{"id":"https://openalex.org/W2226713086","doi":"https://doi.org/10.18696/reunir.v2i3.64","title":"REVISTA DE CONTABILIDADE DO MESTRADO EM CI\u00caNCIAS CONT\u00c1BEIS DA UERJ: UMA AN\u00c1LISE DE OITO ANOS DE PUBLICA\u00c7\u00c3O (2003 A 2011)","display_name":"REVISTA DE CONTABILIDADE DO MESTRADO EM CI\u00caNCIAS CONT\u00c1BEIS DA UERJ: UMA AN\u00c1LISE DE OITO ANOS DE PUBLICA\u00c7\u00c3O (2003 A 2011)","publication_year":2015,"publication_date":"2015-12-15","ids":{"openalex":"https://openalex.org/W2226713086","doi":"https://doi.org/10.18696/reunir.v2i3.64","mag":"2226713086"},"language":"pt","primary_location":{"id":"doi:10.18696/reunir.v2i3.64","doi":"https://doi.org/10.18696/reunir.v2i3.64","is_oa":true,"landing_page_url":"https://doi.org/10.18696/reunir.v2i3.64","pdf_url":"https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/download/64/pdf","source":{"id":"https://openalex.org/S2736737678","display_name":"REUNIR Revista de Administra\u00e7\u00e3o Contabilidade e Sustentabilidade","issn_l":"2237-3667","issn":["2237-3667"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312408","host_organization_name":"Federal University of Campina Grande","host_organization_lineage":["https://openalex.org/P4310312408"],"host_organization_lineage_names":["Federal University of Campina Grande"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REUNIR: Revista de Administra\u00e7\u00e3o, Contabilidade e Sustentabilidade","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/download/64/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033539529","display_name":"F\u00e1bia Jaiany Viana de Souza","orcid":"https://orcid.org/0000-0001-5528-3229","observed_orcids":["https://orcid.org/0000-0001-5528-3229"]},"institutions":[{"id":"https://openalex.org/I35046152","display_name":"Universidade Federal do Rio Grande do Norte","ror":"https://ror.org/04wn09761","country_code":"BR","type":"education","lineage":["https://openalex.org/I35046152"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"F\u00e1bia Jaiany Viana de Souza","raw_affiliation_strings":["UFRN"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UFRN","institution_ids":["https://openalex.org/I35046152"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085262485","display_name":"Maur\u00ed\u00adcio Corr\u00eaa da Silva","orcid":"https://orcid.org/0000-0003-2036-5237","observed_orcids":["https://orcid.org/0000-0003-2036-5237"]},"institutions":[{"id":"https://openalex.org/I35046152","display_name":"Universidade Federal do Rio Grande do Norte","ror":"https://ror.org/04wn09761","country_code":"BR","type":"education","lineage":["https://openalex.org/I35046152"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Maur\u00edcio Corr\u00eaa da Silva","raw_affiliation_strings":["UFRN"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UFRN","institution_ids":["https://openalex.org/I35046152"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020577039","display_name":"Aneide Oliveira Ara\u00fajo","orcid":"https://orcid.org/0000-0002-7106-3290","observed_orcids":["https://orcid.org/0000-0002-7106-3290"]},"institutions":[{"id":"https://openalex.org/I35046152","display_name":"Universidade Federal do Rio Grande do Norte","ror":"https://ror.org/04wn09761","country_code":"BR","type":"education","lineage":["https://openalex.org/I35046152"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Aneide Oliveira Araujo","raw_affiliation_strings":["UFRN"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UFRN","institution_ids":["https://openalex.org/I35046152"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5051250540","display_name":"Jos\u00e9 Dion\u00edsio Gomes da Silva","orcid":"https://orcid.org/0000-0002-7289-0220","observed_orcids":["https://orcid.org/0000-0002-7289-0220"]},"institutions":[{"id":"https://openalex.org/I35046152","display_name":"Universidade Federal do Rio Grande do Norte","ror":"https://ror.org/04wn09761","country_code":"BR","type":"education","lineage":["https://openalex.org/I35046152"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Dion\u00edsio Gomes da