A carregar...
Publicação
O papel da contabilidade de gestão no setor vinícola
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 213.76 KB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A literatura que investiga a Contabilidade de Gestão (CG), apesar de recente já vai algo extensa e fragmentada, assumindo diferentes abordagens e contribuindo em diversas áreas
do setor vinícola. Portanto, importa analisar, sintetizar e reportar os assuntos que têm sido investigados neste setor, com a finalidade de evidenciar de forma clara à comunidade científica o que já foi feito e o que falta fazer sobre o fenómeno destacado. O objetivo principal deste artigo consiste na revisão sistemática da investigação em contabilidade de gestão no setor vinícola e, com esse próposito, foi utilizada a base de dados ISI Web of Science para a recolha de 54 artigos de periódicos relevantes, datados de 1997 a 2018, com a identificação de algumas questões importantes, pelo que foram utilizados 2 clusters para circunscrever a pesquisa por diferentes áreas do setor vinicola. Esta análise foi estruturada de acordo com os tópicos estudados, contextos investigados, perspetivas teóricas, métodos de investigação, e principais técnicas de análise dos dados. Os resultados obtidos proporcionam uma visão geral sobre a estrutura e evolução da investigação em CG e indicam possíveis desenvolvimentos futuros. Esta revisão serviu de base para compreender as lacunas existentes na literatura e sugere uma futura agenda de investigação.
ABSTRACT: The literature that investigates Management Accounting (CG), although recent is already somewhat extensive and fragmented, assuming different approaches and contributing in several areas of the wine sector. Therefore, it is important to analyze, synthesize and report on the subjects that have been investigated in this sector, in order to clearly demonstrate to the scientific community what has already been done and what remains to be done about the highlighted phenomenon. The main objective of this article is the systematic review of management accounting research in the wine sector and, with this purpose, the ISI Web of Science database was used to collect 54 relevant journal articles from 1997 to 2018, with the identification of some important issues, for which two clusters were used to circumscribe the research by different areas of the wine sector. This analysis was structured according to the topics studied, contexts investigated, theoretical perspectives, research methods, and main techniques of data analysis. The results obtained provide an overview of the structure and evolution of CG research and indicate possible future developments. This review served as a basis for understanding gaps in the literature and suggests a future research agenda.
ABSTRACT: The literature that investigates Management Accounting (CG), although recent is already somewhat extensive and fragmented, assuming different approaches and contributing in several areas of the wine sector. Therefore, it is important to analyze, synthesize and report on the subjects that have been investigated in this sector, in order to clearly demonstrate to the scientific community what has already been done and what remains to be done about the highlighted phenomenon. The main objective of this article is the systematic review of management accounting research in the wine sector and, with this purpose, the ISI Web of Science database was used to collect 54 relevant journal articles from 1997 to 2018, with the identification of some important issues, for which two clusters were used to circumscribe the research by different areas of the wine sector. This analysis was structured according to the topics studied, contexts investigated, theoretical perspectives, research methods, and main techniques of data analysis. The results obtained provide an overview of the structure and evolution of CG research and indicate possible future developments. This review served as a basis for understanding gaps in the literature and suggests a future research agenda.
Descrição
Palavras-chave
Contabilidade Revisão sistemática da literatura Vinho Management accounting Systematic review of literature Wine
Contexto Educativo
Citação
MARTINS, Rui Centeno (2018) - O papel da contabilidade de gestão no setor vinícola = The role of management accounting in the wine sector. GESTIN. ISSN 1645-2534. Ano 15, nº 16/17, p. 199-209.
Editora
Escola Superior de Gestão de Idanha-a-Nova