Estudos de caso e sua aplicação: Proposta de um esquema teórico para pesquisas no campo da contabilidade

• Autor(a) principal: Lima, João Paulo Cavalcante
• Data de Publicação: 2012
• Outros Autores: Antunes, Maria Thereza Pompa, Neto, Octavio Ribeiro de Mendonça, Peleias, Ivam Ricardo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/45403
• topic: Scientific Research; Case Study; Research Planning; Accounting.; Pesquisa Científica; Estudo de Caso; Planejamento da Pesquisa; Contabilidade.

The case study has been appointed as a research method used in Applied Social Sciences, among which ranks Accounting. However, their quality has been discussed because of the lack of methodological rigor and research planning, reducing the advantages of this strategy and the validity of the study. The objective of this paper is to contribute to the implementation of this methodological approach in accounting research. For this purpose, we initially made a review of the literature regarding the types and methods of research, in particular the case study as a research strategy, and then propose a theoretical scheme of the steps that comprise the case study. The issues addressed leads to consider that many advances can be achieved with the planned use of the case study, emphasizing that the main problems associated with criticisms of its use are related to how such research is performed (misuse) and not the strategy itself. It is understood that the theoretical scheme proposed here can be useful for researchers who need to use this accounting strategy, both for the justification of their use and for the steps to be followed in order to improve the quality and validity of accounting research in Brazil.