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

Rogerio JoAo Lunkes; Fabricia Silva Da Rosa

Authors

Rogerio JoAo Lunkes
Fabricia Silva Da Rosa

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.

Downloads

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(D2), 29-36. https://journalofbusiness.org/index.php/GJMBR/article/view/1419

Download Citation

References

Financial Accounting Management Accounting Auditing Tributary Accounting Information systems Others References Références Referencias. 2005-2006.

Simon Alcouffe, Nicolas Berland, Yves Levant (2008) Actor-networks and the diffusion of management accounting innovations: A comparative study. 19(1), 1-17.

G Baldvinsdottir, F Mitchell, H Norreklit (2010) Issues in the relationship between theory and practice in management accounting. 21(2), 79-82.

N Bedford (1997) A history of accountancy.

Ilse Beuren, Antônio Schlindwein, Dino Pasqual (2007) Abordagem da controladoria em trabalhos publicados no EnANPAD e no Congresso USP de controladoria e contabilidade de 2001 a 2006. 18(45), 22-37.

S Bonner, J Hesford, W Van Der Stede, S Young (2006) The most influential journals in academic accounting. 31(7), 663-685.

Lawrence Brown (1996) Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis. 21(7-8), 723-754.

Lawrence Brown (2003) Ranking Journals Using Social Science Research Network Downloads. 20(3), 291-307.

L Brown, J Gardner (1985) Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs. 45, 262-277.

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.

Ricardo Cardoso, Carlos Pereira, Reinaldo Guerreiro (2007) Perfil das pesquisas em contabilidade de custos apresentadas no EnANPAD no período de 1998 a 2003. 11(3), 177-198.

K Carvalho, Al (2010) 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.

Colin Drury, Mike Tayles (1994) Product costing in UK manufacturing organizations. 3(3), 443-470.

Colin Drury, Mike Tayles (1994) Explicating the design of overhead absorption procedures in UK organizations. 37(1), 47-84.

Hans Englund, Jonas Gerdin (2008) Transferring knowledge across sub-genres of the ABC implementation literature. 19(2), 149-162.

Yves Gendron (2008) Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia. 17(1), 97-127.

J Hasselback (2001) Accounting faculty directory.

J Hasselback, Personalwebpage Unknown Title.

James Hasselback, Alan Reinstein, Edward Schwan (2000) Benchmarks for evaluating the research productivity of accounting faculty. 18(2), 79-97.

J Hesford (2007) Management accounting: a bibliographic study. 3-26.

J Hesford, G Potter (2010) Accounting Research in the Cornell Quarterly: A Review With Suggestions for Future Research. 51(4), 502-512.

A Hopwood, M Shields, Org (2007) Handbook of management accounting research.

A Hopwood (2002) If only there were simple solutions, but there aren't: some relections on Zimmerman's critique of empirical management accounting research. 11(4), 777-785.

Anthony Hopwood (2007) Whither Accounting Research?. 82(5), 1365-1374.

Christopher Ittner, David Larcker (2001) Assessing empirical research in managerial accounting: a value-based management perspective. 32(1-3), 349-410.

Christopher Ittner, David Larcker (2002) Empirical managerial accounting research: are we just describing management consulting practice?. 11(4), 787-794.

J Luft, M Shield (2003) Mapping management accounting: graphics and guidelines for theoryconsistent empirical research?. 28, 169-249.

Joan Luft, Michael Shields (2002) Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research. 11(4), 795-803.

Kari Lukka, Jan Mouritsen (2002) Homogeneity or heterogeneity of research in management accounting?. 11(4), 805-811.

K Lukka (2010) The roles and effects of paradigms in accounting research. 21, 110-115.

Rogério Lunkes, Vicente Ripoll Feliu, José Borba, Fabricia Rosa (2011) ANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOL. 118-133.

Rogério Lunkes, Vicente Ripoll Feliu, José Borba, Fabricia Rosa (2008) ANÁLISE QUANTITATIVA DA PRODUÇÃO E DA FORMAÇÃO DE DOUTORES EM CONTABILIDADE GERENCIAL: UM ESTUDO NO CENÁRIO ESPANHOL. 20, 118-133.

R Lunkes, F Rosa, V Gasparetto, E Baldoino (2011) Analise da produção cientifica e formação de doutores em contabilidade gerencial: um estudo no cenário brasileiro. (4), 361-379.

Letícia Oliveira (2012) Ensino de espanhol em perfis do Instagram: uma análise dialógica.

Teemu Malmi, Markus Granlund (2009) In Search of Management Accounting Theory. 18(3), 597-620.

O Neto, E Riccio, M Sakata, Dez Anos de Pesquisa Contábil no Brasil: Análise dos Trabalhos Apresentados nos Enanpads.

L Engwall (1998) Research Note: Asterix in Disneyland. Management Scholars from France on the World Stage. 19(5), 863-881.

Octávio Mendonça Neto, Edson Riccio, Marici Sakata (2009) 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.

Kenneth Merchant (2010) Paradigms in accounting research: A view from North America. 21(2), 116-120.

S Modell (2010) Bridging the paradigm divide in management accounting research: The role of mixed methods approaches. 21, 124-129.

A Nascimento, E Junqueira, G Martins (2010) Pesquisa Acadêmica em Contabilidade Gerencial no Brasil: Análise e Reflexões sobre Teorias, Metodologias e Paradigmas. 14(6), 1113-1133.

M Oliveira (2002) Análise dos periódicos brasileiros de contabilidade. 29, 68-86.

Fabrizio Panozzo (1997) The making of the good academic accountant. 22(5), 447-480.

Bernabé Pérez, Antonio Gallardo, Cristina De La Peña (2005) La Investigación Empírica en Contabilidad de Gestión en España: Análisis de las Publicaciones Españolas. 34(124), 183-210.

Alan Richardson (2008) Strategies in the development of accounting history as an academic discipline. 13(3), 247-280.

Fabrícia Rosa, Sandra Ensslin, Leonardo Ensslin (2009) Evidenciação Ambiental: Processo Estruturado de Revisão de Literatura Sobre Avaliação de Desempenho da Evidenciação Ambiental. 4(2), 4-8.

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. 5, 3-61.

A Tahai, M Meyer (1999) A Revealed Preference Study of Management Journals' Direct Influences. 20(3), 279-296.

Edu Albuquerque (2011) O LUGAR DO BRASIL NO CENÁRIO GEOPOLÍTICO MUNDIAL CONTEMPORÂNEO. 07(01), 229-236.

Samantha Warren (2005) Photography and voice in critical qualitative management research. 18(6), 861-882.

Ross Watts, Jerold Zimmerman (1979) Editorial data. 1(3), 163.

G White (1996) A Survey and Taxonomy of Strategy-Related Performance Measures for Manufacturing. 16(3), 42-68.

Juhani Vaivio, Anna Sirén (2008) Insights into method triangulation and "paradigms" in interpretive management accounting research. 21(2), 130-141.

Juhani Vaivio, Anna Sirén (2010) Insights into method triangulation and "paradigms" in interpretive management accounting research. 21(2), 130-141.

Joseph Valacich, Mark Fuller, Christoph Schneider, Alan Dennis (2006) Issues and Opinions-Publication Opportunities in Premier Business Outlets: How Level Is the Playing Field?. 17(2), 107-125.

J Zimmerman (1979) The Cost and Benefits and Cost Allocations. 54, 504-521.

J Zimmerman (2001) Conjectures regarding empirical managerial accounting research. 32, 411-427.