Analysis of the Scientific Production and Training in Management Accounting of Doctors in Brazil

Authors

  • Rogerio JoAo Lunkes

  • Fabricia Silva Da Rosa

  • vicente mateo

Keywords:

management accounting, scientific production, doctors, education

Abstract

The objective of this study was to analyze the scientific production and training in management accounting of doctors in Brazil. To achieve this objective, six Brazilian accounting journals were selected according to Qualis from CAPES (Coordenação de Aperfeiçoamento de Pessoal de Nível Superior -Brazilian Federal Agency for Support and Evaluation of Graduate Education),published from 2001 to 2013, as well as doctoral dissertations in accounting published from 1962 to 2013. The results showed an increase in publications at the beginning of the period analyzed and a slight decrease over the past two years. The training of doctors in management accounting underwent an increase in absolute terms, which in some ways was a reflection of the growth in recent years of doctoral education in accounting in Brazil.

How to Cite

Analysis of the Scientific Production and Training in Management Accounting of Doctors in Brazil. (2014). Global Journal of Management and Business Research, 14(15), 29-36. https://journalofbusiness.org/index.php/GJMBR/article/view/

References

Simon ALCOUFFE, Nicolas Berland, Yves LEVANT (2008) Actor- Networks and the Diffusion of Management Accounting Innovations: A Comparative Study Management Accounting Research. 19(1), 1-17. https://doi.org/10.1016/j.mar.2007.04.001

BALDVINSDOTTIR, G.; MITCHELL, F.; NORREKLIT, practice accounting (2010) Issues in the relationship between theory and practice in management accounting. 21(2), 79-82.

N. BEDFORD (1997) BEDFORD, N.A history of accountancy.

I. BEUREN (2007) M.; SCHLINDWEIN, A.C.; PASQUAL, D.L Abordagem da Controladoria em Trabalhos Publicados no Enanpad e no Congresso USP de Controladoria e Contabilidade de 2001 a 2006. 18(45), 22-37.

Sarah BONNER, James HESFORD, Wim VAN DER STEDE, S. YOUNG (2006) The most influential journals in academic accounting. 31(7), 663-685. https://doi.org/10.1016/j.aos.2005.06.003

L. BROWN (1996) Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis. 21, 723-754.

Lawrence BROWN (2003) Ranking Journals Using Social Science Research Network Downloads. 20(3), 291-307. https://doi.org/10.1023/a:1023628613622

Lawrence BROWN, John GARDNER (1985) D GARDNER, J C Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs The Accounting Review Vol. 60(2), 262-277. https://doi.org/10.2308/tar-4487848

Lawrence BROWN, John GARDNER (1985) D GARDNER, J C Using citation analysis to assess the impact of journals and articles on contemporary accounting research (CAR) Journal of Accounting Research Vol. 23(1), 84. https://doi.org/10.2307/2490908

L. BROWN, J. GARDNER, M. VASARHELYI (1987) An analysis of the research contributions of accounting, organizations and society. 1987, 193-204.

Rhoda BROWN, Michael JONES, Tony STEELE (2007) Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades. 39(2), 125-151. https://doi.org/10.1016/j.bar.2007.03.004

R. CARDOSO (2007) L.; PEREIRA; C.A.; GUERREIRO, R Perfil das Pesquisas em Contabilidade de Custos Apresentadas no Enanpad no Período de 1998 a 2003. 11(3), 177-198.

K. CARVALHO (2010) L ET AL A Contribuição das Teorias do Ciclo de Vida Organizacional para a Pesquisa em Contabilidade Gerencial. 11(4), 98-130.

C. CHAPMAN, A. HOPWOOD, M. SHIELDS (2007) Handbook of Management Accounting Research. 20.

DRURY, M. C.; TAYLES (1994) Product costing in UK manufacturing organizations. 3(3), 443-469.

