ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL
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Data de Publicação: | 2013 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/32333 |
Resumo: | The objective of this research is to analyze the methodological approach in thesis in post-graduate studies in Accounting in Brazil, from 1973 to 2010 in the area of Management Accounting. To undertake analysis established a theoretical basis that determined the target population, consisting of the theses in the programs. The construct established the methodological framework in six categories of analysis: the objective, the nature of the problem, how to approach the problem, on the approach, the method of approach and the research environment. The research was classified this as descriptive research, analyzed in their qualitative and quantitative strategies literature, documentary and ex-post facto, using primary data in a longitudinal perspective. The study population was 38 PhD thesis and 218 MSc thesis that had access to the programs together and being exploited by content analysis and descriptive statistics. The results showed that the research is descriptive in 61% of MSc thesis and 100% of PhD thesis; nature was applied in 98% of MSc thesis and PhD theses in 63%; strategies demonstrated that the works combine the literature, documentary, survey and less frequent, the case study, the inquiry as to the research environment, it was found that 95% are in the field and only 5% of bibliographic nature, the method of approach demonstrated relative stalemate between inductive methods (48%) and deductive (47%); checking approach to the problem, denoted that the research so quali-quantitative totaled 49%, then 28% of the quantitative and qualitative 23%. The general examination concludes that there is little use of methodological rigor revealing less of a concern with the design of the research against the object of study. |
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ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIALManagement accountingMethodological approachPost-graduation programsContabilidade gerencialAbordagem metodológicaProgramas de pós-graduaçãoThe objective of this research is to analyze the methodological approach in thesis in post-graduate studies in Accounting in Brazil, from 1973 to 2010 in the area of Management Accounting. To undertake analysis established a theoretical basis that determined the target population, consisting of the theses in the programs. The construct established the methodological framework in six categories of analysis: the objective, the nature of the problem, how to approach the problem, on the approach, the method of approach and the research environment. The research was classified this as descriptive research, analyzed in their qualitative and quantitative strategies literature, documentary and ex-post facto, using primary data in a longitudinal perspective. The study population was 38 PhD thesis and 218 MSc thesis that had access to the programs together and being exploited by content analysis and descriptive statistics. The results showed that the research is descriptive in 61% of MSc thesis and 100% of PhD thesis; nature was applied in 98% of MSc thesis and PhD theses in 63%; strategies demonstrated that the works combine the literature, documentary, survey and less frequent, the case study, the inquiry as to the research environment, it was found that 95% are in the field and only 5% of bibliographic nature, the method of approach demonstrated relative stalemate between inductive methods (48%) and deductive (47%); checking approach to the problem, denoted that the research so quali-quantitative totaled 49%, then 28% of the quantitative and qualitative 23%. The general examination concludes that there is little use of methodological rigor revealing less of a concern with the design of the research against the object of study.Objetiva-se analisar a abordagem metodológica nas teses e dissertações defendidas nos programas de pós-graduação stricto sensu em Contabilidade no Brasil, do período de 1973 a 2010, na área de contabilidade gerencial. Para se proceder à análise, estabeleceu-se uma base teórica que determinou a população-alvo, composta pelas teses e dissertações defendidas nos programas. O constructo estabeleceu o enquadramento metodológico em seis categorias de análise: quanto aos objetivos, natureza do problema, abordagem do problema, estratégia, método de abordagem e ambiente de pesquisa. Classifica-se esta pesquisa como descritiva, analisada em seus aspectos qualitativos e quantitativos, e de estratégias bibliográfica, documental e ex-post facto, utilizando dados primários numa perspectiva longitudinal. A população de estudo foi de 38 teses e 218 dissertações às quais se teve acesso junto aos programas, sendo exploradas pela análise de conteúdo e estatística descritiva. Os resultados demonstraram que: as pesquisas descritivas estão em 61% das dissertações e 100% das teses; e a natureza aplicada está em 98% das dissertações e 63% das teses; já as estratégias demonstraram que os trabalhos conjugam as pesquisas bibliográfica, documental, de levantamento e, em menor ocorrência, o