Analysis of published articles in international journals about accounting narratives of companies

Abstract

This study aims to identify the characteristics of scientific publications on literature fragment concerning the financial accounts of companies. We conducted exploratory research with a qualitative approach, with the database bibliographic documentary procedure. By applying the search command from the database constructed from the search axis and their respective sets of key words, there was obtained 7,182 articles. In the keywords of the adhesion test was selected five articles according to a randomization protocol to validate the bank selected articles, wherein the literature research portfolio resulted in 31 articles. In bibliometric analysis highlights were the authors most important, journals with the highest number of publications and articles with greater scientific relevance. In epistemological approach of the articles, there was a predominance of functionalist/positivist approach, although interpretive studies have been constant over time. In the analysis of theoretical affiliation, the four lenses considered (thinking/persuasion, textual features, message and print management) were observed. It is concluded that, in systematizing the construction of researchers’ knowledge, gaps are pointed out and advances are made in this area of knowledge.