THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL

Authors

  • Gilberto José Miranda UFU
  • Luciana de Almeida Araújo Santos Faculdade de Gestão e Négócios da Universidade Federal de Uberlândia
  • Silvia Pereira de Castro Casa Nova Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo
  • Edgard Bruno Cornacchione Jr. Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo

Abstract

Based in the human capital theory, this study aims to identify whether the holders of a PhD degree in Accounting Sciences till 31/12/2005 have altered their performances in terms of scientific production the last four years, and evaluate if the holders of a PhD degree in Accounting Sciences between 31/12/2005 and 31/12/2009 have different performances. For this aim, a survey was done in the curricula of the people that hold the PhD degree in Accounting Sciences till 31/12/2009. The findings showed that there were significant improvements in this quadrennium. The percentage of PhD in Accounting Sciences who never published an article on events fell from 8.8% to 3.2% and the percentage of PhD in Accounting Sciences with publication of articles rated Qualis B2, B1 or A2 was 75.3%. New journals and several programs for post-graduate studies have emerged in this period. However, it was also found that 65.6% of researched have not published any articles in scientific journals between 31/12/2008 and 02/11/2010. In addition, there was a high concentration of publications in a few PhD in Accounting Sciences.

 

Keywords: PhD degree; education; human capital theory. Accounting.

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Author Biographies

Gilberto José Miranda, UFU

É Doutor em Controladoria e Contabilidade pela Universidade de São Paulo (FEA/USP). Mestre em Administração, Especialista em Docência na Educação Superior, Especialista em Controladoria e Contabilidade e Graduado em Ciências Contábeis pela Universidade Federal de Uberlândia (UFU). Atualmente é professor Adjunto da Faculdade de Ciências Contábeis da UFU.

Luciana de Almeida Araújo Santos, Faculdade de Gestão e Négócios da Universidade Federal de Uberlândia

Especialista em Contabilidade e Controladoria Mestrando em Administração FAGEN/UFU

Silvia Pereira de Castro Casa Nova, Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo

Doutora em Controladoria e Contabilidade Professora do Departamento de Contabilidade e Atuária, da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo

Edgard Bruno Cornacchione Jr., Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo

Doutor em Controladoria e Contabilidade Professor Associado do Departamento de Contabilidade e Atuária, da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo

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Published

04-02-2013

How to Cite

MIRANDA, G. J.; SANTOS, L. de A. A.; CASA NOVA, S. P. de C.; CORNACCHIONE JR., E. B. THE THEORY OF HUMAN CAPITAL AND THE ACADEMIC CONTRIBUTIONS OF PHDS IN ACCOUNTING SCIENCES IN BRAZIL. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 1, p. 55–74, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/3313. Acesso em: 22 jul. 2024.

Issue

Vol. 5 No. 1 (2013): Jan./Jun.

Section

ARTICLES

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