Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal

Detalhes bibliográficos
Autor(a) principal: Murcia, Fernando Dal-Ri
Data de Publicação: 2008
Outros Autores: Borba, José Alonso
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Contabilidade & Finanças (Online)
Texto Completo: https://www.revistas.usp.br/rcf/article/view/34250
Resumo: This paper aims to propose a methodology to evaluate accounting and auditing journals published in English and available in the CAPES Journal Portal. The research is justified by two basic premises: Brazilian accounting research needs international penetration and foreign journals have not been evaluated by CAPES yet. This study sample is composed of the journals that had the words accounting and auditing in their title. Non-academic journals were not analyzed and the final sample consisted of 40 journals. Data were collected from the journals websites and involved an analysis of the following aspects: editorial board, instructions for authors, aim/focus, blind review, indexation in SCOPUS and Institute for Scientific Information, Journal of Citation Report impact factor and temporality ratio. To collect information on the journals cut rate, e-mails were sent to the chief editors. Based on the proposed methodology, 8 journals received an "A" concept, 20 "B" and 12 "C". The three best evaluated journals according to this study are: Journal of Accounting and Economics (JAE), Accounting Organization and Society (AOS) and The Accounting Review (TAR). This paper aims to contribute to Brazilian literature by proposing an alternative methodology for scientific journal evaluation.
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spelling Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal Possibilidades de inserção da pesquisa contábil brasileira no cenário internacional: uma proposta de avaliação dos periódicos científicos de contabilidade e auditoria publicados em língua inglesa e disponibilizados no portal de periódicos da CAPES Pesquisa ContábilPortal CAPESPeriódicos de ContabilidadeAvaliação de periódicosInserção internacionalAccounting researchCAPES PortalAccounting journalsJournal evaluationInternational penetration This paper aims to propose a methodology to evaluate accounting and auditing journals published in English and available in the CAPES Journal Portal. The research is justified by two basic premises: Brazilian accounting research needs international penetration and foreign journals have not been evaluated by CAPES yet. This study sample is composed of the journals that had the words accounting and auditing in their title. Non-academic journals were not analyzed and the final sample consisted of 40 journals. Data were collected from the journals websites and involved an analysis of the following aspects: editorial board, instructions for authors, aim/focus, blind review, indexation in SCOPUS and Institute for Scientific Information, Journal of Citation Report impact factor and temporality ratio. To collect information on the journals cut rate, e-mails were sent to the chief editors. Based on the proposed methodology, 8 journals received an "A" concept, 20 "B" and 12 "C". The three best evaluated journals according to this study are: Journal of Accounting and Economics (JAE), Accounting Organization and Society (AOS) and The Accounting Review (TAR). This paper aims to contribute to Brazilian literature by proposing an alternative methodology for scientific journal evaluation. O objetivo deste trabalho é propor uma metodologia de avaliação para os periódicos científicos de contabilidade e auditoria publicados em língua inglesa e disponibilizados no Portal de Periódicos da CAPES. A justificativa para a realização deste estudo baseia-se em duas premissas: a necessidade de uma inserção internacional da pesquisa contábil brasileira e a inexistência de uma avaliação pela CAPES dos periódicos estrangeiros. As revistas acadêmicas que continham as palavras accounting ou auditing em seus títulos foram selecionadas. Após a eliminação dos periódicos não-acadêmicos, 40 journals foram analisados. A coleta dos dados foi realizada principalmente nos sites eletrônicos de cada periódico e envolveu a análise dos seguintes aspectos: corpo editorial (editorial board) e sua internacionalização, instrução para os autores (guide for authors), enfoque (aim/focus), revisão às cegas (blind review), indexação ao SCOPUS, indexação ao Institute of Scientifc Information, grau de impacto de acordo com o Journal Citation Report e índice de temporalidade. Para se coletarem as informações referentes à taxa de corte (cut rate), foram enviados e-mails aos editores responsáveis (chief editor) de cada periódico. Com base nos critérios propostos, 8 revistas foram classificadas com o conceito "A", 20 com "B" e 12 com "C", sendo que o Journal of Accounting Research (JAR), o Journal of Accounting and Economics (JAE), e o The Accounting Review (TAR) foram os três periódicos com maior pontuação. Esta pesquisa visa contribuir para o desenvolvimento da pesquisa contábil brasileira à medida que propõe uma metodologia alternativa para avaliação de periódicos científicos. