Mapping and bibliometric analysis of the Use of Data Envelopment Analysis (DEA) in accounting and administration in Brazil

Bibliometric research was conducted on Brazilian scientific journals and annals of scientific events in the areas of Accounting and Management with the objective of mapping and analyzing the use of Data Envelopment Analysis (DEA) in Brazil. DEA is a methodology based on mathematical programming, which seeks to evaluate the performance of homogeneous operational units, taking into considering multiple inputs (in which the smaller the inputs or indexes, the better) and multiple outputs (in which the larger the products or indexes, the better). Despite widespread utilization in other countries, use of DEA in Brazil is recent and limited. This study offers a panorama of existing studies using DEA and can serve as a baseline for future studies. Results show that in the fields of Accounting and Management the use of DEA is in an embryonic stage, with production beginning to migrate from the concentration in annals to dissemination in journals.