@incollection{,
	
					
					
					4DF8DA83012D499BC71B4B708123F2C8
				,
	author={{Rogerio JoAoLunkes} and {Fabricia Silva DaRosa} and {Universidade Federal de Santa Catarina}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1422936
}

@incollection{b0,
	
	
		,
	title={{Actor-Networks and the Diffusion of Management Accounting Innovations: A Comparative Study}}
		,
	author={{
			SAlcouffe
		} and {
			NBerlandee
		} and {
			YLevant
		}}
		
		
	
	
		,
	journal={{Management Accounting Research}}
		
			19
			1
			
			,
	year={2008}
		
	

}

@incollection{b1,
	
	
		,
	title={{Issues in the relationship between theory and practice in management accounting}}
		,
	author={{
			GBaldvinsdottir
		} and {
			FMitchell
		} and {
			HNorreklit
		}}
		
		
	
	
		,
	journal={{Management Accounting Research}}
		
			21
			2
			
			,
	year={2010}
		
	

}

@book{b2,
	
	
		,
	title={{A history of accountancy. Center of International Education and Research in Accounting}}
		,
	author={{
			NBedford
		}}
		
			,
	year={1997}
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	address={Champaign, IL}
		
	

}

@book{b3,
	
	
		,
	title={{Abordagem da Controladoria em Trabalhos Publicados no Enanpad e no Congresso USP de Controladoria e Contabilidade de}}
		,
	author={{
			IMBeuren
		} and {
			ACSchlindwein
		} and {
			DLPasqual
		}}
		
		
		
			,
	year={2001 a 2006}
		
	

}

@book{b4,
	
	
		,
	title={{}}
		,
	author={{
			&Revistacontabilidade
		} and {
			Finanças
		}}
		
		
			,
	year={2007}
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}

@incollection{b5,
	
	
		,
	title={{The most influential journals in academic accounting. Accounting}}
		,
	author={{
			SEBonner
		} and {
			JWHesford
		} and {
			Van Der
		} and {
			WAStede
		} and {
			SMYoung
		}}
		
		
		
		
	
	
		,
	journal={{Organizations and Society}}
		
			31
			7
			
			,
	year={2006}
		
	

}

@incollection{b6,
	
	
		,
	title={{Influential accounting articles, individuals, Ph.D. granting institutions and faculties: a citational analysis, Accounting}}
		,
	author={{
			LDBrown
		}}
	
	
		,
	journal={{Organizations and Society}}
		
			21
			
			,
	year={1996}
		
	

}

@incollection{b7,
	
	
		,
	title={{Ranking journals using social science research network downloads}}
		,
	author={{
			LDBrown
		}}
	
	
		,
	journal={{Review of Quantitative Finance and Accounting}}
		
			20
			3
			
			,
	year={2003}
		
	

}

@incollection{b8,
	
	
		,
	title={{Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs}}
		,
	author={{
			LDBrown
		} and {
			JCGardner
		}}
		
	
	
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	journal={{The Accounting Review}}
		
			45
			
			,
	year={1985 a}
		
	

}

@incollection{b9,
	
	
		,
	title={{Using citation analysis to assess the impact of journals and articles on contemporary accounting research (CAR)}}
		,
	author={{
			LDBrown
		} and {
			JCGardner
		}}
		
	
	
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	journal={{Journal of Accounting Research}}
		
			46
			
			,
	year={1985 b}
		
	

}

@incollection{b10,
	
	
		,
	title={{An analysis of the research contributions of Accounting}}
		,
	author={{
			LDBrown
		} and {
			JCGardner
		} and {
			MAVasarhelyi
		}}
		
		
	
	
		,
	journal={{Accounting, Organizations and Society}}
		
			12
			
			,
	year={1976-1984. 1987}
		
	
	,
	note={Organizations and Society}

}

@incollection{b11,
	
	
		,
	title={{Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades}}
		,
	author={{
			RBrown
		} and {
			MJones
		} and {
			TSteele
		}}
		
