A study on scientific production published in accounting journals in Brazil

: The present study analyzes the characteristics of scientific productions related to teaching and research in accounting in Brazil, highlighting the most pertinent themes and their relevance to the evolution of accounting science. A descriptive research was carried out using the database available in Periodicals with classification “A2” to “B3”. In this sense, we sought to identify in this work the state of the art in the light of accounting science on research and teaching, in the period of eleven years. The profile of academic production in teaching was developed on the themes academic performance, perception of students of the Postgraduate Program in Accounting Sciences, Sufficiency Exam, Teaching Accounting Sciences, History of Accounting, Academic Competencies, Accounting Theory, Accounting Profession, Course of Accounting Sciences, Learning Styles, Curriculum Structure and PBL. The topics covered in the accounting research were: Management Accounting, Corporate Governance, Performance Evaluation, Auditing, Controllership, Budget, Cost Management, Management Accounting, Scientific Journal and Costs. The results showed that the journals that received the most publications on the subject studied were: Revista Educação e Pesquisa em Contabilidade and Revista Contemporânea de Contabilidade. Most of the articles are researches that used a quantitative approach, and the most frequent data collection instruments were: Survey/Research and Bibliometric Research, both in teaching and in research in the accounting area.


INTRODUCTION
The growth and communication of knowledge are driven by academic production and its findings, corroborating that knowledge is the main objective of science (DIAS, BARBOSA NETO and CUNHA, 2011).
For Iudícibus (2012) research is a deep mental process, devised and managed by the researcher, in which various approaches, approaches and methodologies can be employed.
Research still grounds the leveraging of knowledge and supports results for society's problems, confirmed by its objectives (to improve techniques, strategies and actions in the numerous branches of activities) that fall within the scope of higher education institutions (OLIVEIRA and MARTINS, 2014).
The ability to investigate social phenomena and their interrelationships with related areas has been seen as a necessity for researchers, where the fundamental concern should be accounting information, Accounting.Alongside empirical work, the survey of errors and successes of normative Accounting, it is necessary to base accounting on empirical research and not only on deductions, it is necessary to remember that the focus, the objective and the research instruments of accounting are instruments, means, and not ends, including the quantitative ones (LOPES, IUDÍCIBUS AND MARTINS, 2008).
The main challenges after the rules of the International Accounting Standards (IFRS) in Brazil will be Conceptual, because the new accounting is based much more on principles than on rules, the prevalence of essence over legal form, control prevails over legal ownership for the registration of assets, liabilities, revenue and expenses.The application of IFRS, originating from the law considering the principles, has become difficult to apply in Brazil, mainly because the Brazilian accounting culture originates from the law codified in rules.Thus, there is a greater resistance of accounting professionals to interpret the text of international standards, opting to adopt practices from the legal law (SALOTTI et. al., 2015).Salotti et. al (2015) also emphasize the challenges of IFRS in teaching: The language, because the material is in a foreign language; The emphasis of accounting education that has always existed in Brazil was tax accounting; The student needs to understand that accounting is no longer solved, as a rule, because the normative commands are logical principles (there is to use subjectivity).Teachers and To answer this question, we have the following general objective: To identify the scientific production in Brazil on research and accounting education in academic journals in the field of accounting.
To achieve the outlined objective, the following specific objectives were established: With this, this study becomes relevant by contributing to the delineation of research and accounting education in Brazil from the investigation of events and academic journals in the area.

Teaching and research in accounting
Research is a deep mental process, devised and managed by the researcher, in which various approaches, enforcements and methodologies can be employed, research will be successful as long as it builds new knowledge, confirms or refutes old paradigms (IUDÍCIBUS, 2012).
The International Accounting Standards, describes the need for exploratory studies to define contribution for investment of Brazilian companies; (e) For those interested in theory should be the first to speak up when the CPC puts on public hearing the pronouncements (IUDÍCIBUS, 2012).
For Martins (2008), epistemological studies of scientific production should be encouraged as a way to present, describe, discuss the quality of research in accounting sciences.Analyzing this scenario, it is relevant to point out that this endeavor -subject of questioning, modifications and improvement -can draw attention, raise debates and make recommendations to overcome the deficiencies and viesses identified in the Brazilian accounting production.
Iudícibus (2012) states that one or multiple researches do not necessarily form a theory.The instrument and purpose of a science (and a theory) need to be clearly defined.These objectives are clearly defined for accounting, as an information system accounting is a success, as a universal language it tends to be a success, provided it learns to speak this language well, as a science it still has a long way to go.
For Botelho (2014) the academic community objectively influences the construction of scientific knowledge, which is introduced to the area of knowledge, which, in turn, generates influence the academic representation, and relates to the scientific and organizational culture.

