A study on scientific production published in accounting journals in Brazil

Resumen

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.