Silva","raw_affiliation_strings":["UFRN"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UFRN","institution_ids":["https://openalex.org/I35046152"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I35046152"],"apc_list":null,"apc_paid":null,"fwci":2.2878,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.91992815,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"2","issue":"3","first_page":"69","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10102","display_name":"scientometrics and bibliometrics research","score":0.9413999915122986,"subfield":{"id":"https://openalex.org/subfields/3309","display_name":"Library and Information Sciences"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10102","display_name":"scientometrics and bibliometrics research","score":0.9413999915122986,"subfield":{"id":"https://openalex.org/subfields/3309","display_name":"Library and Information Sciences"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13284","display_name":"Psychology Research and Bibliometrics","score":0.025200000032782555,"subfield":{"id":"https://openalex.org/subfields/3205","display_name":"Experimental and Cognitive Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13516","display_name":"Publishing and Scholarly Communication","score":0.013299999758601189,"subfield":{"id":"https://openalex.org/subfields/3309","display_name":"Library and Information Sciences"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/bibliometrics","display_name":"bibliometric analysis","score":0.7670000195503235},{"id":"https://openalex.org/keywords/authorship-characteristics","display_name":"authorship characteristics","score":0.628000020980835},{"id":"https://openalex.org/keywords/gender-and-authorship","display_name":"gender and authorship","score":0.6740000247955322},{"id":"https://openalex.org/keywords/research-output","display_name":"research output","score":0.3619999885559082},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.7749999761581421},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"financial accounting","score":0.9629999995231628},{"id":"https://openalex.org/keywords/brazilian-accounting-literature","display_name":"Brazilian accounting literature","score":0.36500000953674316}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5011634826660156},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4304271936416626},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.39105933904647827}],"mesh":[],"locations_count":8,"locations":[{"id":"doi:10.18696/reunir.v2i3.64","doi":"https://doi.org/10.18696/reunir.v2i3.64","is_oa":true,"landing_page_url":"https://doi.org/10.18696/reunir.v2i3.64","pdf_url":"https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/download/64/pdf","source":{"id":"https://openalex.org/S2736737678","display_name":"REUNIR Revista de Administra\u00e7\u00e3o Contabilidade e Sustentabilidade","issn_l":"2237-3667","issn":["2237-3667"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312408","host_organization_name":"Federal University of Campina Grande","host_organization_lineage":["https://openalex.org/P4310312408"],"host_organization_lineage_names":["Federal University of Campina Grande"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REUNIR: Revista de Administra\u00e7\u00e3o, Contabilidade e Sustentabilidade","raw_type":"journal-article"},{"id":"pmh:oai:ojs.150.165.111.246:article/64","doi":null,"is_oa":false,"landing_page_url":"https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/64","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:UFCG","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:agregador.ibict.br.RI_UFRN:oai:repositorio:123456789/19070","doi":null,"is_oa":true,"landing_page_url":"https://www.rcaap.pt/detail.jsp?id=oai:agregador.ibict.br.RI_UFRN:oai:repositorio:123456789/19070","pdf_url":null,"source":{"id":"https://openalex.org/S4306402433","display_name":"Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:repositorio.ufrn.br:123456789/19070","doi":null,"is_oa":true,"landing_page_url":"https://repositorio.ufrn.br/jspui/handle/123456789/19070","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:UFRN","raw_type":"info:eu-repo/semantics/publishedVersion"},{"id":"pmh:oai:americanae.aecid.es:1677511","doi":null,"is_oa":true,"landing_page_url":"https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/64","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"REUNIR