What is researched in Accounting education? Analysis of the USP Congress on Accounting and Introduction to Scientific Research

Abstract

This work aims to analyze the field of studies on teaching and accounting research at the USP International Conference in Accounting and the USP Conference of Introduction to Scientific Research in Accounting. For this purpose, bibliometric research was carried out, with data obtained by consulting the Conference proceedings. A total of 209 papers related to the International Conference and 126 papers related to the Conference of Introduction to Scientific Research were analyzed. The data indicate that accepted papers' participation was between 1.85% and 34.15%, with an average of 8.11% for the International Conference and 15.38% for the Conference of Introduction to Scientific Research. 80.6% of the papers of both Conferences have between 2 and 4 authors, and the largest network of partnerships is in the Conference of Introduction to Scientific Research. Regarding gender, the authorship is balanced when looking at the two Conferences; however, women have greater participation in the Conference of Introduction to Scientific Research, and men have greater participation in the International Conference. Given these results, we concluded that the area of teaching and research constitutes a peripheral area in the two Conferences due to the low number of articles concerning the total, besides the fact that the Conferences have different social norms about authorship. Thus, this article contributes to the literature by presenting and discussing aspects related to the constitution of the scientific field of Teaching and Research in Accounting, composing an analytical profile of the teaching and research line in one of the leading conferences in the area.

Keywords

• educação contábil
• pesquisa contábil
• campo científico
• levantamento bibliográfico
• análise de conteúdo.