Abstract
This research adopts an epistemological focus to reveal inferences regarding financial accounting research accomplished. The methodological approaches employed by Accounting Sciences researchers who presented work at the 2005 and 2006 Meetings of ANPAD are analyzed and characterized in the sub-area of accounting for external users. The analysis of the content of the work proceeds through the technique of characterization, the dimensions of which are based on a theoretical platform that defines the principal methodological approaches used in the social sciences. The results point to the predominance of the empiricist and positivist approaches, which set the scene for the current state of accounting research in the sample studied. Nevertheless, it can also be observed that studies of a normative nature are still relevant, as are studies that lack the necessary methodological maturity, as not one of the studies specified which approach was used. Also the results demonstrate the examination of all-purpose financial statements as predominant; and the research centers where the work originated was taken into account, their locations being concentrated in just four universities in the Center-South region (67% of the articles).
Highlights
La pesquisa adopta enfoque epistemológico a respecto de la pesquisa sobre contabilidad financiera
The methodological approaches employed by Accounting Sciences researchers who presented work at the 2005 and 2006 Meetings of ANPAD are analyzed and characterized in the sub-area of accounting for external users
Esses artigos foram, então, separados em abordagens ecléticas (9%) e enfoques normativos (10%)
Summary
Positivista A abordagem positivista, uma evolução do empirismo semântico considera que “em termos aproximados, [...] um enunciado só deve ser tido por significativo se for suscetível de verificação empírica e seu significado é o modo de verificá-lo” (KAPLAN, 1975:39). Os pressupostos e as características fundamentais da abordagem positivista considerados por Theóphilo (2004:55) são:. Investigação do que é possível conhecer; renúncia em buscar causas últimas dos fenômenos;. As características mais pertinentes às dimensões consideradas na análise dessa abordagem são destacadas no Quadro 2 a seguir: Quadro 2 - Atributos associados à abordagem positivista. Estruturalista Para esta abordagem, o sistema social apresenta diferentes tipos de estrutura: social, econômica, educacional e as estruturas podem ser estudadas separadamente, através da observação empírica. As dimensões que suportam as características básicas da abordagem estruturalista estão descritas no Quadro 3: Quadro 3 - Atributos relacionados à abordagem estruturalista
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