Scientific production in accounting in Brazil: analysis with doctoral theses

Abstract

Contextualization: The increase in scientific research in accounting that has taken place in Brazil in recent years involves the increase in postgraduate courses. In this way, it is pertinent to verify the progress in accounting research through the doctoral theses defended. Gap: The originality of the research lies in the identification, amplitude and period covered, as well as in the analysis of the methodological items used in the doctoral theses in accounting. Purpose: To present a survey of the characteristics of doctoral theses in accounting defended between the years 2012 to 2016 in Brazil. Methodology: As for the methodology, a bibliometric analysis was carried out through the technique of meta-analysis, in 147 theses published by graduate programs in accounting. Results: The main results were: (1) the thematic area most addressed in the theses was financial accounting; (2) there is a predominance of male doctoral students; (3) in relation to the methodology, the most used type of research is descriptive and the procedure is documentary; (4) regarding the methodological approach, the predominance is quantitative studies, with the main technique used for descriptive statistics; and (5) the Agency and Contingency Theories were the ones that most substantiated the studies developed. Conclusion: There was an evolution in the researched subjects within the accounting area, mainly due to the amount of theories used, it was noticed through the meta-analysis that the management accounting area has been evolving.