Scientific Production on Costs: Analysis of Publications in National Accounting Journals from the Social Networks and Bibliometrics' perspective

This article is identifies the principal characteristics of scientific production on costs published in Brazilian accounting journals rated by Qualis / CAPES, using bibliometric and social network analysis. Bibliometric analysis was carried out on 80 articles published on costs in 9 accounting journals, since yours first edition until July 2011. The research results show that the topics most frequently discussed were: costing methods, in 23 articles; costs for planning and control, in 20 articles; cost application, in 19 articles, contemporary approaches, in 15 articles, and teaching and research about costs, in five articles. Principal research methods identified were the case study (29 articles), literature review (21 articles), and survey (10 articles). The network analysis revealed that social networks in cost studies are still embryonic, with a prevalence of small networks and no identifiable centers for distribution of published research about costs. It was concluded that the results show interesting aspects of the scientific production in the area of costs, which can be expanded in future research on the topic.