AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE

• Autor(a) principal: Ikuno, Luciana Miyuki
• Data de Publicação: 2015
• Outros Autores: Niyama, Jorge Katsumi
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/5419

This study is aimed at characterizing the international accounting scientific production, under the epistemological approach, published at international journals that adopt the english language. 117 articles published between 2000 and 2010 are analyzed. This study is based on previous work by Fülbier and Sellhorn (2008) and applies the content analysis process as tool for its development. Alternative examination is also adopted by fully reading the selected articles. Through the analysis of inference by keywords, it was not possible to identify the direction of the research (descriptive or prescriptive) in 82.61% of the articles while in 51.31% it was not possible to classify the research design. Therefore, the results described below are only referred to the examination derived by the fully read articles. It was found that 80% of total studies had a descriptive orientation while 20% had a prescriptive one. The most used design was the "empirical experiment" (43.48%), in its comprehensive sense, followed by articles that adopted "multiple methods" and "empirical-archival method" (13.04% in each of the categories). Regarding the methodological approaches, the positivist method represents 35% of the total of articles, while the empirical method represents 31%, totalizing more than half of all the articles.Keywords: International Accounting. Epistemology. Scientific Productivity.