The Frontiers of the Research about Corporate Governance: an Epistemological Analysis - doi: 10.4025/enfoque.v30i2.12778

Authors

  • Gabriel Moreira Campos Universidade Federal do Espírito Santo Author
  • Josedilton Alves Diniz Tribunal de Contas do Estado da Paraíba Author
  • Gilberto de Andrade Martins Universidade de São Paulo Author

DOI:

https://doi.org/10.4025/enfoque.v30i2.12778

Keywords:

Accountancy, Corporate governance, Epistemology

Abstract

The problem investigated in this paper is expressed by the following question: what is the amplitude of the explorations of the research frontiers concerning Corporate Governance present in the publications of Accountancy Congresses and Meetings in Brazil from 2006 to 2008? Aligned to this problem, the aim of this investigation consists of identifying and analyzing the Brazilian publications about corporate governance within the context of accountability and finances, enlightening the research frontiers: theoretical structure, accountability mechanisms, methodology and applied technique, sectors and context, globalization and temporal horizon. To reach this intent, a survey was carried out into the articles published in the annals of the National Congresses and Meetings of Accountancy or the ones which were included in the specific area of Accountancy and which presented qualification by CAPES with Grade A. The data collection was made from the documental analysis of the papers within the period from 2006 to 2008. The results revealed that the Brazilian research about corporate governance have made use almost exclusively of the frontiers pointed out as traditional ones.

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Author Biographies

  • Gabriel Moreira Campos, Universidade Federal do Espírito Santo
    Professor Assistente do Departamento de Ciências Contábeis da Universidade Federal do Espírito Santo. Doutorando em Ciências Contábeis pela FEA/USP.
  • Josedilton Alves Diniz, Tribunal de Contas do Estado da Paraíba
    Doutorando em Ciências Contábeis pela FEA/USP.
  • Gilberto de Andrade Martins, Universidade de São Paulo
    Professor do Departamento de Contabilidade e Atuária da FEA/USP.

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Published

2011-09-06

Issue

Vol. 30 No. 2 (2011)

Section

Original Articles

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How to Cite

Campos, G. M., Diniz, J. A., & Martins, G. de A. (2011). The Frontiers of the Research about Corporate Governance: an Epistemological Analysis - doi: 10.4025/enfoque.v30i2.12778. Enfoque: Reflexão Contábil, 30(2), 36-51. https://doi.org/10.4025/enfoque.v30i2.12778