Thesis of Thesis in Accounting at USP

Authors

  • Gilberto José Miranda FACIC/UFU
  • Renato Ferreira Leitão Azevedo Faculdade Sumaré
  • Gilberto de Andrade Martins

DOI:

https://doi.org/10.17524/repec.v5i2.342

Keywords:

Thesis, Doctorate, Epistomology, Accounting.

Abstract

Accounting Sciences in scientific terms is a relatively young area, but with a very promising development when considering the growth experienced by stricto sensu post-graduate studies in this decade. The epistemological studies conducted in the area indicate improvements in scientific production in recent years, but also detect serious scientific flaws. Given this context, this study aims to ascertain whether the Doctoral Thesis in Accounting really answer to a research problem, listing related variables and whether they test these variables empirically. The object of study comprises doctoral theses in Accounting Sciences defended in Brazil between 2004 to 2008, performed through the content analysis. The results found show that the theoretical-empirical studies are predominant (84%) with emphasis on quasi-experimental modality (58%). The total researches set out research problems, but still have questions of value in the elaboration of the problems (8%). The study hypotheses were stated in most works (62%); of these, 38% showed accidental causal relationship and 24%, the required causal relationship. Finally, it was verified that some authors (20%) began to clearly state the thesis of the researches conducted. However, this was observed only from 2007.

Author Biographies

Gilberto José Miranda, FACIC/UFU

Professor Assistente da FACIC/UFU. Graduado em Ciências Contábeis, Especialização em Controladoria e Finanças e Especialização em Docência na Educação Superior, Mestrado em Administração de Empresas (FAGEN/UFU) e Doutorando em Ciências Contábeis (FEA/USP).

Renato Ferreira Leitão Azevedo, Faculdade Sumaré

Mestre em Ciências Contábeis (FEA/USP), Bacharelando em Filosofia (FFLCH-USP). É Bacharel em Ciências Contábeis (FEA-USP) e Bacharel em Sistemas de Informação (Universidade Anhembi Morumbi). Atua como Instrutor no MBA Controller e no CEFIN da FIPECAFI e professor da Faculdade Sumaré para os cursos de Teoria da Contabilidade, Introdução a Contabilidade I e II e Comportamento Organizacional, Doutorando em Human Resource Education, University of Illinois at Urbana-Champaign (UIUC).

Published

2011-08-12

How to Cite

Miranda, G. J., Leitão Azevedo, R. F., & Martins, G. de A. (2011). Thesis of Thesis in Accounting at USP. Journal of Education and Research in Accounting (REPeC), 5(2), 22–43. https://doi.org/10.17524/repec.v5i2.342

Issue

Section

Articles