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2008-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/3425010.1590/S1519-70772008000100004Revista Contabilidade & Finanças; v. 19 n. 46 (2008); 30-43 Revista Contabilidade & Finanças; Vol. 19 No. 46 (2008); 30-43 Revista Contabilidade & Finanças; Vol. 19 Núm. 46 (2008); 30-43 1808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPporhttps://www.revistas.usp.br/rcf/article/view/34250/36982Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessMurcia, Fernando Dal-RiBorba, José Alonso2012-07-21T18:22:42Zoai:revistas.usp.br:article/34250Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2012-07-21T18:22:42Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal
Possibilidades de inserção da pesquisa contábil brasileira no cenário internacional: uma proposta de avaliação dos periódicos científicos de contabilidade e auditoria publicados em língua inglesa e disponibilizados no portal de periódicos da CAPES
title Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal
spellingShingle Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal
Murcia, Fernando Dal-Ri
Pesquisa Contábil
Portal CAPES
Periódicos de Contabilidade
Avaliação de periódicos
Inserção internacional
Accounting research
CAPES Portal
Accounting journals
Journal evaluation
International penetration
title_short Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal
title_full Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal
title_fullStr Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal
title_full_unstemmed Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal
title_sort Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal
author Murcia, Fernando Dal-Ri
author_facet Murcia, Fernando Dal-Ri
Borba, José Alonso
author_role author
author2 Borba, José Alonso
author2_role author
dc.contributor.author.fl_str_mv Murcia, Fernando Dal-Ri
Borba, José Alonso
dc.subject.por.fl_str_mv Pesquisa Contábil
Portal CAPES
Periódicos de Contabilidade
Avaliação de periódicos
Inserção internacional
Accounting research
CAPES Portal
Accounting journals
Journal evaluation
International penetration
topic Pesquisa Contábil
Portal CAPES
Periódicos de Contabilidade
Avaliação de periódicos
Inserção internacional
Accounting research
CAPES Portal
Accounting journals
Journal evaluation
International penetration
description This paper aims to propose a methodology to evaluate accounting and auditing journals published in English and available in the CAPES Journal Portal. The research is justified by two basic premises: Brazilian accounting research needs international penetration and foreign journals have not been evaluated by CAPES yet. This study sample is composed of the journals that had the words accounting and auditing in their title. Non-academic journals were not analyzed and the final sample consisted of 40 journals. Data were collected from the journals websites and involved an analysis of the following aspects: editorial board, instructions for authors, aim/focus, blind review, indexation in SCOPUS and Institute for Scientific Information, Journal of Citation Report impact factor and temporality ratio. To collect information on the journals cut rate, e-mails were sent to the chief editors. Based on the proposed methodology, 8 journals received an "A" concept, 20 "B" and 12 "C". The three best evaluated journals according to this study are: Journal of Accounting and Economics (JAE), Accounting Organization and Society (AOS) and The Accounting Review (TAR). This paper aims to contribute to Brazilian literature by proposing an alternative methodology for scientific journal evaluation.
publishDate 2008
dc.date.none.fl_str_mv 2008-04-01
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://www.revistas.usp.br/rcf/article/view/34250
10.1590/S1519-70772008000100004
url https://www.revistas.usp.br/rcf/article/view/34250
identifier_str_mv 10.1590/S1519-70772008000100004
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.usp.br/rcf/article/view/34250/36982
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista Contabilidade & Finanças
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista Contabilidade & Finanças
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária
dc.source.none.fl_str_mv Revista Contabilidade & Finanças; v. 19 n. 46 (2008); 30-43
Revista Contabilidade & Finanças; Vol. 19 No. 46 (2008); 30-43
Revista Contabilidade & Finanças; Vol. 19 Núm. 46 (2008); 30-43
1808-057X
1519-7077
reponame:Revista Contabilidade & Finanças (Online)
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str Revista Contabilidade & Finanças (Online)
collection Revista Contabilidade & Finanças (Online)
repository.name.fl_str_mv Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)
repository.mail.fl_str_mv recont@usp.br||recont@usp.br
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