		
	
	
		,
	journal={{British AccountingReview}}
		
			39
			2
			
			,
	year={2007}
		
	

}

@incollection{b12,
	
	
		,
	title={{Perfil das Pesquisas em Contabilidade de Custos Apresentadas no Enanpad no Período de}}
		,
	author={{
			RLCardoso
		} and {
			APereira; C
		} and {
			RGuerreiro
		}}
		
		
	
	
		,
	journal={{Revista de Administração Contemporânea}}
		
			11
			3
			
			,
	year={1998 a 2003. 2007}
		
	

}

@incollection{b13,
	
	
		,
	title={{A Contribuição das Teorias do Ciclo de Vida Organizacional para a Pesquisa em Contabilidade Gerencial. RAM -Revista de Administração da Mackenzie}}
		,
	author={{
			KLCarvalho
		} and {
			Al
		}}
		
	
	
		,
	journal={{Online)}}
		
			11
			4
			
			,
	year={2010}
		
	

}

@book{b14,
	
	
		,
	title={{Handbook of Management Accounting Research}}
		,
	author={{
			CSChapman
		} and {
			AGHopwood
		} and {
			MDShields
		}}
		
		
		
			,
	year={2007}
			,
	publisher={Elsevier}
		
	

}

@incollection{b15,
	
	
		,
	title={{Product Costing in UK Manufacturing Organizations}}
		,
	author={{
			CDrury
		} and {
			MTayles
		}}
		
	
	
		,
	journal={{The European Accounting Review}}
		
			3
			3
			
			,
	year={1994 a}
		
	

}

@incollection{b16,
	
	
		,
	title={{Explicating the Design of Overhead Absorption Procedures in UK Organizations}}
		,
	author={{
			CDrury
		} and {
			MTayles
		}}
		
	
	
		,
	journal={{British Accounting Review}}
		
			37
			3
			
			,
	year={1994 b}
		
	

}

@incollection{b17,
	
	
		,
	title={{Transferring knowledge across sub-genres of the ABC implementation literature}}
		,
	author={{
			HEnglund
		} and {
			JGerdin
		}}
		
	
	
		,
	journal={{Management Accounting Research}}
		
			19
			2
			
			,
	year={2008}
		
	

}

@incollection{b18,
	
	
		,
	title={{Constituting the academic performer: the spectre of superficiality and stagnation in academia}}
		,
	author={{
			YGendron
		}}
	
	
		,
	journal={{European Accounting Review}}
		
			17
			1
			
			,
	year={2008}
		
	

}

@book{b19,
	
	
		,
	title={{Accounting faculty directory}}
		,
	author={{
			JHasselback
		}}
		
			,
	year={2001}
			,
	publisher={Prentice-Hall}
			,
	address={Englewood Clifs, NJ}
		
	

}

@book{b20,
	
	
		,
	title={{Disponível em}}
		,
	author={{
			JHasselback
		} and {
			Personalwebpage
		}}
		
		
		
	

}

@book{b21,
	
	
		,
	author={{
			JHasselback
		}}
		
		,
	title={{34th Accounting Faculty Directory}}
				
	

}

@book{b22,
	
	
		,
	title={{Management accounting: a bibliographic study}}
		,
	author={{
			JWHesford
		}}
		
			,
	publisher={CHAPMAN}
			,
	address={Christopher}
		
	

}

@book{b23,
	
	
		,
	title={{Handbook of management accounting research}}
		,
	author={{
			AnthonyG ;Hopwood
		} and {
			Shields
		} and {
			(Michael
		} and {
			Org
		}}
		
		
		
		
			,
	year={2007}
			,
	publisher={Elsevier}
			
			,
	address={Amsterdam}
		
	
	,
	note={v.1. cap. 1}

}

@incollection{b24,
	
	
		,
	title={{Accounting Research in the Cornell Quarterly: A Review With Suggestions for Future Research}}
		,
	author={{
			JWHesford
		} and {
			GPotter
		}}
		
