EVALUATION OF SCIENTIFIC TEXT APPRAISALS REGARDING ACCOUNTANCY AND CONTROLLERSHIP

Abstract

It is impossible to deny: the opinions and results of evaluations will always be bound to appraisers’ knowledge, attitudes, abilities and ethics even if they are carefully observed when dealing with the assessment process of scientific texts. An ideal or just result that is in full accordance with authors and appraisers concerning all analyzed texts will never be attained regardless of the search for objectification within the assessment. However, discussions about this challenging subject should be continuously part of post-graduation program agendas, of scientific commission in congresses, meetings, seminars, etc. when considering such premises, as well as of editorial newspaper departments in any subject field. We aim at discussing, explaining and presenting an assessment of the appraisals of scientific texts in this work, as approved and defended in the 5th USP Congress for Controllership and Accountancy of the FEA/USP. 100 approved works which contained 300 opinions with quantitative and qualitative appraisals and grades for ten items, as well as for strong and weak points of each text were analyzed. Seventy-five per cent of the opinions were extremely favorable for text authors’, both regarding grades and qualitative appraisals. Nearly 65% of mentions made to strong points and approval indexes in texts dealt with the relevance of the subject-matter, wording and the structure of the work. This high proportion indicates that an expressive majority of text appraisals were ruled by the necessary exactness when assessing their contents. The results showed extraordinary dispersions among appraisers in the same texts and appraisers of all submitted and approved texts. Most of the opinions are formulated in a laconic manner, and many of them are inconsistent internally and show high levels of incomprehensibility.