Volume 6 - Volume 6
INTANGIBLE ASSETS: EVOLUTION OF THE BRAZILIAN SCIENTIFIC PRODUCTION FROM 2004 TO 2013
Abstract
This study aims to highlight the evolution of the scientific literature about the intangible assets
through a Bibliometric research. Scielo electronic libraries and Spell. For both a descriptive and
exploratory research, whose sample consists of scientific articles published in the period 2004 until
2013. Articles were selected through the use of the search tool of electronic libraries, searching the
articles title "section" and the search term was "intangibles". The main results showed that of nine
journals that published on the topic, five are focused on accounting and three for Administration,
with its peak in the year 2009, when observed four publications on the topic. Until 2012 the
majority of authors were male gender, however, after this date if it was found that most of the
publications were performed by authors of the female gender. The study showed that the topic is on
the rise since 2006 influenced by changes in the Law 11.638/97. With regard to educational
institutions, together totaled 45 publications, being that in the period researched public institutions
participate on average of two publications, while the toilets are at 1.5 publications. Regarding the
cooperation between the authors and the institutions, the study pointed out weak connection
networks, because it presented 2 density and 5 respectively. Bradford and Lotka's laws were
confirmed, since most publications belong to the authors ' 10 and only nine of the periodicals
analysed had more than one publication on the topic.
Paper Details
PaperID: p 3264-3281
Author's Name: Willian Pagnoncelli Trentin, Marta Elisete Ventura da Motta, Maria Emilia Camargo, Raquel Viviane Fiamenghi Prusch, Gabriela Zanandrea and Jonas Pedro Fabris
Volume: Volume 6
Issues: Volume 6
Keywords: Intangible assets, accounting, bibliometrics.
Year: 2016
Month: September
Pages: 3264-3281