Accounting Sciences theses: an analysis of their dissemination
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/320 |
Resumo: | When a thesis is defended it moves to the condition of scientific literature, serving as a source of knowledge to other authors, thus, playing their role in the construction process and scientific development. The purpose of this study was to find evidences to allow assessing the degree of dissemination of doctoral theses in Accounting (defended in Brazil up to 12/31/2006), in the production of new knowledge. An empirical-analytical approach was used by employing bibliographic and documental research, as well as bibliometric analysis. References to doctoral theses of all articles in proceedings of USP Controllership and Accounting Conferences from 2001 to 2007 were analyzed and catalogued. Most referenced theses belong to the 90s, suggesting that a study cannot be automatically considered old or old-fashioned. Findings show a low number of quotes of theses in general (on average, 2.62% of total citations of all research materials). |
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BBR. Brazilian Business Review (English edition. Online) |
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Accounting Sciences theses: an analysis of their disseminationTeses em Ciências Contábeis: uma análise de sua propagaçãoThesesaccounting sciencesbibliometricsreferencesTesesciências contábeisbibliometriareferênciasWhen a thesis is defended it moves to the condition of scientific literature, serving as a source of knowledge to other authors, thus, playing their role in the construction process and scientific development. The purpose of this study was to find evidences to allow assessing the degree of dissemination of doctoral theses in Accounting (defended in Brazil up to 12/31/2006), in the production of new knowledge. An empirical-analytical approach was used by employing bibliographic and documental research, as well as bibliometric analysis. References to doctoral theses of all articles in proceedings of USP Controllership and Accounting Conferences from 2001 to 2007 were analyzed and catalogued. Most referenced theses belong to the 90s, suggesting that a study cannot be automatically considered old or old-fashioned. Findings show a low number of quotes of theses in general (on average, 2.62% of total citations of all research materials).Quando uma tese é defendida passa à condição de literatura científica servindo como fonte de conhecimento para outros autores, cumprindo, assim, o papel que lhes é atribuído no processo de construção e desenvolvimento da ciência. O objetivo deste estudo foi encontrar evidências que permitissem avaliar o grau de disseminação das teses de doutoramento em Ciências Contábeis (defendidas no Brasil até 31/12/2006), na produção de novos conhecimentos. Foi utilizada uma abordagem empírico-analítica com emprego de pesquisa bibliográfica, documental e de análise bibliométrica. Foram analisadas e catalogadas as referências às teses de doutorado de todos os artigos constantes nos anais dos Congressos USP de Controladoria e Contabilidade, de 2001 a 2007. Constatou-se que a tese mais referenciada pertence à década de 1990, o que sugere que uma pesquisa não pode, automaticamente, ser considerada velha ou ultrapassada. Percebeu-se, ainda, um baixo número de citações a teses em geral (em média, 2,62% do total de citações a todos os materiais de pesquisa).FUCAPE Business Shool2010-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/32010.15728/bbr.2010.7.3.3Brazilian Business Review; Vol. 7 No. 3 (2010): September to December 2010; 45-63Brazilian Business Review; v. 7 n. 3 (2010): Setembro a Dezembro de 2010; 45-631808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/320/483http://www.bbronline.com.br/index.php/bbr/article/view/320/484Cunha, Jacqueline Veneroso Alves daMartins, Gilberto de AndradeCornachione Jr., Edgard B.info:eu-repo/semantics/openAccess2018-11-06T19:57:01Zoai:ojs.pkp.sfu.ca:article/320Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:57:01BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
Accounting Sciences theses: an analysis of their dissemination Teses em Ciências Contábeis: uma análise de sua propagação |
title |
Accounting Sciences theses: an analysis of their dissemination |
spellingShingle |
Accounting Sciences theses: an analysis of their dissemination Cunha, Jacqueline Veneroso Alves da Theses accounting sciences bibliometrics references Teses ciências contábeis bibliometria referências |
title_short |
Accounting Sciences theses: an analysis of their dissemination |
title_full |
Accounting Sciences theses: an analysis of their dissemination |
title_fullStr |
Accounting Sciences theses: an analysis of their dissemination |
title_full_unstemmed |
Accounting Sciences theses: an analysis of their dissemination |
title_sort |
Accounting Sciences theses: an analysis of their dissemination |
author |
Cunha, Jacqueline Veneroso Alves da |
author_facet |
Cunha, Jacqueline Veneroso Alves da Martins, Gilberto de Andrade Cornachione Jr., Edgard B. |
author_role |
author |
author2 |
Martins, Gilberto de Andrade Cornachione Jr., Edgard B. |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Cunha, Jacqueline Veneroso Alves da Martins, Gilberto de Andrade Cornachione Jr., Edgard B. |
dc.subject.por.fl_str_mv |
Theses accounting sciences bibliometrics references Teses ciências contábeis bibliometria referências |
topic |
Theses accounting sciences bibliometrics references Teses ciências contábeis bibliometria referências |
description |
When a thesis is defended it moves to the condition of scientific literature, serving as a source of knowledge to other authors, thus, playing their role in the construction process and scientific development. The purpose of this study was to find evidences to allow assessing the degree of dissemination of doctoral theses in Accounting (defended in Brazil up to 12/31/2006), in the production of new knowledge. An empirical-analytical approach was used by employing bibliographic and documental research, as well as bibliometric analysis. References to doctoral theses of all articles in proceedings of USP Controllership and Accounting Conferences from 2001 to 2007 were analyzed and catalogued. Most referenced theses belong to the 90s, suggesting that a study cannot be automatically considered old or old-fashioned. Findings show a low number of quotes of theses in general (on average, 2.62% of total citations of all research materials). |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-09-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/320 10.15728/bbr.2010.7.3.3 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/320 |
identifier_str_mv |
10.15728/bbr.2010.7.3.3 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/320/483 http://www.bbronline.com.br/index.php/bbr/article/view/320/484 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 7 No. 3 (2010): September to December 2010; 45-63 Brazilian Business Review; v. 7 n. 3 (2010): Setembro a Dezembro de 2010; 45-63 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
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1754732238063271936 |