Colin DRURY, Mike TAYLES (1994) Explicating the design of overhead absorption procedures in UK organizations. 37(1), 47-84. https://doi.org/10.1016/j.bar.2004.08.003

Lars ENGWALL (1998) Research Note: Asterix in Disneyland. Management Scholars from France on the World Stage. 19(5), 863-881. https://doi.org/10.1177/017084069801900507

Hans ENGLUND, Jonas GERDIN (2008) Transferring knowledge across sub-genres of the ABC implementation literature. 19(2), 149-162. https://doi.org/10.1016/j.mar.2008.01.002

Yves GENDRON (2008) Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. 17(1), 97-127. https://doi.org/10.1080/09638180701705973

J. HASSELBACK (2001) Accounting faculty directory.

J. HASSELBACK (2011) Personalwebpage. 20.

J. HASSELBACK (2014) 34th Accounting Faculty Directory.

J. HESFORD (2007) et al Management accounting: a bibliographic study In: CHAPMAN, Christopher; HOPWOOD, Anthony G.; SHIELDS, Michael (Org.) Handbook of management accounting research. 2007, 3-26.

James HESFORD, Gordon POTTER (2010) W.; POTTER, G Accounting Research in the Cornell Quarterly: A Review With Suggestions for Future Research. 51(4), 502-512. https://doi.org/10.1177/1938965510375030

A. HOPWOOD, M. SHIELDS (2007) Handbook of management accounting research.

Anthony HOPWOOD (2002) 'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research. 11(4), 777-785. https://doi.org/10.1080/0963818022000047073

A. HOPWOOD (2007) Whither accounting research? The Accounting Review Vol. 82, 1365-1374.

Anthony HOPWOOD (2008) Management Accounting Research in a Changing World. 20(1), 3-13. https://doi.org/10.2308/jmar.2008.20.1.3

Christopher ITTNER, David LARCKER (2001) D.; LARCKER, D F Assessing empirical research in managerial accounting: a value-based management perspective Journal of Accounting and Economics, v. 32(1-3), 349-410. https://doi.org/10.1016/s0165-4101(01)00026-x

Christopher ITTNER, David LARCKER (2002) D.; LARCKER, D F Empirical managerial accounting research: are we just describing management consulting practice? European Accounting Research, Vol. 11(4), 787-794. https://doi.org/10.1080/0963818022000047082

LUFT, M. J.; SHIELD (2003) Mapping management accounting: graphics and guidelines for theory-consistent empirical research. 28(2-3), 169-249. https://doi.org/10.1016/s0361-3682(02)00026-0

LUFT, M. J.; SHIELD (2002) D Zimmerman´s contentious conjectures: describing the present and prescribing the future of empirical management accounting research European Accounting Review, Vol. 11(4), 795-805.

Kari LUKKA, Jan MOURITSEN (2002) Homogeneity or heterogeneity of research in management accounting?. 11(4), 805-811. https://doi.org/10.1080/0963818022000047109

Kari LUKKA (2010) The roles and effects of paradigms in accounting research.Management Accounting Research Vol. 21(2), 110-115. https://doi.org/10.1016/j.mar.2010.02.002

R. LUNKES, V. RIPOLL FELIU, F. ROSA (2011) Redes Sociais e Internacionalização Da Contabilidade Gerencial: Um Estudo em Publicações de Lingua Espanhola.

R. LUNKES, F. ROSA, V. Gasparetto, E. Baldoino (2011) J., ROSA, F S., Gasparetto, V, Baldoino, E.Analise da produção cientifica e formação de doutores em contabilidade gerencial: um estudo no cenário brasileiro Advances in Scientificand Applied Accounting. 4, 361-379.

R. LUNKES, V. RIPOLL FELIU, F. ROSA, J. BORBA (2012) Análise da Produção Científica e da Formação de Novos Doutores em Contabilidade: Uma Análise no Cenário Espanhol.

Teemu MALMI, Markus GRANLUND (2009) In Search of Management Accounting Theory.The European Accounting Review Vol. 18(3), 597-620. https://doi.org/10.1080/09638180902863779

O. NETO, E. RICCIO, M. SAKATA, Dez (2009) R.; RICCIO, E.L.; SAKATA, M.C Dez Anos de Pesquisa Contábil no Brasil: Análise dos Trabalhos Apresentados nos Enanpads de 1996 a 2005. 49(1), 62-73.

