Investigação do perfil dos artigos publicados nos Congressos de Contabilidade da USP e da UFSC com ênfase na Iniciação Científica

This paper has as an objective analyze the articles published in the Annais of University of São Paulo's Congresses of Controllership and Accounting and of Accounting Scientific Initiation (2004) and compare them to the articles published in the Annais of Santa Catarina's Federal University Congresses of Controllership and Finances and Accounting Scientific Initiation (2007). This research has a descriptive character and is based on a bibliometric study. It seeks to describe the characteristics of these publications that range "Scientific Initiation" condition. The results evidence that: empiric-theoretic studies prevail; national reference is prominent; books are the most referred works; there is excess of authors per article on UFSC's Congresses; most part of the authors have graduation course and are from Northeast, Southeast and South regions; the universities that contribute with the major part of authors are UFSC, USP and UFPE [Pernambuco Federal University]; the productivity of the authors of the sample is shorter than the productivity foreseen by Lotka Law; and the Managerial Accounting theme is the most explored by the most prolific authors.