Análise das dez primeiras edições da revista Ambiente Contábil com o uso dos softwares Iramuteq e Excel

Abstract

This work has as general objective to analyze, through the software IRaMuTeQ and Excel, the structure of abstracts forwarded to the journal accounting environment during the years 2009 to 2018 and their its support to ABNT NBR 6028:2003. To achieve this goal it was necessary to collect the abstracts on the journal's website, organize them so that the software reads the file and, after the result, analyze the data obtained. The methodology used in this research was, regarding the objectives, exploratory and descriptive. In addition, it was quantitative and qualitative regarding the approach to the problem. The results obtained in excel, arranged in tables and boxplot graphs, showed that none of the abstracts analyzed followed the 14 recommendations made by the ABNT, with an average of 10.85 adherence. There is also a summary that adhered only 8 of the 14. Regarding the results obtained in IRaMuTeQ, 6 classes with lexical similarity were observed through CHD and dendogram. Furthermore, a cloud of words demonstrated that the words that appeared most frequently in the summaries were the words "company," "research," "study," "accounting," "analysis," and "result." From the results achieved in the software and the analyses performed, it was possible to conclude that the journal Ambiente Contábil chose not to have these recommendations as a mandatory standard for the publication of the article. Therefore, in order to standardize and better read the abstracts published, it would be ideal for NBR to be used by the journal as a measure for dissemination.