Pesquisa Acadêmica em Contabilidade Gerencial no Brasil: Análise e Reflexões sobre Teorias, Metodologias e Paradigmas

Abstract

This aim of this study is to examine and analyse the epistemological characteristics of the academic research on management accounting in Brazil. It is based on bibliometric and content analyses of 287 papers presented at the Brazilian Association of Graduate Programs in Accounting [ANPCONT] Conferences in 2007 and 2008, University of São Paulo [USP] Accounting and Control Conferences and the National Association of Graduate Studies and Research in Administration [ANPAD] Meetings from 2005 to 2008. The results include the following points: (a) few references dealing with the theories of management accounting, few references to articles published in international journals and a high average age (10 years) of the works that were cited; (b) the research strategies concentrated in field studies (38%), descriptive studies (16%) and documental works (9%), without generating substantive theoretical contributions or explanatory analyses; (c) in relation to the theories used, 83% of the works drew upon accounting concepts or legislation, while 17% used theories from Economics, Sociology or Psychology; and (d) with respect to paradigms, most are compatible with the functionalist paradigm (97%), while only 3% with the critical/interpretive models.

Keywords

• management accounting research
• epistemology of management accounting
• management accounting theory.