Um Estudo Exploratório sobre as Metodologias Empregadas em Pesquisas na Área de Contabilidade no EnANPAD

Abstract

This paper examined how the academic research in the accounting area has been developped and mapped how the methodologies have been used in the investigation of the accounting problems. To achieve this objective, 336 papers presented in the meetings of the ANPAD in recent years in the accounting and management control areas have been examined. The data were collected through seminar annals and statistical methods were used to examine the results of the pieces of research. It is intended to contribute to the characteristics that define a research methodology and to demonstrate what means have been used and how they have been used for the evolution of the accounting research in Brazil.