Hidden costs: A Study of the Characteristics of the Articles Published in Brazilian Accounting Journals

Authors

  • Maicon Manoel Benin Universidade do Vale do Rio dos Sinos – Unisinos
  • Sidnei de Moura Lisboa Universidade do Vale do Rio dos Sinos – Unisinos
  • Marcos Antônio de Souza Universidade do Vale do Rio dos Sinos – Unisinos
  • Débora Gomes Machado Universidade do Vale do Rio dos Sinos – Unisinos – e Universidade Regional de Blumenau – FURB

DOI:

https://doi.org/10.51341/1984-3925_2016v19n2a6

Keywords:

Gestão estratégica de custos, Custos ocultos, Fortune 500, Bibliometria.

Abstract

This study analyzes the characteristics of the articles published in Brazilian journals of accounting from 2000-2015 with respect to the topic of hidden costs. Hidden costs occur during an organization's management process, although they are not routinely perceived. They have their origin in internal or external dysfunctions of the organization and represent lapses and missed earnings. The nature of the study is quantitative and bibliometric. The sample was composed of 16 articles on the subject of hidden costs published in Brazilian accounting journals listed by the National Association of Graduate Programs in Accounting (ANPCONT) during the period under analysis. Principal findings indicate that only 7 of the 37 journals analyzed published on the subject, for a total of 16 articles . This represents only 0.22% of all articles published in the journals analyzed. It is further noted that only 2 of the 16 articles were published in journals having a Qualis rating higher than B2. Forty-eight (48) different authors participated in the preparation of these studies, with only one author participating in more than one article. With respect to the specific issues addressed, environmental costs are noteworthy, present in 4 of the 16 articles analyzed. The contribution of this study is the identification of the lack of academic development on the subject, given the low number of articles published and the predominance of exploratory research (found in 7 of the studies analyzed).

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Author Biographies

Maicon Manoel Benin, Universidade do Vale do Rio dos Sinos – Unisinos

Mestrando do Programa de Pós-Graduação da Universidade do Vale do Rio dos Sinos

Sidnei de Moura Lisboa, Universidade do Vale do Rio dos Sinos – Unisinos

Mestrando do Programa de Pós-Graduação da Universidade do Vale do Rio dos Sinos

Débora Gomes Machado, Universidade do Vale do Rio dos Sinos – Unisinos – e Universidade Regional de Blumenau – FURB

Doutoranda do Programa de Pós-Graduação em Ciências Contábeis Universidade Regional de Blumenau Mestre em Ciências Contábeis pela Unisinos Graduação em Ciências Contábeis pela Universidade Católica de Pelotas

Published

2016-09-12

How to Cite

Benin, M. M., Lisboa, S. de M., Souza, M. A. de, & Machado, D. G. (2016). Hidden costs: A Study of the Characteristics of the Articles Published in Brazilian Accounting Journals. Journal of Accounting, Management and Governance, 19(2), 274–291. https://doi.org/10.51341/1984-3925_2016v19n2a6

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Article