Kenneth MERCHANT (2008) Why interdisciplinary accounting research tends not to impact most North American academic accountants. 19(6), 901-908. https://doi.org/10.1016/j.cpa.2007.03.007

Kenneth MERCHANT (2010) Paradigms in accounting research: A view from North America Management Accounting Research Vol. 21(2), 116-120. https://doi.org/10.1016/j.mar.2010.02.004

Sven MODELL (2010) Bridging the paradigm divide in management accounting research: The role of mixed methods approaches Management Accounting Research Vol. 21(2), 124-129. https://doi.org/10.1016/j.mar.2010.02.005

Artur NASCIMENTO, Emanuel JUNQUEIRA, Gilberto MARTINS (2010) Pesquisa acadêmica em contabilidade gerencial no Brasil: análise e reflexões sobre teorias, metodologias e paradigmas. 14(6), 1113-1133.

M. OLIVEIRA (2002) C Análise dos periódicos brasileiros de contabilidade Revista Contabilidade & Finanças, FEA/USP São Paulo, No. 2002, 68-86.

Fabrizio PANOZZO (1997) The making of the good academic accountant. 22(5), 447-480. https://doi.org/10.1016/s0361-3682(96)00043-8

PÉREZ, A. B.E.; GALLARDO, C. PEÑA (2005) R La investigación empírica en contabilidad de gestión en España: análisis de las publicaciones españolas Revista Española de Financiación y Contabilidad, Vol. 2005(124), 183-210.

Alan RICHARDSON (2008) Strategies in the development of accounting history as an academic discipline. 13(3), 247-280. https://doi.org/10.1177/1032373208091528

Fabrícia ROSA, Sandra ENSSLIN, Leonardo ENSSLIN (2009) Evidenciação Ambiental: Processo Estruturado de Revisão de Literatura sobre Avaliação de Desempenho da Evidenciação Ambiental. Sociedade. 4(2), 4-8. https://doi.org/10.21446/scg_ufrj.v4i2.13177

R. RYAN, R. SCAPENS, M. THEOBALD (2002) Research Method & Methodology in Finance Accounting.

M. SHIELDS (1997) Research in Management Accounting by North Americans in the 1990s. 1997, 3-61.

TAHAI, A.; MEYER (1999) A revealed preference study of management journals' direct influences. 20(3), 279-296.

THE ECONOMICS (2011) THE ECONOMICS.Disponível: v.br/noticias/arquivos/2011/01/10/brasil-tera-4o-pibmundial-em-2050. http://www.brasil.gov.br/noticias/arquivos/2011/01/10/brasil-tera-4o-pib-mundial-em-2050

Samantha WARREN (2005) Photography and voice in critical qualitative management research. 18(6), 861-882. https://doi.org/10.1108/09513570510627748

WATTS, R.; ZIMMERMAN, J. dor, Supply Theories (1979) The Demand for and Supply of Accounting Theories: The Market for Excuses. 1979, 273-305.

G. WHITE (1996) A survey and taxonomy of strategy‐related performance measures for manufacturing. 16(3), 42-68.

VAIVIO, A. J.; SIRÉN (2008) Straddling. 2008, 15-17.

VAIVIO, J.; SIRÉN (2010) Insights into method triangulation and "paradigms" in interpretive management accounting research. 21, 130-141.

J. VALACICH (2006) ET AL Issues and Opinions - Publication Opportunities in Premier Business Outlets: How Level is the Playing Field?. 17(2), 107-125. https://doi.org/10.1287/isre.1060.0089

Jerold ZIMMERMAN (1979) The Costs and Benefits of Cost Allocations. 54(3), 504-521. https://doi.org/10.2308/tar-4496402

Jerold ZIMMERMAN (2001) L Conjectures regarding empirical managerial accounting research Journal of Accounting and Economics, Vol. 32(1-3), 411-427. https://doi.org/10.1016/s0165-4101(01)00023-4

Analysis of the Scientific Production  and Training in Management Accounting of Doctors in Brazil

Published

2014-05-01

How to Cite

Analysis of the Scientific Production and Training in Management Accounting of Doctors in Brazil. (2014). Global Journal of Management and Business Research, 14(15), 29-36. https://journalofbusiness.org/index.php/GJMBR/article/view/