others, despite the low production, in relation to authors it was observed that publications with fewer authors publish more, thus addressing lotka's law which is to estimate the degree of relevance of authors' journals in an area of knowledge. In the authors' titles, the “master's degree” is the degree where there were the most publications. The methodology that was most discussed in the area was bibliometrics with a total of 17 publications. In the analysis of the sex of the authors, as a result, males are those who made the most publications in relation to the area of accounting expertise and finally the most prominent words in the word cloud in all works with the methodology focused on accounting expertise, were “research ” with 72 occurrences, the word “study” with 58, “experts” with 51, “accounting expertise” and “process” with 50 occurrences used in all works.