Finanças e Contabilidade Comportamental: uma análise das publicações à luz da bibliometria no período de 2013 a 2022

Abstract

Due to the importance of understanding how decisions are made, a new and promising field of research has emerged, Behavioral Finance, which has led to the development of Behavioral Accounting within the field of Accounting. In Behavioral Accounting, the impact of financial and accounting information and its reports on users is investigated. In light of this, this study aims to address how the themes of Behavioral Finance and Behavioral Accounting are reflected in the national scientific production from 2013 to 2022. To investigate this question, a descriptive study was conducted with a quantitative approach, and bibliometrics was the research technique adopted. The articles analyzed were extracted from the CAPES Periodical Portal, and out of the 66 articles found, 43 were validated and made the subject of research through descriptive statistics. The results show that men are the majority in the research, even in mixed articles. Articles are mostly written by two to four people. The journals that publish the most are located in the Southeast and South regions. Regarding the period from 2013 to 2022, the numbers indicate a growing trend in publications on the subject, with the majority of publications being quantitative in nature, and the dominant methods used are Regression Analysis and Descriptive Statistics. The focus of the articles is more on Behavioral Finance than Behavioral Accounting. Most of the research addresses topics in Administration, with a notable representation of Accounting Sciences. Lastly, the most common keyword in the articles is "Behavioral Finance."