THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL

Detalhes bibliográficos
Autor(a) principal: Miranda, Gilberto José
Data de Publicação: 2013
Outros Autores: Santos, Luciana de Almeida Araújo, Casa Nova, Silvia Pereira de Castro, Cornacchione Jr., Edgard Bruno
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/3313
Resumo: Based in the human capital theory, this study aims to identify whether the holders of a PhD degree in Accounting Sciences till 31/12/2005 have altered their performances in terms of scientific production the last four years, and evaluate if the holders of a PhD degree in Accounting Sciences between 31/12/2005 and 31/12/2009 have different performances. For this aim, a survey was done in the curricula of the people that hold the PhD degree in Accounting Sciences till 31/12/2009. The findings showed that there were significant improvements in this quadrennium. The percentage of PhD in Accounting Sciences who never published an article on events fell from 8.8% to 3.2% and the percentage of PhD in Accounting Sciences with publication of articles rated Qualis B2, B1 or A2 was 75.3%. New journals and several programs for post-graduate studies have emerged in this period. However, it was also found that 65.6% of researched have not published any articles in scientific journals between 31/12/2008 and 02/11/2010. In addition, there was a high concentration of publications in a few PhD in Accounting Sciences. Keywords: PhD degree; education; human capital theory. Accounting.
id UFRN-3_de0111988fe6439ebbb31ab16ec1c66d
oai_identifier_str oai:periodicos.ufrn.br:article/3313
network_acronym_str UFRN-3
network_name_str Revista Ambiente Contábil
repository_id_str
spelling THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZILLA TEORÍA DEL CAPITAL HUMANO Y LAS CONTRIBUCIONES ACADÉMICAS DE LOS DOCTORES EN CIENCIAS CONTABLES EN BRASILA TEORIA DO CAPITAL HUMANO E AS CONTRIBUIÇÕES ACADÊMICAS DOS DOUTORES EM CIÊNCIAS CONTÁBEIS NO BRASILBased in the human capital theory, this study aims to identify whether the holders of a PhD degree in Accounting Sciences till 31/12/2005 have altered their performances in terms of scientific production the last four years, and evaluate if the holders of a PhD degree in Accounting Sciences between 31/12/2005 and 31/12/2009 have different performances. For this aim, a survey was done in the curricula of the people that hold the PhD degree in Accounting Sciences till 31/12/2009. The findings showed that there were significant improvements in this quadrennium. The percentage of PhD in Accounting Sciences who never published an article on events fell from 8.8% to 3.2% and the percentage of PhD in Accounting Sciences with publication of articles rated Qualis B2, B1 or A2 was 75.3%. New journals and several programs for post-graduate studies have emerged in this period. However, it was also found that 65.6% of researched have not published any articles in scientific journals between 31/12/2008 and 02/11/2010. In addition, there was a high concentration of publications in a few PhD in Accounting Sciences. Keywords: PhD degree; education; human capital theory. Accounting.Teniendo por esqueleto teórico la teoría del capital humano, este estudio tiene el objetivo de evaluar si los doctores formados en Contabilidad hasta el 31/12/2005 alteraron sus actuaciones en términos de producción científica en los últimos cuatro años, así como evaluar si los doctores formados entre el 31/12/2005 y 31/12/2009 tienen perfiles diferentes de aquellos formados hasta el 2005. Para ello, se realizó una encuesta en todos los currículos Lattes de los doctores formados hasta 31/12/2009. Fue constatado que hubo  mejorías relevantes en este cuatrienio, pues el porcentaje de doctores que nunca publicaron un artículo en eventos cayó de 8,8% para 3,2% y el porcentaje de doctores con publicaciones de artículos con clasificación Qualis B2, B1 ó A2 quedó en 75,3%. Surgieron nuevas revistas y varios programas de estudios de posgrado stricto sensu en este período. Sin embargo, fue también constatado que 65,6% de los doctores no publicaron ningún artículo en revistas científicas entre el 31/12/2008 y 02/11/2010. Además de eso, se constató la alta concentración de las publicaciones del área en pocos doctores. Palabras clave: Doctorado. Educación. Teoría del capital humano. Contabilidad. Tendo por arcabouço teórico a teoria do capital humano, este estudo tem o objetivo de avaliar se os doutores titulados em Contabilidade até 31/12/2005 alteraram suas performances em termos de produção científica nos últimos quatro anos, bem como avaliar se os doutores titulados entre 31/12/2005 e 31/12/2009 têm