Indicadores de qualidade na pesquisa contábil no Brasil sob a ótica de docentes de pós-graduação acadêmica

• Autor(a) principal: Santos, Domingos Correia dos
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/22828
• topic: Contabilidade - Pesquisa; Dissertações acadêmicas - Avaliação; Publicações científicas; Accounting - Research; Dissertations, Academic - Evaluation; Science publishing; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Assessing the quality of accounting research is considered a very complex process and requires much debate in the academic community regarding the attributes needed to produce relevant research for its users. Given this, Costa and Martins (2016) state that CAPES's effort to measure the quality of scientific works, through sometimes questionable criteria, has led publications to a productivist dimension, with much more appreciation of the amount of communications for the score and recognition in the field than for the scientific growth of the area. Thus, studies in the area have not revealed the attributes that define a relevant research within the Postgraduate Accounting Programs, what is the teachers' perception regarding the benefits generated by the investigations, which are the main theoretical and methodological approaches that have been used. , what advances the academy can make to the quality of this research and the obstacles to be overcome. This research aims to investigate the attributes that define a relevant accounting research in the perception of professors of masters and academic doctorate programs in accounting in Brazil. A questionnaire was applied to teachers of 26 PPG in Accounting Sciences in the Master and Academic Doctorate modality in Brazil, being 113 teachers the sample of this research. Data were processed using IBM SPSS PASW Statistics 18 software for variable tabulation, statistical inferences and part of the qualitative analyzes. The data reliability test, sensitivity test (asymmetry and kurtosis) were applied and finally, the confirmatory and exploratory factor analysis of the data and the means comparison test were performed. The results pointed to the need to approach research and practice in the field of accounting, diversity in research strategies and emphasis on its applicability