VALUE ADDED: METHODOLOGICAL AND THEMES TRENDS ADOPTED IN PERIOD 1970-2010

Authors

  • Jocelino Donizetti Teodoro UFPR
  • Anderson Catapan PUCPR
  • Cláudio Marcelo Edwards Barros UFPR
  • Luciano Márcio Scherer UFPR

Keywords:

Valor Adicionado, Demonstração do Valor Adicionado, Bibliometria

Abstract

As a way to get to meet a broader set of users effectively, is part carryingthe Statement of Value Added, which aims at identifying economic data on the wealth created and distributed to the economic agents who participated in its  creation (DE LUCA et.al., 2009). In this context, the objective of this study was to verify the general trends, methodological issues, related to studies that have addressed the concept of Value Added and DVA. Survey was conducted of articles, theses and dissertations on the subject. There was a tendency of growth in research conducted mainly from the period of 1998. Positivist and empirical research were found in greater quantity. Performance Analysis, Disclosure, Compensation and Relevance of Economic, Agents, together representing 78% of the studies surveyed. With smaller representation, in ascending order, are the Tax Burden, Management Analysis, Limitations of  the DVA, Bibliometrics. The Tax Burden on the subject has to some extent, reasonable amount of studies conducted, along with studies aimed at the managerial usefulness of VAD. A critical analysis of its limitations, as well as bibliometric surveys are scarce. Both themes representing in this way, areas that need further exploration by researchers due to its importance in the development of quality information of value added, as well as his help in related areas.

 

Keywords: Value Added. Value Added Statement. Bibliometrics.

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Author Biography

Anderson Catapan, PUCPR

Doutorando em Administração (PUCPR) e mestre em Contabilidade e Finanças (UFPR). Pós-graduado em Controladoria (Univ. Gama Filho/RJ), MBA em Administração (Facinter). Engenheiro elétrico (UFPR) e contador (PUCPR). Professor da Escola de Negócios da PUCPR.

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Published

17-10-2012

How to Cite

TEODORO, J. D.; CATAPAN, A.; BARROS, C. M. E.; SCHERER, L. M. VALUE ADDED: METHODOLOGICAL AND THEMES TRENDS ADOPTED IN PERIOD 1970-2010. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 4, n. 2, p. 132–148, 2012. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/2143. Acesso em: 23 jul. 2024.

Issue

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

Section

ARTICLES

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