Análise da Divulgação das Teses em Contabilidade no Brasil

• Ano de defesa: 2021
• Autor(a) principal: ALEFI DOS SANTOS PEREIRA
• Orientador(a): Elisabeth de Oliveira Vendramin
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Fundação Universidade Federal de Mato Grosso do Sul
• País: Brasil
• Palavras-chave em Português: Pós-graduação; Ciências Contábeis; Pesquisa; Divulgação.
• Link de acesso: https://repositorio.ufms.br/handle/123456789/4016

The objective of this research was to analyze the dissemination of scientific knowledge generated in theses in Accounting Sciences in Brazil defended in stricto sensu graduate programs, from 2009 to 2018. This is a study with a qualitative approach of descriptive nature, from bibliographical and documentary research. For data collection, the repositories of theses and dissertations and the regulations of graduate programs in accounting in Brazil were used, in addition to the collection available on the CNPq lattes platform. The data registered in the lattes curriculum of the doctors with degrees in each graduate program were analyzed. The data showed that the FEA USP and FURB institutions are among those that publish the most scientific research, respectively. It was found that the theses studied were widely disseminated in conference proceedings and academic events. Among the articles published in scientific journals, 38.0% were in a Qualis A2, B1 and B2 journal, in which FEA USP was the university responsible for the largest number of publications, a fact that can be explained by being the oldest program and consequently with the largest number of PhDs in the sample. The present study also found that of the 302 articles published with direct relation to doctoral theses, there were 2,382 citations in other scientific research. Of the overall total of theses defended and their respective publications in articles in journals, it appears that the Southeast region was the one with the highest rates of publications, also for having a greater number of programs to the detriment of other regions. This research shows at what level is the scientific production coming from the doctoral programs in accounting sciences, which despite being new and still notable for a deficiency in dissemination, has advanced in recent years, so this study will serve for post- graduation improve or develop dissemination mechanisms that aim to take scientific knowledge to other spheres of society, which go far beyond academia, such as online lectures, workshops, videos and others, can bring different readers outside the accounting area.