Influences of academic socialization on the development of scientific publications in accounting in Brasil: an analysis of Stricto Sensu Graduate Programs

Abstract

This research was intended to answer the following research question: What is the influence of the academic socialization promoted by stricto sensu graduate programs in accounting in Brazil on the development of scientific production in the area? Therefore, interviews were held with nine accounting professors, including eight Ph.D.’s and one post-Ph.D. in Accounting from different Brazilian regions, affiliated with different graduate programs, between 2014 and 2015. To treat the data, the interviews were submitted to content analysis. In view of this problem, the interviewees argued that most graduate programs use the publication of a manuscript or article as an assessment criterion in the subjects, with the participation of a faculty member, at least as a co-author, considering that this is one of the evaluation criteria for the graduate programs to remain accredited and recommended by the Coordination for the Improvement of Higher Education Personnel (Capes). It was also evidenced that the student is prepared to comply with formal requirements in the publications, leaving the political quality to the background, in which scientific arguments are used to criticize, debate and oppose themes already consecrated as almost unquestionable truths in accounting.

Keywords

• Contabilidade Ensino e Pesquisa
• Produção Científica
• Socialização Acadêmica