perfis diferentes daqueles titulados até 2005. Para isso, foi feito um levantamento em todos os currículos Lattes dos doutores titulados até 31/12/2009. Foi constatado que houve melhorias relevantes nesse quadriênio, pois o percentual de doutores que nunca publicaram um artigo em eventos caiu de 8,8% para 3,2% e o percentual de doutores com publicações de artigos com classificação Qualis B2, B1 ou A2 ficou em 75,3%. Surgiram novos periódicos e vários programas de pós-graduação stricto sensu nesse período. No entanto, também foi constatado que 65,6% dos doutores não publicaram nenhum artigo em periódicos científicos entre 31/12/2008 e 02/11/2010. Além disso, constatou-se a alta concentração das publicações da área em poucos doutores. Palavras-Chave: Doutorado. Educação. Teoria do capital humano. Contabilidade.   Portal de Periódicos Eletrônicos da UFRN2013-02-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/octet-streamhttps://periodicos.ufrn.br/ambiente/article/view/3313REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 55-74REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 55-74REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 55-742176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/3313/2690https://periodicos.ufrn.br/ambiente/article/view/3313/10156Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessMiranda, Gilberto JoséSantos, Luciana de Almeida AraújoCasa Nova, Silvia Pereira de CastroCornacchione Jr., Edgard Bruno2019-10-09T22:35:18Zoai:periodicos.ufrn.br:article/3313Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:18Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL
LA TEORÍA DEL CAPITAL HUMANO Y LAS CONTRIBUCIONES ACADÉMICAS DE LOS DOCTORES EN CIENCIAS CONTABLES EN BRASIL
A TEORIA DO CAPITAL HUMANO E AS CONTRIBUIÇÕES ACADÊMICAS DOS DOUTORES EM CIÊNCIAS CONTÁBEIS NO BRASIL
title THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL
spellingShingle THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL
Miranda, Gilberto José
title_short THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL
title_full THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL
title_fullStr THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL
title_full_unstemmed THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL
title_sort THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL
author Miranda, Gilberto José
author_facet Miranda, Gilberto José
Santos, Luciana de Almeida Araújo
Casa Nova, Silvia Pereira de Castro
Cornacchione Jr., Edgard Bruno
author_role author
author2 Santos, Luciana de Almeida Araújo
Casa Nova, Silvia Pereira de Castro
Cornacchione Jr., Edgard Bruno
author2_role author
author
author
dc.contributor.author.fl_str_mv Miranda, Gilberto José
Santos, Luciana de Almeida Araújo
Casa Nova, Silvia Pereira de Castro
Cornacchione Jr., Edgard Bruno
description Based in the human capital theory, this study aims to identify whether the holders of a PhD degree in Accounting Sciences till 31/12/2005 have altered their performances in terms of scientific production the last four years, and evaluate if the holders of a PhD degree in Accounting Sciences between 31/12/2005 and 31/12/2009 have different performances. For this aim, a survey was done in the curricula of the people that hold the PhD degree in Accounting Sciences till 31/12/2009. The findings showed that there were significant improvements in this quadrennium. The percentage of PhD in Accounting Sciences who never published an article on events fell from 8.8% to 3.2% and the percentage of PhD in Accounting Sciences with publication of articles rated Qualis B2, B1 or A2 was 75.3%. New journals and several programs for post-graduate studies have emerged in this period. However, it was also found that 65.6% of researched have not published any articles in scientific journals between 31/12/2008 and 02/11/2010. In addition, there was a high concentration of publications in a few PhD in Accounting Sciences. Keywords: PhD degree; education; human capital theory. Accounting.
publishDate 2013
dc.date.none.fl_str_mv 2013-02-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/3313
url https://periodicos.ufrn.br/ambiente/article/view/3313
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/3313/2690
https://periodicos.ufrn.br/ambiente/article/view/3313/10156
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/octet-stream
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 55-74
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 55-74
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 55-74
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
_version_ 1799770186666999808

Registros relacionados