The Influence of Positive Accounting in Postgraduate Programs in Accounting: a bibliometric analysis of Brazilian academic production from 2002 through 2005

• Autor(a) principal: Cardoso, Ricardo Lopes
• Data de Publicação: 2007
• Outros Autores: Oyadomari, José Carlos T., Neto, Octavio Ribeiro de Mendonça
• 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/418
• topic: positive accounting; bibliometrics; accounting research; positive accounting; bibliometria; pesquisa contábil

This paper analyzes the influence of positive accounting theory on the scientific output of postgraduate accounting programs in Brazil, by examining the scientific production reported by these programs to the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES), an arm of the Education Ministry that works to improve the quality of college education. We only considered works published in periodicals and annals of scientific events classified by CAPES as “National A” or “International A”. We employed the descriptive documental method and then applied statistical tools commonly used in bibliometric studies to evaluate the authors’ productivity and the level of concentration of the works on the positive accounting approach. The results show that there was undeniable growth of positive approach research in Brazil during the period studied (2002-2005), but that this research was mainly concentrated in only two postgraduate programs, those of the University of São Paulo (USP) and of FUCAPE. The results also show a high concentration among authors.