Ética e sustentabilidade na gestão contábil: Uma análise documental no contexto Mundial nos períodos 2009 - 2018
DOI:
https://doi.org/10.17533/udea.rc.n75a02Palavras-chave:
ética, sustentabilidade, contabilidade e comportamentos éticosResumo
O trabalho teve como objetivo analisar as principais características bibliográficas da produção científica mundial relacionada com ética e sustentabilidade na gestão contábil, a partir de uma análise descritiva da evolução quantitativa das publicações, citas, redes de colaboração internacional, produtividade dos principais autores e termos frequentes nas publicações de revistas científicas. Foi realizada uma análise documental sustentada no uso das ferramentas de análise bibliométrica, baseada em informação de publicações de revistas científicas indexadas em Web Of Science (WOS) e a utilização do software conhecido como VOSviewer, que facilita a visualização de mapas bibliométricos. Esta metodologia de pesquisa, inserida no campo de meta-estudos reflexivos de literatura, permite obter uma visão geral das tendências das pesquisas científicas relacionadas com ética e sustentabilidade. Efetivamente, o estudo dá informação sobre as principais redes de colaboração e os clusters temáticos da produção científica a partir da exploração da literatura académica disponível em WOS. Os resultados identificam 98 documentos científicos entre os períodos 2009-2018 que somam um total de 3.020 citas, entre os que sobressaem duas publicações que têm a maior visibilidade por número de citas: 1) Stakeholder Theory: The State of the Art (Parmar et al., 2010) e 2) Sustainability in mining, minerals and energy: new processes, pathways and human interactions for a cautiously optimistic future (Moran, CJ; Lodhia, S; Kunz, NC; Huisingh, D, 2014). Do mesmo modo, estabeleceu-se que a revista com maior visibilidade é Academy of Management Annals, dos Estados Unidos, na qual tratam-se assuntos de administração e economia. Sobre as futuras linhas de estudos evidenciam-se: Sustentabilidade empresarial, Ética e transformação organizacional e visão social ética. As limitações do estudo centram-se na estratégia metodológica proposta pelos autores, ao limitar a pesquisa e seleção de publicações relacionadas a uma base de dados WOS só, dada a possibilidade de que existam alguns estudos com valiosos aportes sem estar indexados na base de dados.
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