A evolução da investigação em contabilidade na África do Sul
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Data
2021
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Este estudo tem como objetivo geral analisar o desenvolvimento da investigação em
contabilidade na África do Sul, usando o método de revisão de literatura para analisar o total
de 24 artigos publicados em 2018 e 2019 na SAJAR. O primeiro objetivo específico tem como
finalidade fazer a caracterização dos investigadores que publicam artigos no SAJAR analisando
as seguintes três variáveis: o número de autores, o país do autor e a universidade do autor. O
segundo objetivo específico tem como finalidade caraterizar os artigos publicados na SAJAR
analisando as seguintes variáveis: temáticas mais estudadas e o método de recolha de dados. O
terceiro objetivo específico analisa a associação entre as características dos investigadores e as
características dos estudos. Os resultados obtidos permitem concluir que na sua maioria os
artigos publicados são de autoria coletiva e que os autores eram maioritariamente sul africanos.
Conclui-se ainda que a metodologia mais usada para a realização destes artigos é a de Estudos
através de bases de dados e a temática Fiscalidade foi a mais estudada durante os dois anos
analisados. Quanto a associação entre as características dos investigadores e as características
dos estudos não foi encontrada nenhuma associação, contudo dentre a temática e metodologia
usada foram identificadas associações comprovadas estatisticamente.
This study’s general objective is to analyze the development of research in accounting in South Africa, using the literature review method to analyze the total of 24 articles published in 2018 and 2019 in SAJAR. The first specific objective is to characterize the researchers who publish articles in SAJAR by analyzing the following three variables: the number of authors, the author's country and the author's university. The second specific objective is to characterize the articles published in SAJAR by analyzing the following variables: the most studied themes and the method of data collection. The third specific objective analyzes the association between the characteristics of the researchers and the characteristics of the studies. The results allow us to conclude that most of the articles published are collectively authored and that the authors were mostly South African. It is also concluded that the most used methodology to carry out these articles is Studies through databases and the topic of Taxation was the most studied during the two defeated years. As for the association between the characteristics of the researchers and the characteristics of the studies, no association was found, however, among the theme and the used methodology, the statistically proven associations were identified.
This study’s general objective is to analyze the development of research in accounting in South Africa, using the literature review method to analyze the total of 24 articles published in 2018 and 2019 in SAJAR. The first specific objective is to characterize the researchers who publish articles in SAJAR by analyzing the following three variables: the number of authors, the author's country and the author's university. The second specific objective is to characterize the articles published in SAJAR by analyzing the following variables: the most studied themes and the method of data collection. The third specific objective analyzes the association between the characteristics of the researchers and the characteristics of the studies. The results allow us to conclude that most of the articles published are collectively authored and that the authors were mostly South African. It is also concluded that the most used methodology to carry out these articles is Studies through databases and the topic of Taxation was the most studied during the two defeated years. As for the association between the characteristics of the researchers and the characteristics of the studies, no association was found, however, among the theme and the used methodology, the statistically proven associations were identified.
Descrição
Orientação: Maria João Cardoso Vieira Machado
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, INVESTIGAÇÃO, ÁFRICA DO SUL, ACCOUNTING, RESEARCH, SOUTH AFRICA