	
	
		,
	journal={{Cornell Hospitality Quarterly}}
		
			51
			4
			
			,
	year={2010}
		
	

}

@book{b25,
	
	
		,
	title={{Handbook of management accounting research}}
		,
	author={{
			AGHopwood
		} and {
			MShields
		}}
		
		
			,
	year={2007}
			,
	publisher={Elsevier}
			,
	address={Org.; Amsterdam}
		
	

}

@incollection{b26,
	
	
		,
	title={{If only there were simple solutions, but there aren't: some relections on Zimmerman's critique of empirical management accounting research}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{European Accounting Research, v}}
		
			11
			4
			
			,
	year={2002}
		
	

}

@incollection{b27,
	
	
		,
	title={{Whither accounting research?}}
		,
	author={{
			AGHopwood
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			82
			
			,
	year={2007}
		
	

}

@incollection{b28,
	
	
		,
	title={{Assessing empirical research in managerial accounting: a value-based management perspective}}
		,
	author={{
			CDIttner
		} and {
			DFLarcker
		}}
		
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			32
			
			,
	year={2001}
		
	

}

@incollection{b29,
	
	
		,
	title={{Empirical managerial accounting research: are we just describing management consulting practice?}}
		,
	author={{
			CDIttner
		} and {
			DFLarcker
		}}
		
	
	
		,
	journal={{European Accounting Research}}
		
			11
			4
			
			,
	year={2002}
		
	

}

@incollection{b30,
	
	
		,
	title={{Mapping management accounting: graphics and guidelines for theoryconsistent empirical research? Accounting}}
		,
	author={{
			JLuft
		} and {
			MDShield
		}}
		
	
	
		,
	journal={{Organizations and Society}}
		
			28
			
			,
	year={2003}
		
	

}

@incollection{b31,
	
	
		,
	title={{Zimmerman´s contentious conjectures: describing the present and prescribing the future of empirical management accounting research}}
		,
	author={{
			JLuft
		} and {
			MDShield
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			11
			4
			
			,
	year={2002}
		
	

}

@incollection{b32,
	
	
		,
	title={{Homogeneity or heterogeneity of research in management accounting?}}
		,
	author={{
			KLukka
		} and {
			JMouritsen
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			11
			4
			
			,
	year={2002}
		
	

}

@incollection{b33,
	
	
		,
	title={{The roles and effects of paradigms in accounting research}}
		,
	author={{
			KLukka
		}}
	
	
		,
	journal={{Management Accounting Research}}
		
			21
			
			,
	year={2010}
		
	

}

@incollection{b34,
	
	
		,
	title={{Redes Sociais e Internacionalização Da Contabilidade Gerencial: Um Estudo em Publicações de Lingua Espanhola}}
		,
	author={{
			RJLunkes
		} and {
			VMRipoll Feliu
		} and {
			FSRosa
		}}
		
		
	
	
		,
	booktitle={{Congresso de Contabilidade e Auditoria}}
				Porto (Portugal
		
			,
	year={2011}
		
	

}

@incollection{b35,
	
	
		,
	title={{Análise da Produção Científica e da Formação de Novos Doutores em Contabilidade: 28. HOPWOOD, A.G. Management accounting research in a changing world}}
		,
	author={{
			RJLunkes
		} and {
			VMRipoll Feliu
		} and {
			FSRosa
		} and {
			JABorba
		}}
		
		
		
	
	
		,
	journal={{Journal of Management Accounting Research}}
		
			20
			
			,
	year={2008}
		
	

}

@incollection{b36,
	
	
		,
	title={{Analise da produção cientifica e formação de doutores em contabilidade gerencial: um estudo no cenário brasileiro}}
		,
	author={{
			RJLunkes
		} and {
			FSRosa
		} and {
			VGasparetto
		} and {
			EBaldoino
		}}
		
