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

See all articles by Wenner Glaucio Lucena

Wenner Glaucio Lucena

Federal University of Paraíba - UFPB

Maria Sueli Fernandes

Federal University of Paraiba (UFPB)

Paulo Roberto Cavalcante

Federal University of Paraiba (UFPB)

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

Suggested Citation

Lucena, Wenner Glaucio and Fernandes, Maria Sueli and Cavalcante, Paulo Roberto, Trends, Challenges and Prospects of Research in The Graduate of Sciences Accounting in Brazil: A Study on the Basis of Dissertations and Theses (March 14, 2012). Available at SSRN: https://ssrn.com/abstract=2022306 or http://dx.doi.org/10.2139/ssrn.2022306

Wenner Glaucio Lucena (Contact Author)

Federal University of Paraíba - UFPB ( email )

Cidade Universitária
s/n - Castelo Branco III
João Pessoa, Paraiba
Brazil
558332167456 (Phone)

Maria Sueli Fernandes

Federal University of Paraiba (UFPB) ( email )

Cidade Universitária, Campus I - Joao Pessoa
Department of Finance and Accounting - DFC
Joao Pessoa, Paraiba 58297-000
Brazil

Paulo Roberto Cavalcante

Federal University of Paraiba (UFPB) ( email )

Cidade Universitária
s/n - Castelo Branco III
João Pessoa, Paraiba
Brazil

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