Revista de Administra\u00e7\u00e3o Contabilidade e Sustentabilidade; v. 2 n. 3 (2012): REUNIR; 69-85","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:americanae.aecid.es:3338689","doi":null,"is_oa":true,"landing_page_url":"http://americanae.aecid.es/americanae/es/registros/registro.do?tipoRegistro=MTD&idBib=3338689","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"reponame:Reposit\u00f3rio Institucional da UFRN","raw_type":"info:eu-repo/semantics/publishedVersion"},{"id":"pmh:oai:doaj.org/article:426752a05db744aa99e773fe590b4d12","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/426752a05db744aa99e773fe590b4d12","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Reunir , Vol 2, Iss N\u00ba 3, Pp 69-85 (2012)","raw_type":"article"},{"id":"pmh:oai:https://repositorio.ufrn.br:123456789/19070","doi":null,"is_oa":true,"landing_page_url":"https://repositorio.ufrn.br/jspui/handle/123456789/19070","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"reponame:Reposit\u00f3rio Institucional da UFRN","raw_type":"info:eu-repo/semantics/publishedVersion"}],"best_oa_location":{"id":"doi:10.18696/reunir.v2i3.64","doi":"https://doi.org/10.18696/reunir.v2i3.64","is_oa":true,"landing_page_url":"https://doi.org/10.18696/reunir.v2i3.64","pdf_url":"https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/download/64/pdf","source":{"id":"https://openalex.org/S2736737678","display_name":"REUNIR Revista de Administra\u00e7\u00e3o Contabilidade e Sustentabilidade","issn_l":"2237-3667","issn":["2237-3667"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312408","host_organization_name":"Federal University of Campina Grande","host_organization_lineage":["https://openalex.org/P4310312408"],"host_organization_lineage_names":["Federal University of Campina Grande"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REUNIR: Revista de Administra\u00e7\u00e3o, Contabilidade e Sustentabilidade","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2226713086.pdf","grobid_xml":"https://content.openalex.org/works/W2226713086.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2340628203","https://openalex.org/W2065678286","https://openalex.org/W7033890795","https://openalex.org/W2896459945","https://openalex.org/W7220816415","https://openalex.org/W4294010329","https://openalex.org/W2989424416","https://openalex.org/W2769319133","https://openalex.org/W3118181076","https://openalex.org/W2121139485"],"abstract_inverted_index":{"Esta":[0],"pesquisa":[1],"tem":[2],"como":[3],"objetivo":[4],"geral":[5],"analisar":[6],"as":[7,31],"caracter\u00edsticas":[8],"dos":[9,118],"artigos":[10,42,80,106,119],"publicados":[11,44,81],"na":[12,92],"Revista":[13,131],"de":[14,25,53,77,90,105,132],"Contabilidade":[15,121,124,133],"do":[16,57,134],"Mestrado":[17,135],"em":[18,136],"Ci\u00eancias":[19,137],"Cont\u00e1beis":[20,138],"da":[21,139],"UERJ,":[22],"no":[23,45],"per\u00edodo":[24,46],"2003":[26],"a":[27,64,67],"2011.":[28],"Foram":[29],"utilizadas":[30],"pesquisas":[32],"descritiva,":[33],"bibliogr\u00e1fica":[34],"e":[35,48,66,82,113,123],"qualitativa.":[36],"Os":[37],"resultados":[38],"revelaram":[39],"que":[40,49,63,72,83,101,114],"115":[41],"foram":[43,69],"analisado":[47],"existiu":[50],"o":[51,74,84,87,103],"predom\u00ednio":[52,104],"autores":[54,78],"professores":[55],"doutores":[56],"sexo":[58],"masculino.":[59],"Al\u00e9m":[60],"disso,":[61],"observou-se":[62],"UERJ":[65],"UFSC":[68],"\u00e0s":[70],"institui\u00e7\u00f5es":[71],"apresentaram":[73],"maior":[75,88],"n\u00famero":[76,89],"com":[79,86,107,110],"autor":[85],"publica\u00e7\u00f5es":[91],"revista":[93],"\u00e9":[94],"Vicente":[95],"M.":[96],"Ripoll":[97],"Feliu.":[98],"Constatou-se":[99],"ainda,":[100],"existe":[102],"natureza":[108],"qualitativa,":[109],"referencias":[111],"brasileiras":[112],"os":[115],"principais":[116],"temas":[117],"foram:":[120],"Gerencial":[122],"Financeira.":[125],"Palavras-chave:":[126],"Produ\u00e7\u00e3o":[127],"Cient\u00edfica.":[128],"Estudo":[129],"Bibliom\u00e9trico.":[130],"UERJ.":[140]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}