A investigação em contabilidade : revisão de estudos publicados na Revista Contemporânea de Contabilidade
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2021
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O presente estudo tem como objetivo principal contribuir para a investigação em conta-bilidade no Brasil, através da análise de 40 artigos publicados na Revista Contemporânea de Contabilidade no período de 2020. Como objetivos específicos, o presente estudo con-siste em: o primeiro objetivo específico caracterizar os investigadores que publicam no Brasil através da análise das seguintes variáveis: número de autores e país de afiliação dos investigadores. O segundo objetivo específico consiste em caracterizar os estudos publicados no Brasil, analisando nomeadamente a temática mais investigada, o método de recolha de dados e país de investigação. O último objetivo específico deste estudo visa analisar se existe alguma associação entre as características dos investigadores e as ca-racterísticas dos estudos e se existe associação entre as características dos estudos. Os resultados obtidos permitem afirmar que a maior parte dos artigos publicados neste perí-odo é composto por dois ou mais autores e o Brasil é o país de proveniência de autores com mais artigos publicados, seguindo-se à Colômbia e Portugal. As temáticas mais es-tudadas são relativas à conteúdos da Contabilidade Financeira e Finanças, seguindo-se os conteúdos relacionados a Contabilidade de Gestão e a base de dados é o principal método utilizado na pesquisa. Relativamente as associações entre as características dos investiga-dores e as características dos estudos, os resultados afirmam que não existe associação entre o número de autores e as características do estudo, nem entre o país de afiliação dos autores e o tema do artigo nem o país de investigação, apenas existe associação entre o país de afiliação dos autores e o método de recolha de dados. No que respeita a associação entre as características dos estudos, os resultados permitem concluir que existe associação entre o país de investigação e o método de recolha de dados.
This study aims to contribute to research in accounting in Brazil, through the analysis of 40 articles published in the Revista Contemporânea de Contabilidade in 2020. As specific objectives, this study consists of to characterize researchers who publish in Brazil through the analysis of the following variables: number of authors and country of affiliation of researchers. The second specific objective is to characterize the studies published in Bra-zil, namely analyzing the most investigated theme, the data collection method, and the country of investigation. The last specific objective of this study aims to analyze whether there is any association between the characteristics of the investigators and the character-istics of the studies and whether there is an association between the characteristics of the studies. The results obtained allow us to state that most articles published in this period are composed of two or more authors and Brazil is the country of origin of authors with more published articles, followed by Colombia and Portugal. The most studied themes are related to the contents of Financial Accounting and Finance, followed by the contents related to Management Accounting and the database is the main method used in the re-search. Regarding the associations between the characteristics of the researchers and the characteristics of the studies, the results state that there is no association between the number of authors and the characteristics of the study, neither between the country of affiliation of the authors and the topic of the article, nor the country research, there is only an association between the country of affiliation of the authors and the method of data collection. With regard to the association between the characteristics of the studies, the results allow us to conclude that there is an association between the country of investiga-tion and the method of data collection.
This study aims to contribute to research in accounting in Brazil, through the analysis of 40 articles published in the Revista Contemporânea de Contabilidade in 2020. As specific objectives, this study consists of to characterize researchers who publish in Brazil through the analysis of the following variables: number of authors and country of affiliation of researchers. The second specific objective is to characterize the studies published in Bra-zil, namely analyzing the most investigated theme, the data collection method, and the country of investigation. The last specific objective of this study aims to analyze whether there is any association between the characteristics of the investigators and the character-istics of the studies and whether there is an association between the characteristics of the studies. The results obtained allow us to state that most articles published in this period are composed of two or more authors and Brazil is the country of origin of authors with more published articles, followed by Colombia and Portugal. The most studied themes are related to the contents of Financial Accounting and Finance, followed by the contents related to Management Accounting and the database is the main method used in the re-search. Regarding the associations between the characteristics of the researchers and the characteristics of the studies, the results state that there is no association between the number of authors and the characteristics of the study, neither between the country of affiliation of the authors and the topic of the article, nor the country research, there is only an association between the country of affiliation of the authors and the method of data collection. With regard to the association between the characteristics of the studies, the results allow us to conclude that there is an association between the country of investiga-tion and the method of data collection.
Descrição
Orientação: Maria João Cardoso Vieira Machado
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, PRODUÇÃO CIENTÍFICA, INVESTIGAÇÃO, JORNAIS, REVISTAS, ACCOUNTING, SCIENTIFIC PRODUCTION, RESEARCH, NEWSPAPERS, MAGAZINES, BRASIL, BRAZIL