Properties of studies accounting theory in a brazilian scientific journal

  • Sidnei Celerino da Silva Universidade Estadual do Oeste do Paraná (Unioeste)
  • Robson Zuccolotto Universidade Federal de Viçosa, Centro de Ciências Humanas Letras e Artes (CCH) - Departamento de Administração e Contabilidade (DAD)
DOI: https://doi.org/10.4025/enfoque.v33i2.19747
Keywords: Accounting theory, Bibliometric laws, Scientific literature in accounting

Abstract

This bibliometric study aims to evaluate the scientific production in the area of accounting theory, published in the Journal of Accounting and Finance (RCF), Faculty of Economics and Administration, University of São Paulo (FEA / USP), from 2001 to 2010. Through a descriptive research design documentary, we identified and analyze 27 papers related to the selected area. The study analyzed the characteristics of authorship and networking research, predominantly authorship and networks linked to FEA / USP. Regarding methodological approach and typology, the study identified that most of the articles adopted the approach of economic rationality. Increase in the quantity of articles with positive approach in recent years, but prevailing normative studies in the period. It was observed that the authors favored the empirical studies, with heavy use of statistical tools and prevailing discussion about conservatism. Furthermore, the authors favored the consultation of international journals, books national and international and research dissertations and Eliseu Martins and James Ohlson were the most frequent cited authors. Finally, it was found that it is essential to the binding of the authors in the field of international institutions and researchers from other fields of knowledge to mitigate the endogeneity of scientific production, accounting bias and improve the reflection on the direction of accounting research in the area.

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Author Biographies

Sidnei Celerino da Silva, Universidade Estadual do Oeste do Paraná (Unioeste)

Mestrado em Ciências Contábeis pela FACC/UFRJ e Doutorando em Controladoria e Contabilidade pela FEA/USP. Professor do Colegiado de Ciências Contábeis da Universidade Estadual do Oeste do Paraná (Unioeste)

Robson Zuccolotto, Universidade Federal de Viçosa, Centro de Ciências Humanas Letras e Artes (CCH) - Departamento de Administração e Contabilidade (DAD)

Mestrado em Ciências Contábeis pela Fundação Instituto Capixaba de Pesquisa em Contabilidade, Economia e Finanças (Fucape) e Doutorando em Controladoria e Contabilidade pela FEA/USP. Professor do Departamento de Administração e Contabilidade da Universidade Federal de Viçosa (UFV)

Published
2014-09-09
How to Cite
Silva, S. C. da, & Zuccolotto, R. (2014). Properties of studies accounting theory in a brazilian scientific journal. Enfoque: Reflexão Contábil, 33(2), 35-53. https://doi.org/10.4025/enfoque.v33i2.19747
Issue
Vol 33 No 2 (2014)
Section
Original Articles

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