Avanços e Tendências da Teoria da Comunicação Aplicada à Informação Contábil

Abstract

This article aims to investigate the evolution and trends of accounting scientific production related to the Communication Theory from the period of 2015 to 2021. The methodology used was bibliometric and systemic and, for the formation of the Bibliographic Portfolio (BP) to select articles, the ProKnow-C instrument was used. The main results obtained in this article were: greater concentration of knowledge production was found in the emerging market of Vietnam; the impact factor of journals stood out in the journal Journal Of Cleaner Production, with the highest index in both JCR 7.246 and CiteScore 10.90 indicators; the article with the highest number of citations is the Brazilian “Corporate social responsibility and financial performance of Brazilian companies in the 2008 crisis”, with 50 citations; the trend of the theoretical strands and refined triangulations were the Stakeholders, The Agency Theory and Legitimacy Theory. The conclusions ware: the segment that made the most progress was the financial accounting, followed by environmental and management accounting; that the Asian continent contributed the largest number of studies in 2020; and that studies in accounting research are focused on Theoretical aspects of Signaling and Disclosure of Accounting Information, with Signaling Theory being present in all years of the period observed. Keywords: Accounting; Communication Theory; ProKnow-C; Accounting Information; Signaling Theory.