Management Accounting Research: a methodological analysis - doi: 10.4025/enfoque.v30i1.11935

Abstract

Faced with the globalization of accounting, with the importance of management accounting and with the need for Brazilian researchers to publish work abroad, this article aims to analyze the characteristics of the journal Management Accounting Research, which is currently considered the best internationally renowned publication in the area. Therefore, we analyzed 79 articles between 2006 and 2010. When appropriate, we performed a correlation test with the level of significance of 1%, and a X2 test of adequacy of the adjustments. The results showed that there is an average of 20.67 pages per year; 1.86 authors per article, 65.99% of whom are men. The UK is the largest number of publications (29.53%), followed by Australia (12.75%) and France (11.41). The methodology used was descriptive (50.63%), and used survey as a procedure, with 37.98%. The data collection technique used was based on documents (40.51%). Of the papers that used quantitative methods (36.71%), descriptive statistics, correlation and hypothesis testing (using quantitative methods) were the techniques that occur most frequently.