		
		
	
	
		,
	booktitle={{Advances in Scien-tificandAppliedAccounting}}
				
			,
	year={2011}
			
		
	
	,
	note={Uma Análise no Cenário Espanhol}

}

@incollection{b37,
	
	
		,
	author={{
			TMalmi
		} and {
			MGranlund
		}}
		
		2012. 38
	
	
		,
	booktitle={{Search of Management Accounting Theory}}
				
			,
	year={2009}
			18
			
		
	
	,
	note={RevistaUniversoContábil.}

}

@book{b38,
	
	
		,
	title={{Dez Anos de Pesquisa Contábil no Brasil: Análise dos Trabalhos Apresentados nos Enanpads}}
		,
	author={{
			Mendonça
		} and {
			ORNeto
		} and {
			ELRiccio
		} and {
			MCSakata
		}}
		
		
		
		
	

}

@incollection{b39,
	
	
		,
	title={{}}
		,
	author={{
			LEngwall
		} and {
			Research Note
		}}
		
	
	
		,
	booktitle={{Asterix in Disneyland. Management Scholars from France on the World Stage. Organizations Studies}}
		
			19
			5
			
			,
	year={1998. 1996 a 2005. 2009}
		
	
	,
	note={RevistaAdministração de Empresas}

}

@incollection{b40,
	
	
		,
	title={{Why interdisciplinary accounting research tends not to impact most North American academic accountants}}
		,
	author={{
			KAMerchant
		}}
	
	
		,
	journal={{Critical Perspectives on Accounting}}
		
			19
			6
			
			,
	year={2008}
		
	

}

@incollection{b41,
	
	
		,
	title={{Paradigms in accounting research: A view from North America}}
		,
	author={{
			KAMerchant
		}}
	
	
		,
	journal={{Management Accounting Research}}
		
			21
			2
			
			,
	year={2010}
		
	

}

@incollection{b42,
	
	
		,
	title={{Bridging the paradigm divide in management accounting research: The role of mixed methods approaches}}
		,
	author={{
			SModell
		}}
	
	
		,
	journal={{Management Accounting Research}}
		
			21
			
			,
	year={2010}
		
	

}

@incollection{b43,
	
	
		,
	title={{Pesquisa Acadêmica em Contabilidade Gerencial no Brasil: Análise e Reflexões sobre Teorias, Metodologias e Paradigmas}}
		,
	author={{
			ANascimento
		} and {
			EJunqueira
		} and {
			GMMartins
		}}
		
		
	
	
		,
	journal={{Revista De Administração Contemporânea}}
		
			14
			6
			
			,
	year={2010}
		
	

}

@book{b44,
	
	
		,
	title={{Análise dos periódicos brasileiros de contabilidade. RevistaContabilidade & Finanças}}
		,
	author={{
			MCOliveira
		} and {
			Fea/Usp. São
		} and {
			Paulo
		}}
		
		
		
			,
	year={2002}
			
		
	

}

@incollection{b45,
	
	
		,
	title={{The Making of the Good Academic Accountant}}
		,
	author={{
			FPanozzo
		}}
	
	
		,
	journal={{Accounting Organizations And Society}}
		
			22
			5
			
			,
	year={1997}
		
	

}

@incollection{b46,
	
	
		,
	title={{La investigación empírica en contabilidad de gestión en España: análisis de las publicaciones españolas}}
		,
	author={{
			BEPérez
		} and {
			ALGallardo
		} and {
			CRPeña
		}}
		
		
	
	
		,
	journal={{Revista Española de Financiación y Contabilidad}}
		
			XXXIV
			124
			
			,
	year={2005}
		
	

}

@incollection{b47,
	
	
		,
	title={{Strategies in the development of accounting history as an academic discipline}}
		,
	author={{
			AJRichardson
		}}
	
