EPISTEMOLOGICAL REFLECTION OF THESES ON RESEARCH, TEACHING AND ACCOUNTING EDUCATION

Abstract

The study carried out an epistemological analysis of the theses produced in the country with the theme "Research, Teaching and Accounting Education", available on the CAPES portal, referring to the period from 2016 to 2019. Based on the inclusion and exclusion criteria defined in the methodological path, 24 theses were analyzed. The epistemological analysis adopted shows that the theses from 5 Graduate Programs in Accounting Sciences adopted mostly the constructivist paradigm, the survey research strategy, the methods of collecting observations, and the computational analysis. The results also indicate that 14 of the theses investigated contain the Free and Informed Consent Term, 6 were submitted to the Ethics Committee, and only 1 thesis addressed a subchapter on Ethics. During the analyzed period, there was a decline in the production of theses on “Research, Teaching and Accounting Education”. This study contributes to the professional practice of accounting researchers by highlighting the analysis of epistemological dimensions, making it possible to identify characteristics that are specific to this topic in the Brazilian context, making it possible to visualize possible trends for future studies. The evidence also makes it possible to instigate the Programs to expand the realization of theses in Research, Teaching, and Accounting Education, which is fundamental for the scientific knowledge development.

Keywords

• epistemologia
• pesquisa
• ensino e educação contábil
• teses