Trends, Challenges and Prospects of Research in The Graduate of Sciences Accounting in Brazil: A Study on the Basis of Dissertations and Theses
16 Pages Posted: 19 Mar 2012
Date Written: March 14, 2012
Abstract
Over the past decade, research in accounting in Brazil has gained tremendous momentum, that as a result of the creation of the Post-Graduate degree in Accounting PPGCC strict sense. The overall objective is to investigate the research lines followed by the post-graduate programs in accounting in Brazil, aiming to delineate the trends, challenges and prospects of research. The research methodology used are: exploratory and literature. Data analysis was based on information collected directly from the theses and dissertations of the programs, it was observed that the prospects for the search for new essays revolve around the positive accounting, which is becoming a predominance in the accounting department. The data follows a trend of accounting models as those that address the abnormal returns and earnings management, as well as the inclusion of studies and panel events, the search for knowledge using international accounting standards and comparisons. However, there are two themes that begin to be worked and can become a "fad" Behavioral Accounting and Accounting Choice.
Note: Downloadable document is in Portuguese.
Keywords: Accounting research, Programs Graduate, Accounting
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