Strategic management of costs: a bibliometric and sociometric analysis of the scientific production in the period from 2006 to 2015

This paper proposes to analyze ten years of scientific production on Strategic Management of Costs - GEC, in four major national congresses, in the annals of the National Association of Postgraduate Program in Accounting Sciences - Anpcont, Brazilian Congress of Cost - CBC, Congress USP of Accounting, USP Congress - Scientific Initiation of Accounting and in the Scientific Periodicals Electronic Library - SPELL, covering the period from 2006 to 2015. For this, a descriptive and documentary research was carried out through data collection, technical procedures of the research is characterized as a bibliographical research, the approach to the quantitative and qualitative problem. The selected data were analyzed using two techniques: bibliometric and sociometric. As far as the results of bibliometrics are concerned, the following stand out: 52.88% of the analyzed publications were presented in the CBC; 35.58% of the works are developed in partnerships, in a group of three authors; Marcos Antonio de Souza is the most prolific author; and of the topics analyzed, GEC is the most explored in all periods. In the sociometry technique, it was verified in the indexes of centrality, the author Esmael A Machado presented the highest degree, totaling 6 interactions, in the period from 2006 to 2010, and the author Marcos Antonio Souza obtained the highest degree of centrality, totaling 15 interactions (degree of output), 11 author interactions (degree of entry), in the period from 2011 to 2015. Demonstrating, in the last 10 years, a probable initial relationship in the development of the collaborations between the authors of the GEC themes in the periods investigated.