Accounting Education Research: scientific production and preference of PhDs, 2005 to 2009

• Autor(a) principal: Miranda, Gilberto José
• Data de Publicação: 2013
• Outros Autores: Santos, Luciana de Almeida Araújo, Nova, Silvia Pereira de Castro Casa, Cornacchione Júnior, Edgard Bruno
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Contabilidade & Finanças (Online)
• Texto Completo: https://www.revistas.usp.br/rcf/article/view/58652
• topic: Ciências Contábeis; Pós-graduação stricto sensu; Ensino; Publicações; Accounting Sciences; Stricto sensu graduation; Teaching; Publications

The present study aims at describing the lines of scientific research engaged in by doctors who presented their dissertations on "Accounting Education and Research" in the School of Economics, Business Administration and Accounting of the University of São Paulo (Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo - FEA/USP) during the period from 2005 to 2009. We evaluate whether publications in this field are treated in a prejudiced manner in Brazil - the phenomenon identified internationally by Pierre, Wilson, Richard, Ravenscroft, and Rebel (2009) - which may indicate disinterest on the part of researchers. We used descriptive research with a quantitative approach for our purposes. Data were collected from documentary research on the Lattes Platform and accounting dissertations defended at the USP, comprising a total of 203 PhDs. We found that the number of dissertations defended has practically doubled every decade and that the number of females obtaining doctoral degrees has increased significantly. Of the PhDs surveyed, 7% were productivity grant recipients from the National Counsel of Technological and Scientific Development (Conselho Nacional de Desenvolvimento Científico e Tecnológico - CNPq), 76% were linked to some research group and 56% identified a research line on their Lattes resume. Of the research groups and lines, 8% and 6%, respectively, were related to accounting education. We found that the research line, "Accounting Education and Research", showed the lowest percentage of defended studies (8% of dissertations, 4% in the "Accounting Education" field). With respect to publications, the most prominent subjects were those dealing with specific accounting issues and topics related to teaching institutions; there was little research on instructional and pedagogical issues. These results may indicate a gap in researchers' knowledge on the subject and highlights the need to better prepare accounting PhDs for teaching practice. Education and Research was the line that showed the greatest number of women. These findings highlight the need for accounting education research to be valued to benefit the development of the accounting profession and improve teacher training.