Overview of scientific research on Accountability in consumer relations in brazil in the 2004 to 2014 period

Abstract

This paper aims to study the research problem stated by the question: What is the overview of the scientific research on accountability in consumer relations in Brazil from 2004 to 2014? The research aims to investigate the context of papers published on the topic accountability in consumer relations, at conferences and national scientific journals from 2004 to 2014 period to answer the research question, the basis of publications was initially composed of 189 scientific papers published in national journals and scientific area of Accountancy events. Results were obtained through electronic search in their respective sites, using as criteria for collecting data, the occurrence of words deemed appropriate for the topic in question (accountability, sustainability, transparency, consumer and consumer), but not all studies are embedded in the problem in question, leaving a final sample of 35 articles. The results indicate the following: there is a higher concentration of papers published between 2009 and 2013, most of the work has as subject area sustainability and transparency, most of them is descriptive in nature majority (80%) quantitative and qualitative approach studies, there is a prevalence of authors (89%) to published one paper, approximately 65% of the papers has 2 and 3 authors each, and the Society Accountancy and Management Journal, Journal of Business and Management and Journal of Accountancy of the Master in Science Program in Accountancy of the UERJ are the most prolific. It is suggested, for future research, conducting research on theories that best explain the phenomenon of accountability in consumer relations and the apparent divergence between practice and what is disclosed by companies, with regard to consumer relations in Brazil.