TREND ANALYSIS OF STUDIES FOCUSED ON COSTS AND EFFICIENCY OF SANITATION SECTOR

Authors

  • Daniele Eufrásio Oliveira UNIVERSIDADE FEDERAL DO RIO GRANDE DO NORTE
  • Luiza Adélia da Silva Assi UFRN
  • Alexandro Barbosa UFRN
  • Luiz Vieira de Oliveira Sobrinho UFRN
  • Izabel de Medeiros Coelho UFRN

Abstract

This research goal is to describe the tendency of quantitative studies focused on costs and efficiency areas that have been applied sanitation sector. To accomplish that, it has been established 126 articles, concepts A and B of CAPES ranking, published in 14 different locations. This bibliometric study used variables such as year and place of the publication, methodology, specification model and approaches used most often. Through the SPSS software, were made the Chi-Square and Correspondence Analysis in order to verify that these studies follow a trend as the years were modified or countries of the sample in question. Data analysis showed that 69% of papers have been published since 2000 and are mostly represented by the USA and UK, and Data Envelopment Analysis (DEA) methodology was found in 32.54% of the articles. The Chi-Square and Correspondence Analysis indicated that statistically there is a trend in the adoption of statistical parametric studies in this area. Finally, it was also evident that there is a propensity of applied studies in the sanitation sector be focused on the use of cost functions and boundaries, since such models were used in 30.16% and 23.02% of the articles, respectively.

 

Keywords: Sanitation. Trend Analysis. Quantitative Studies. Cost and Efficiency.

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Author Biographies

Daniele Eufrásio Oliveira, UNIVERSIDADE FEDERAL DO RIO GRANDE DO NORTE

Bacharel em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte e aluna do Programa Multiinstitucional e Inter-regional de Pós -Graduação em Ciências Contábeis - Unb/UFRN/UFPB.

Luiza Adélia da Silva Assi, UFRN

Bacharel em Ciências Contábeis- Universidade Federal do Rio Grande do Norte

Alexandro Barbosa, UFRN

Possui doutorado em Contabilidade e Finanças pela Universidad de Zaragoza (2011), mestrado em Ciências Contábeis pela Universidade de Brasília (2003) e graduação em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte (1996). Atualmente é professor Adjunto I da Universidade Federal do Rio Grande do Norte. Tem experiência na área de Contabilidade, com ênfase em Controladoria, finanças e auditoria, atuando principalmente nos seguintes temas: Contabilidade regulatória, contabilidade e finanças de empresas reguladas, contabilidade de custos, análise de dados e perícia contábil.

Luiz Vieira de Oliveira Sobrinho, UFRN

possui graduação em Bacharel em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte (1993) e mestrado em Ciências Contábeis pela Universidade de Brasília (2006) . Atualmente é professor titular da Universidade Federal do Rio Grande do Norte. Tem experiência na área de Administração , com ênfase em Ciências Contábeis. Atuando principalmente nos seguintes temas: Avaliação de desempenho, Indústria de confecções.

Izabel de Medeiros Coelho, UFRN

Bacharel em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte e aluna do Programa Multiinstitucional e Inter-regional de Pós -Graduação em Ciências Contábeis - Unb/UFRN/UFPB.

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Published

21-10-2012

How to Cite

OLIVEIRA, D. E.; ASSI, L. A. da S.; BARBOSA, A.; SOBRINHO, L. V. de O.; COELHO, I. de M. TREND ANALYSIS OF STUDIES FOCUSED ON COSTS AND EFFICIENCY OF SANITATION SECTOR. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 4, n. 2, p. 40–55, 2012. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/2138. Acesso em: 21 nov. 2024.

Issue

Vol. 4 No. 2 (2012): Jul./Dez.

Section

ARTICLES

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