Padrões de comunicação científica em contabilidade: um comparativo entre a Revista Contabilidade e Finanças e a The Accounting Review

Abstract

This study evaluates the standards of accounting scientifi c production in Brazil and in the United Sates, between 2001 and 2008, making use of two benchmarks, the Revista Contabilidade e Finanças (RCF) and The Accounting Review (TAR). The proposal is to confi rm the perception that accounting research in Brazil has evolved and reduced its lag in relationship to the standards of more advanced centers. The tests reveal that for the major part of the parameters analyzed the premises of the study were not confi rmed, that is that the characteristics of the scientifi c production of the RCF are equivalent to those of TAR or evolved signifi cantly between 2001 and 2008, coming close to the production parameters of the American journal.