EPISTEMOLOGICAL ANALYSIS OF THE FUNDAMENTAL PROPERTIES OF THE PROBLEM, OBJECTIVES AND HYPOTHESES OF ARTICLES OF THE CONGRESS USP AND ENANPAD

• Autor(a) principal: Silva, Sidnei Celerino da
• Data de Publicação: 2013
• Outros Autores: Araújo, Kleber Domingos de, Zuccolotto, Robson, Pinto, Marcos Roberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3524
• topic: Problem; Objectives; Hypothesis; Epistemology.; Problemas; objetivos; hipótesis; teoría del conocimiento.; Problema; Objetivos; Hipóteses; Epistemologia

Currently has grown encouraging the production and dissemination of scientific work, either by increasing the number of congresses and national and international journals, either by creating new programs for post-graduate studies in accounting or the requirement of producing organs financing and inspection. In this context, we selected 89 articles, 32 of whom presented at the congress USP of Controllership and Accounting  and 57 at the EnANPAD, in line education and research in Accounting, presented between 2009 and 2011, with the aim of analyzing the similarity between the Congress USP and EnANPAD in relation to the care of epistemological characteristics of the problem, objectives and hypotheses. To evaluate the characteristics of the articles we used the technique of exploratory cluster analysis. It was observed that 65% of articles USP Congress met all of the study questions related to the problem, framework found in only 25% of the articles EnANPAD. Regarding the objectives, the clusters showed that 19% of articles USP Congress met all requirements, however, this reality was identified in only 7% of the articles EnANPAD. Moreover, regarding the hypothesis, marked deficiency was identified in both events, because 81% of the articles congress USP not have that element, impropriety sharper in EnANPAD, where 95% of the articles did not employ the element in structuring the work. In summary, regarding the existence, alignment and properties of the problem, objectives and hypothesis in any question Congress EnANPAD epistemological top quality presented to Congress USP.