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- Title
ANÁLISE DOS ESTUDOS EM HISTÓRIA DA CONTABILIDADE EM TESES E PERIÓDICOS BRASILEIROS (2000-2016).
- Authors
SAYED, SAMIR; CORNACCHIONE JR, EDGARD BRUNO; NUNES, TANIA; CUNHA DE SOUZA, MARCELO
- Abstract
The research in History of Accounting (AH) receives great prominence in specialized journals, especially in Anglo-Saxon countries. In Brazil, its study, although old, still lacks in studies. Its importance is highlighted by several reseachers (Previts et al., 1990; Carmona et al, 2004; Gomes et al., 2011 and Fowler and Kepler, 2016). In this direction, the objective of this article was to make a panorama of the area (AH) through researches from doctoral theses and national journals (Qualis B2 or higher) between 2000 and 2016, totaling 36 articles and 2 theses. The analysis criteria were based on Crotty (1998) and Theóphilo and Martins (2009), observing the epistemological approach (1), the theoretical perspective (2), the methodology (3) and the method (4), completing with the unit territorial and historical period (5). The results indicate that, as in the accounting research as a whole, AH in Brazil is dominated by articles based on Traditional (or Positive) History, with the objectivism inherent in the positivism present in more than 90% of the studies. In addition, an interpretative and a critical theory study, derived from fundamentally recent doctoral theses, have also been identified. Regarding the binomial methodology-method, the descriptive research, based on documentary analysis, is located at the level of 70% of the studies. But the great presence of texts that only make a review of the literature on a certain subject, without great criticism or debate, should be highlighted. These results show the monochromatic view regarding the delimitation of the research in broad terms.
- Subjects
BRAZIL; HISTORY of accounting; LITERATURE reviews; KEPLER, Johannes, 1571-1630; CRITICAL theory; OBJECTIVITY; POSITIVISM
- Publication
ConTexto, 2019, Vol 19, Issue 41, p1
- ISSN
1676-6016
- Publication type
Article