Related Studies
The study addressing the current paradigm of accounting science: Perceptions of North American

METHODOLOGY
The present study is classified as a descriptive research, since it seeks to identify and describe the characteristics of scientific productions in accounting research and teaching in the main journals in the accounting area.According to Beuren (2009) descriptive research in accounting is used to clarify certain characteristics and/or aspects inherent to the study.Regarding procedures and approach, the research is classified as bibliographic and qualitative, respectively.The journals for data collection were established in Chart 01.The choice criterion was to have the word "accounting" or "accounting" in the name of the journal.These journals are classified as A2 to B3 by CAPES (Box 1).
BOX 01: National periodicals labor database.

SOURCE: Prepared by the author (2022).
The key words used to search the journals were: "accounting", "accounting", "research", "teaching"; "faculty"; "student"; "sociometrics" and "bibliometrics".The purpose of the search was to identify the papers published in journals in the field of accounting, in the 11-year period of productions (2009 to 2019).Then identification of the studies, for the treatment of the data, the following variables were systematized for the collection and analysis of information according to the object of study (Box 2): BOX 02: Research Variables.After systematizing the research variables according to box 2, the data will be tabulated in Excel spreadsheets and then performed a descriptive analysis.

RESULTS AND DISCUSSIONS
Of the articles identified and analyzed in the research in journals (2,696 scientific productions), in the period of 11 years, from 2009 to 2019, according to table 1.From this universe after systematization of the individual analysis of each scientific production obtained the articles on the theme "teaching" and "research in accounting" 291 and 230 papers respectively.Regarding the number of articles published per year in journal the results (table 1).It is observed that scientific journals that publish in the accounting area presented 2,696 articles and the year with the highest representation was 2017, with 299 published articles.Thus, it can be seen that there are few articles disseminated in the area of teaching and research, with only 291 and 230 papers disclosed, representing 19.32% of this universe of scientific production published in journals aligned to accounting.In the Table 3 deals with the authors' position according to the largest number of publications in journals on accounting education and research.The outstanding authors on the theme "teaching" was Professor Gilberto José Miranda with 18 studies and in the field of "research", Professor Henrique César Melo Ribeiro stood out with 14 productions.As for the methodology of the scientific research analyzed in this study, the descriptive ones are more relevant, both in the field of teaching and research, with 148 (50.86%) and 106 (46.09%) papers, respectively.It is important to note that 65 of the scientific productions did not describe the methodology clearly, neither the objective nor the research methods (Table 6).
(a) To map the scientific production on accounting research and teaching in journals classified by CAPES (A2 to B3) and (b) To analyze the characteristics of scientific studies in the field of teaching and research in accounting in the period of eleven years (2009 to 2019).
whether: (a) The adopted form of internationalization was the best; (b) If the benefits after the adoption of IFRS lowers the cost of Capital of companies; (c) In the case of CPCs difficult to understand and apply, if effectively research reveals the predictive results have improved; (d) Conduct research of economicaccounting character to verify whether the accounting internationalization brought greater capital RIMA, v.5, n.1, 2023, e217.
university faculty in relation to accounting research conducted by Borba, Murcia, Rover (2009) revealed that the main topics addressed accounting were: corporate governance; Accounting harmonization; Compensation management; Earnings management; Audit issues, firm measurement (firm valuation) and Fair value accounting.This study was carried out in the United States, by means of a questionnaire sent to 1,761 professors from North American universities, obtaining a result of 150 respondents.The study conducted in the REPEC journal (2007 -2012) by Ribeiro (2013) that dealt with the characteristics of the production conveyed in the journal of accounting education and research revealed that of the 45 themes of 106 articles, the most studied were: Teaching and Research, Disclosure, International Accounting, Accounting-Education, Accounting and Financial Statement, Managerial Accounting and History of Accounting.
are facing a great challenge, to educate and train the new crop of professionals for a world where interpretation, judgment and critical thinking skills will be fundamental.

TABLE 01 :
Amounts of articles published per year in scientific journals in accounting.

TABLE 02 :
Scientific production by journals (continued)

TABLE 03 :
Ranking of largest number of publications in journals on accounting education and research.

TABLE 04 :
Classification of authors by gender.forgender,table4shows the prominence of the male gender both in the field of research (389) and teaching (442).The journal with an outstanding production of gender was "Accounting education and research" with 89 researchers and 71 female researchers in teaching.With respect to the research field, SOURCE: Research data (2020).RIMA, v.5, n.1, 2023, e217.As

TABLE 05 :
Number of authors per published article.Research data (2020).In accordance with data from table 5, it is observed that the highlight of production in cooperation with other authors were respectively, 3 (91 researchers) and more than 3 authors (113) that of these 84 researchers published in journals with 4 authors, in relation to the teaching theme.Regarding research, 3 authors (67 researchers) and 4 authors (61 researchers) of the total of 76 with more than 3 authors. SOURCE:

TABLE 06 :
Classification of the research as to objectives.