Analysis of Brazilian scientific production in forensic accounting: mapping for 27 years of research ; Análise da produção científica brasileira em perícia contábil: mapeamento de 27 anos de pesquisa

The research aims to analyze the Brazilian scientific production in forensic accounting, under the Lotka Law approach, between 1989 and 2015. A documentary research was carried out on the electronic platform WEBQUALIS, of the CAPES portal. Thirty-eight articles were published in fifteen journals that met the criteria established in the research. As a tool for the analysis of scientific production, the bibliometric Law of Lotka was used. It was noticed that only 10.25% of the articles were produced by individual authorship, the remaining 89.74% were produced by co-authors, and there was no indication if there was a main author in the publications, obtaining results that suggest the confirmation and the application of this Law to the present work. As for the production of articles, there was a significant increase in the period from 2006 to 2015, accounting for 89.47% of the total of the studies identified. More in-depth studies on the growth of co-authoring phenomena and their framing in bibliometric laws for analysis purposes are suggested. We also propose studies on the application of the other bibliometrics laws in the articles on forensic accounting, in order to be able to observe the other aspects of scientific production in this area, as well as due to the existence of few research studies in forensic accounting, studies to present the reasons for this occurrence. ; A pesquisa objetiva analisar a produção científica brasileira em perícia contábil, sob o enfoque da Lei de Lotka, no período entre 1989 e 2015. Foi realizada uma pesquisa documental na plataforma eletrônica WEBQUALIS, do portal CAPES. Foram identificados 38 artigos publicados em 15 periódicos que atenderam aos critérios estabelecidos na pesquisa. Como ferramenta para análise da produção científica foi utilizada a lei bibliométrica de Lotka. Percebeu-se que apenas 10,53% dos artigos foram produzidos por autoria individual, os 89,47% restantes foram produzidos por coautorias, não havendo indicação se existia autor principal nas publicações, ...