VALOR ADICIONADO: TENDÊNCIAS METODOLÓGICAS E TEMÁTICAS ADOTADAS NO PERÍODO 1970-2010

As a way to get to meet a broader set of users effectively, is part carrying the 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.