The balanced scorecard in the Brazilian Congress of Costs: a bibliometric study in 15 years of Congress

Abstract

This article presents the results of a bibliometric study of 117 articles on the model of Kaplan and Norton, the Balanced Scorecard (BSC), published in the 15 years of the Brazilian Congress of Costs (CBC) from 1999 to 2013. The study was based on some aspects of research Camargos, Coutinho and Amaral (2005): identify the quantity of papers published in each year of the congress; demonstrate the languages used; define the authors who have published more articles, their characteristics regarding the titling and education institution forming; and indicate the types and dominant authors in the references. The main results were obtained: the first year to present research on the BSC CBC was 1999; the issue that had the greatest number of articles was 2005, with 19 publications; occurrence of few studies in languages other than Portuguese, they are in English and Spanish; the author with the highest number of jobs was Paul Maurice Selig; doctors were the ones who published; the FederalUniversity of Santa Catarina (UFSC) was the most IESF that formed the basis of the authors studied, along with the Southeast Region in the Brazilian context, as well as Brazil, Spain, France, among others, the authors have also formed; a total of 2489 references were identified predominant use of books and works in another language and category "Articles Congress," the CBC and the EnANPAD were identified as the most relevant study. Kaplan and Norton were present in all publications of the period, but Kaplan was the most referenced author.