Abstract
The purpose of this research was to analyze the dissemination of scientific knowledge generated in theses in Accounting Sciences in Brazil defended in stricto sensu graduate programs, between 2009 and 2018. It is a study with a qualitative approach of descriptive character, based on bibliographical and documentary. For data collection, the repositories of theses and dissertations and the regulations of graduate accounting programs in Brazil were used, in addition to the collection available on the CNPq lattes platform. Data recorded in the lattes curriculum of PhDs in each graduate program were analyzed. The data show that the most relevant institutions in research projects, FEA USP and FURB are among those that publish the most. It was found that the theses studied are largely disseminated through annals in congresses and academic events. Among the articles published in scientific journals, 38.0% were in a Qualis A2, B1, and B2 journal, in which FEA USP was the university responsible for the largest number of publications. It was also found that of the 302 articles published with direct relation to doctoral theses, there were 2,382 citations in other scientific research. Of the grand total of theses defended and their respective publications in periodical articles, it appears that the Southeast region was the one with the highest rates of publications. There was a limitation in passing on these data from the accounting area to society in general, and one of the suggestions is to change the form of disclosure and writing, for example, in the format of lectures and workshops.
Highlights
The high competitiveness and precariousness in the job market has affected the young Brazilian graduates. Bardagi et al (2006) points out that, in the face of the job market, the insecurity of students at the end of the course and the development of professional activities make them seek resources and tools that can help them find a job
The purpose of this research was to analyze the dissemination of scientific knowledge generated in theses in Accounting Sciences in Brazil defended in stricto sensu graduate programs, between 2009 and 2018
This study brings the purpose of identifying at what level the scientific production coming from the graduate programs in the doctoral courses is as a new element, aiming to analyze the evolution of the dissemination of scientific knowledge generated in the Accounting Science theses in Brazil defended in stricto sensu graduate programs from 2009 to 2018
Summary
The high competitiveness and precariousness in the job market has affected the young Brazilian graduates. Bardagi et al (2006) points out that, in the face of the job market, the insecurity of students at the end of the course and the development of professional activities make them seek resources and tools that can help them find a job. Such debates were intensified because society is not aware of everything that is developed within universities, and especially that these institutions are the main funders of research Based on this process of restructuring of the science system, the importance of disclosing the results of research conducted in the academic field to the public should be emphasized, because publications are a way to contribute to the production and dissemination of scientific knowledge, in addition to being a criterion for graduate program funding distribution (Moutinho, Cesarino & Novaes, 2019). This study brings the purpose of identifying at what level the scientific production coming from the graduate programs in the doctoral courses is as a new element, aiming to analyze the evolution of the dissemination of scientific knowledge generated in the Accounting Science theses in Brazil defended in stricto sensu graduate programs from 2009 to 2018. This study will be useful for both organizations and graduate programs to improve or develop dissemination mechanisms aimed at taking scientific knowledge to other spheres of society, besides academia
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