DEZ ANOS DE PESQUISA CONTÁBIL NO BRASIL: ANÁLISE DOS TRABALHOS APRESENTADOS NOS ENANPADS DE 1996 A 2005

Abstract

This paper analyzes the temporal evolution of scientific accounting research in Brazil and the relationship between as normative and positive approaches. In order to do so, this study was based on documental descriptive research of papers submitted at the Annual Meeting of the National Association of the Post-Graduation Programs in Management (ENANPADs), from 1996 to 2005. Bibliometrics (Lotka's Law) was used to assess the productivity of the authors of the papers. The results are consistent with the results obtained by Fülbier and Sellhorn (2006) in Europe and reveal that authors predominantly adopt a positive approach, few researchers use the two approaches and confirm that Brazilian researchers have a lower productivity in comparison to those who publish in English-language periodicals.

Keywords

• Accounting research
• paradigm
• normative approach
• positive approach
• ENANPAD.