EPISTEMOLOGICAL APPROACH: A RESEARCH IN THE CONTROLLERSHIP AND ACCOUNTING GRADUATE PROGRAM OF FEA/USP

Authors

  • Priscila Karla da Silva Wink Faculdade Nova Roma
  • Jorge Expedito de Gusmão Lopes Universidade Federal de Pernambuco
  • Carlos Renato Theóphilo Universidade Estadual de Montes Claros
  • Marcleide Maria Macêdo Pederneiras Universidade Federal da Paraíba
  • Robson dos Santos Costa Faculdade de Ciências Humanas e Sociais de Igarassu

Abstract

This research aimed to identify and analyze which are the theoretical positions and research strategies employed in theses and dissertations of  FEA/USP Post-Graduate Programs in Controllership and Accounting. In addition, we analyzed the contents of 125 researches, 73 dissertations and 52 theses, defended between 2004 and 2009 and available electronically by The Digital Library of Theses and Dissertations of University of São Paulo.
The analysis of results was performed by reading the Abstracts and consulting others researches topics in case of doubts about the classification. To classify, the analysis criterion adopted was the one used by Fülbier and Sellhorn (2006) and replicated by Mendonça Neto, Riccio and Sakata (2009); Cardoso, Oyadomari and Mendonça Neto (2007), as well as the concepts of Bunge (1983) on the topic. Regarding the theoretical stance, the results show a predominance of positive posture over the normative posture, in both theses and dissertations. This result corroborates the work by Theóphilo and Iudícibus (2005) when they said there is a paradigm shift, having the positive studies as being predominant in the scientific production in Brazil. Regarding the Technical Pole, there was greater adoption of theoretical and empirical research strategies in both works, the ones with a positive posture and the normative ones. Thus, It was not confirmed the tendency predicted by the work of Theóphilo and Iudícibus (2005) that mostly normative studies would be theoretical studies.
The evidence suggests that in fact, in both theses and dissertations, there is a growing in the use of the theoretical positive posture and the theoretical and empirical research strategies, regardless of the posture adopted, whether positive or normative.

Keywords: Epistemology. Theoretical Pole. Technical Pole. Positive Posture. Normative Posture.

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Published

06-02-2013

How to Cite

WINK, P. K. da S.; LOPES, J. E. de G.; THEÓPHILO, C. R.; PEDERNEIRAS, M. M. M.; COSTA, R. dos S. EPISTEMOLOGICAL APPROACH: A RESEARCH IN THE CONTROLLERSHIP AND ACCOUNTING GRADUATE PROGRAM OF FEA/USP. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 1, p. 263–280, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/3324. Acesso em: 7 jul. 2024.

Issue

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

Section

ARTICLES

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