ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES

Detalhes bibliográficos
Autor(a) principal: Rodrigues, Jomar Miranda
Data de Publicação: 2010
Outros Autores: Borges, Erivan Ferreira, Silva, César Augusto Tibúrcio, Santana, Cláudio Moreira
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/15976
Resumo: The academic accounting production can be viewed critically, in a review process that runs from its conception, goes through the research and comes to the dissemination of results. The study aims to analyze the epistemological nature of dissertations approved in two of post-graduate studies in accounting in Brazil. In data collection process, we observed the epistemological characteristics related to methodological and research approaches, and the types of study, problem, and causality of the dissertations of two Brazilian graduate programs on accounting - from 2002 to 2008. According to research findings, epistemologically, the studies analyzed did not show significant variation in the variables studied, remaining balanced when compared to other previously research. On the other hand, it shows the trend in previous studies advocated the supremacy of studies on the positive nature of a legislative nature.
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spelling ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCESPARADIGMAS NA PESQUISA CONTÁBIL NO BRASIL: UM ESTUDO EPISTEMOLÓGICO SOBRE A EVOLUÇÃO NOS TRABALHOS DE PROGRAMAS DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEISPesquisa ContábilEpistemologiaDissertações de mestradoAccounting researchEpistemologyMaster degree thesisThe academic accounting production can be viewed critically, in a review process that runs from its conception, goes through the research and comes to the dissemination of results. The study aims to analyze the epistemological nature of dissertations approved in two of post-graduate studies in accounting in Brazil. In data collection process, we observed the epistemological characteristics related to methodological and research approaches, and the types of study, problem, and causality of the dissertations of two Brazilian graduate programs on accounting - from 2002 to 2008. According to research findings, epistemologically, the studies analyzed did not show significant variation in the variables studied, remaining balanced when compared to other previously research. On the other hand, it shows the trend in previous studies advocated the supremacy of studies on the positive nature of a legislative nature. A produção acadêmica contábil pode ser visualizada de maneira crítica, em um processo de análise que vai de sua concepção, passa pela realização da pesquisa e chega à divulgação dos resultados. O trabalho tem por objetivo analisar a natureza epistemológica de dissertações defendidas e aprovadas em dois dos programas de pós-graduação stricto sensu em ciências contábeis brasileiros. Na coleta de dados foram observadas as características epistemológicas relacionadas às abordagens de pesquisa e metodológica, e aos tipos de estudo, de problema e de causalidade de dissertações defendidas e aprovadas em dois programas de pós-graduação em ciências contábeis brasileiros no período de 2002 a 2008. Conforme achados de pesquisa, epistemologicamente, as pesquisas analisadas não apresentam variação significativa das variáveis pesquisadas, mantendo-se equilibradas quando comparadas a pesquisas do gênero realizadas anteriormente. Por outro lado, percebe-se a tendência preconizada em estudos anteriores de supremacia de estudos de natureza positiva sobre os de natureza normativa.UFRGS2010-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/15976ConTexto - Contabilidade em Texto; v. 11 n. 19 (2011): 1º semestre 2011; 21-302175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/15976/pdfRodrigues, Jomar MirandaBorges, Erivan FerreiraSilva, César Augusto TibúrcioSantana, Cláudio Moreirainfo:eu-repo/semantics/openAccess2013-10-15T16:23:31Zoai:seer.ufrgs.br:article/15976Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-15T16:23:31ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES
PARADIGMAS NA PESQUISA CONTÁBIL NO BRASIL: UM ESTUDO EPISTEMOLÓGICO SOBRE A EVOLUÇÃO NOS TRABALHOS DE PROGRAMAS DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS
title ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES
spellingShingle ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES
Rodrigues, Jomar Miranda
Pesquisa Contábil
Epistemologia
Dissertações de mestrado
Accounting research
Epistemology
Master degree thesis
title_short ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES
title_full ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES
title_fullStr ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES
title_full_unstemmed ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES
title_sort ACCOUNTING RESEARCH PARADIGMS IN BRAZIL: AN EPISTEMOLOGICAL STUDY ON THE EVOLUTION IN THE WORK OF POST-GRADUATE DEGREE IN ACCOUNTING SCIENCES
author Rodrigues, Jomar Miranda
author_facet Rodrigues, Jomar Miranda
Borges, Erivan Ferreira
Silva, César Augusto Tibúrcio
Santana, Cláudio Moreira
author_role author
author2 Borges, Erivan Ferreira
Silva, César Augusto Tibúrcio
Santana, Cláudio Moreira
author2_role author
author
author
dc.contributor.author.fl_str_mv Rodrigues, Jomar Miranda
Borges, Erivan Ferreira
Silva, César Augusto Tibúrcio
Santana, Cláudio Moreira
dc.subject.por.fl_str_mv Pesquisa Contábil
Epistemologia
Dissertações de mestrado
Accounting research
Epistemology
Master degree thesis
topic Pesquisa Contábil
Epistemologia
Dissertações de mestrado
Accounting research
Epistemology
Master degree thesis
description The academic accounting production can be viewed critically, in a review process that runs from its conception, goes through the research and comes to the dissemination of results. The study aims to analyze the epistemological nature of dissertations approved in two of post-graduate studies in accounting in Brazil. In data collection process, we observed the epistemological characteristics related to methodological and research approaches, and the types of study, problem, and causality of the dissertations of two Brazilian graduate programs on accounting - from 2002 to 2008. According to research findings, epistemologically, the studies analyzed did not show significant variation in the variables studied, remaining balanced when compared to other previously research. On the other hand, it shows the trend in previous studies advocated the supremacy of studies on the positive nature of a legislative nature.
publishDate 2010
dc.date.none.fl_str_mv 2010-12-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
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dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/15976
url https://seer.ufrgs.br/index.php/ConTexto/article/view/15976
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/15976/pdf
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 11 n. 19 (2011): 1º semestre 2011; 21-30
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
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