Tendências atuais de pesquisa sobre “sticky costs” na literatura contábil. Revisão bibliométrica
DOI:
https://doi.org/10.17533/udea.rc.n86a04Palavras-chave:
assimetria de custos, contabilidade gerencial, custos rígidos (sticky costs), evolução de custosResumo
Este artigo busca comparar os resultados da pesquisa de Ibrahim e A (2022), com relação às publicações feitas em bases de dados da América Latina sobre custos rígidos (sticky costs). Quanto à metodologia, a comparação foi feita por meio de revisão bibliométrica de artigos sobre custos rígidos (sticky costs) publicados em bases de dados latino-americanas. Foi utilizada uma abordagem bibliométrica, baseada nas bases de dados latino-americanas citadas. Todos os artigos foram coletados e organizados em uma matriz usando os programas Microsoft Excel e Voyant Tools. A abordagem bibliométrica é importante para compreender a tendência na América Latina de pesquisas sobre custos rígidos (sticky costs), em termos de frequência e impacto. Em conclusão, propõe-se a necessidade de realizar estudos sobre este tema, analisando os países latino-americanos que têm como objeto de estudo as MPMEs.
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