ACCOUNTING INFORMATION QUALITY: BIBLIOMETRIC ANALYSIS OF RESEARCH IN COOPERATIVES

Abstract

This research aimed to verify the scenario of research on the quality of accounting information in cooperatives. With a focus on the quanti-quali approach, information on national and international production was used in the period from 2010 to 2020, the Spell and Scholar Google databases were researched for national studies, and Web of Science for international ones. The study was justified due to the importance of corporativism in the world and national economy. A survey was conducted of the journals with the largest publications, the authors with the highest productivity on the topic, the frequency of words and which of the metrics used to measure the quality of information were most used. As a result, it was identified that some authors stand out, and the link of the authors with the largest number of publications is linked to the Federal University of Minas Gerais. The results showed that earnings management was the main metric for information quality, and credit unions were the most explored population in the surveys. There is no predominance of models used, but it was possible to verify that the information quality proxy is used as a consequent (dependent variable), such a result could be justified due to the availability of data by the credit unions and because they fit into the credit sector. financial institutions, in addition to being more susceptible to earnings management, as in the case of banks. The article contributed to an overview of the quality of accounting information in cooperatives, both nationally and internationally.