estudo de caso; quanto ao ambiente de pesquisa, obteve-se que 95% são de campo e apenas 5% de natureza bibliográfica; o método de abordagem demonstrou relativo empate entre os métodos indutivos (48%) e dedutivos (47%); verificando a abordagem do problema, denotou-se que as pesquisas de modo quali-quanti totalizaram 49%, seguida da quantitativa, com 28%, e da qualitativa, com 23%. Do exame geral, conclui-se que há pouco emprego do rigor metodológico, revelando uma preocupação menor com o design das pesquisas frente ao objeto de estudo. UFRGS2013-12-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/32333ConTexto - Contabilidade em Texto; v. 13 n. 25 (2013): Set./Dez. 20132175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/32333/pdf_12Ribeiro, Roberto Rivelino MartinsEspejo, Márcia Maria dos Santos BortolocciCamacho, Reinaldo RodriguesMoraes, Romildo de Oliveirainfo:eu-repo/semantics/openAccess2014-02-04T16:06:48Zoai:seer.ufrgs.br:article/32333Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2014-02-04T16:06:48ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL |
title |
ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL |
spellingShingle |
ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL Ribeiro, Roberto Rivelino Martins Management accounting Methodological approach Post-graduation programs Contabilidade gerencial Abordagem metodológica Programas de pós-graduação |
title_short |
ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL |
title_full |
ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL |
title_fullStr |
ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL |
title_full_unstemmed |
ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL |
title_sort |
ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL |
author |
Ribeiro, Roberto Rivelino Martins |
author_facet |
Ribeiro, Roberto Rivelino Martins Espejo, Márcia Maria dos Santos Bortolocci Camacho, Reinaldo Rodrigues Moraes, Romildo de Oliveira |
author_role |
author |
author2 |
Espejo, Márcia Maria dos Santos Bortolocci Camacho, Reinaldo Rodrigues Moraes, Romildo de Oliveira |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Ribeiro, Roberto Rivelino Martins Espejo, Márcia Maria dos Santos Bortolocci Camacho, Reinaldo Rodrigues Moraes, Romildo de Oliveira |
dc.subject.por.fl_str_mv |
Management accounting Methodological approach Post-graduation programs Contabilidade gerencial Abordagem metodológica Programas de pós-graduação |
topic |
Management accounting Methodological approach Post-graduation programs Contabilidade gerencial Abordagem metodológica Programas de pós-graduação |
description |
The objective of this research is to analyze the methodological approach in thesis in post-graduate studies in Accounting in Brazil, from 1973 to 2010 in the area of Management Accounting. To undertake analysis established a theoretical basis that determined the target population, consisting of the theses in the programs. The construct established the methodological framework in six categories of analysis: the objective, the nature of the problem, how to approach the problem, on the approach, the method of approach and the research environment. The research was classified this as descriptive research, analyzed in their qualitative and quantitative strategies literature, documentary and ex-post facto, using primary data in a longitudinal perspective. The study population was 38 PhD thesis and 218 MSc thesis that had access to the programs together and being exploited by content analysis and descriptive statistics. The results showed that the research is descriptive in 61% of MSc thesis and 100% of PhD thesis; nature was applied in 98% of MSc thesis and PhD theses in 63%; strategies demonstrated that the works combine the literature, documentary, survey and less frequent, the case study, the inquiry as to the research environment, it was found that 95% are in the field and only 5% of bibliographic nature, the method of approach demonstrated relative stalemate between inductive methods (48%) and deductive (47%); checking approach to the problem, denoted that the research so quali-quantitative totaled 49%, then 28% of the quantitative and qualitative 23%. The general examination concludes that there is little use of methodological rigor revealing less of a concern with the design of the research against the object of study. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-12-17 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/32333 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/32333 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/32333/pdf_12 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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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. 13 n. 25 (2013): Set./Dez. 2013 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) |
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UFRGS |
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UFRGS |
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ConTexto |
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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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