LITERATURE REVIEW ON BUDGET IN FIVE YEARS IN INTERNATIONAL JOURNALS FROM 2000 TO 2009

  • Giancarlo Gomes Universidade Regional de Blumenau
  • Carlos Eduardo Facin Lavarda Universidade Regional de Blumenau
  • Edson Wilson Torrens Universidade Regional de Blumenau
Keywords: Budget, Scientific Production, International Journals.

Abstract

This article analyzed the scientific production budget in the literature. The budget is a combination of information flow, administrative processes and procedures which are part of the short-term planning and control system of an organization. Regarding the research plan, this work is characterized as descriptive, longitudinal, and as a means of documentary research. The research is of type desk research and sought publications in a period between 2000 and 2009. It was found that over a period of 10 years, there were 40 international and 11 national papers dealing with budget. Stands a concentration  of publications in the journal Organization & Accounting Society. The year 2000 had the highest number of publications. Most of the articles were undertaken by one or two authors. The survey was the predominant type of research. The work that has figured more times the references of these articles was "Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack" the researcher Mark S. Young (1995). Although referenced less often, the books still figured as the second largest source of research, highlighting the most of them referenced Multiple Regression in Behavioral Research author Elazar Pedhazur (1982) with five references. The issue in Brazil is incipient in relation to the amount of work done abroad.

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Author Biographies

Giancarlo Gomes, Universidade Regional de Blumenau

Doutorando em Ciências Contábeis e Administração na Universidade Regional de Blumenau (FURB) – Blumenau-SC, Brasil.

Mestrado em Administração pela Fundação Universidade Regional de Blumenau Especialização em Sistemas da Produção.

Graduação em Administração pela Universidade do Oeste de Santa Catarina

Carlos Eduardo Facin Lavarda, Universidade Regional de Blumenau

Professor do Departamento de Contabilidade na Universidade Regional de Blumenau (FURB) no Programa de Pós-graduação em Ciências Contábeis (PPGCC) – Blumenau-SC, Brasil

Doutor em Contabilidade pela Universidade de Valência

Edson Wilson Torrens, Universidade Regional de Blumenau

Doutorando em Ciências Contábeis e Administração na Universidade Regional de Blumenau (FURB) – Blumenau-SC, Brasil

Chefe do Departamento de Comércio Exterior na Universidade da Região de Joinville (UNIVILLE)

Mestrado em Ciências da Computação pela Universidade Federal de Santa Catarina (UFSC)

How to Cite
Gomes, G., Lavarda, C. E., & Torrens, E. (1). LITERATURE REVIEW ON BUDGET IN FIVE YEARS IN INTERNATIONAL JOURNALS FROM 2000 TO 2009. REGE Revista De Gestão, 19(1). https://doi.org/10.5700/issn.2177-8736.rege.2012.49864
Section
Finanças