A PESQUISA EXPERIMENTAL NA CONTABILIDADE GERENCIAL

UMA REVISÃO SISTEMÁTICA

  • Ryan Caldas QUEVEDO
  • Cleston Alexandre dos SANTOS
  • Marcia Maria dos Santos Bortolocci ESPEJO
Palavras-chave: Pesquisa experimental, Contabilidade gerencial, Revisão sistemática de literatura

Resumo

O presente estudo tem como objetivo esclarecer o que revela a literatura acerca da pesquisa experimental na contabilidade gerencial nos últimos dez anos nas bases de dados Science Direct e Web of Science, a partir de uma Revisão Sistemática da Literatura (RSL), com base no modelo RBS Roadmap proposto por Conforto, Amaral e Silva (2011). Sendo realizada uma análise quantitativa e qualitativa dos resultados com uma amostra final que se constitui de 28 artigos, sendo 21 na base Science Direct e 7 na base Web of Science, nos periódicos Management Accounting Research, Accounting, Organizations and Society e Revista de Contabilidad. Ao se analisar os artigos selecionados, foi possível observar que o método experimental pode ser aplicado em várias situações e contextos em que há a manipulação das variáveis dependentes e independentes e as observações no comportamento, como no processo que envolve julgamento e tomada de decisão. Como recomendação para pesquisas futuras, sugere-se abranger outras bases de dados e também diversificar as palavras-chave.

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Publicado
2021-07-01
Como Citar
QUEVEDO, R. C.; SANTOS, C. A. DOS; ESPEJO, M. M. DOS S. B. A PESQUISA EXPERIMENTAL NA CONTABILIDADE GERENCIAL. Anais do Simpósio Sul-Mato-Grossense de Administração , v. 4, n. 4, p. 1-20, 1 jul. 2021.
Seção
Artigos - Administração Financeira