	
		,
	journal={{Accounting History}}
		
			13
			3
			
			,
	year={2008}
		
	

}

@book{b48,
	
	
		,
	title={{}}
		,
	author={{
			FSRosa
		} and {
			SREnsslin
		} and {
			LEnsslin
		}}
		
		
		
			,
	year={2009}
		
		
			Evidenciação Ambiental: Processo Estruturado de Revisão de Literatura sobre Avaliação de Desempenho da Evidenciação Ambiental
		
	

}

@book{b49,
	
	
		,
	title={{}}
		,
	author={{
			ContabilidadeSociedade
		} and {
			Gestão
		}}
		
		
			4
			
		
	

}

@book{b50,
	
	
		,
	title={{Research Method & Methodology in Finance Accounting}}
		,
	author={{
			RRyan
		} and {
			RWScapens
		} and {
			MTheobald
		}}
		
		
		
			,
	year={2002}
			,
	publisher={Thomson}
		
	

}

@incollection{b51,
	
	
		,
	title={{Research in management accounting by North Americans in the 1990s}}
		,
	author={{
			MDShields
		}}
	
	
		,
	journal={{Journal of Management Accounting Research}}
		
			5
			
			,
	year={1997}
		
	

}

@incollection{b52,
	
	
		,
	title={{A Revealed Preference Study of Management Journals' Direct Influences}}
		,
	author={{
			ATahai
		} and {
			MJMeyer
		}}
		
	
	
		,
	journal={{Strategic Management Journal}}
		
			20
			3
			
			,
	year={1999}
		
	

}

@book{b53,
	
	
		,
	title={{}}
		,
	author={{
			TheEconomics
		} and {
			Disponível
		}}
		
		
		
	

}

@incollection{b54,
	
	
		,
	title={{Photography and voice in critical qualitative management research}}
		,
	author={{
			SWarren
		}}
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			18
			6
			
			,
	year={2005}
		
	

}

@incollection{b55,
	
	
		,
	title={{The Demand dor and Supply of Accounting Theories. The Market for Escuses}}
		,
	author={{
			RWatts
		} and {
			JLZimmerman
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			59
			
			,
	year={1979}
		
	

}

@incollection{b56,
	
	
		,
	title={{A Survey and Taxonomy of Strategy-Related Performance Measures for Manufacturing}}
		,
	author={{
			GPWhite
		}}
	
	
		,
	journal={{International Journal of Physical Distribution & Logistics Management}}
		
			16
			3
			
			,
	year={1996}
		
	

}

@book{b57,
	
	
		,
	title={{Straddling" paradigms, method triangulation and interpretive management accounting research}}
		,
	author={{
			JVaivio
		} and {
			ASirén
		}}
		
		
			,
	year={2008}
			
			,
	address={Brussels}
		
	
	,
	note={Paper presented at the EIASM}

}

@incollection{b58,
	
	
		,
	title={{Insights into method triangulation and "paradigms" in interpretive management accounting research}}
		,
	author={{
			JVaivio
		} and {
			ASirén
		}}
		
	
	
		,
	journal={{Management Accounting Research}}
		
			21
			
			,
	year={2010}
		
	

}

@incollection{b59,
	
	
		,
	title={{Issues and Opinions -Publication Opportunities in Premier Business Outlets: How Level is the Playing Field?}}
		,
	author={{
			JSValacich
		} and {
			Al
		}}
		
	
	
		,
	journal={{Information System Research}}
		
			17
			2
			
			,
	year={2006}
		
	

}

@incollection{b60,
	
	
		,
	title={{The Cost and Benefits and Cost Allocations}}
		,
	author={{
			JLZimmerman
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			54
			
			,
	year={1979}
		
	

}

@incollection{b61,
	
	
		,
	title={{Conjectures regarding empirical managerial accounting research}}
		,
	author={{
			JLZimmerman
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			32
			
			,
	year={2001}
		
	

}