Um estudo sobre a contribuição da pesquisa científica na prática da profissão contábil

Abstract

This study aims to analyze the interaction between scientific research and the professional practices on the accounting field in Brazil. This research has an applied nature; it is a qualitative and quantitative study, where a survey was used as a data collection technique. Regarding to the objectives, this research is classified as exploratory. It also wants to provide a general knowledge about this subject and to treat a theme that it is still not well studied in accounting in Brazil. The study was developed in two phases: on the first phase it was sent an instrument of data collection to the counters of the 500 biggest companies in Brazil, and to the researchers of the Graduate Program in Accounting Sciences in Brazil. On this phase it was received the position of seventeen counters and fifty seven researchers. On the second phase of the research it was created a new instrument based on the positioning obtained on the first phase, and it was sent to the counters of Rio Grande do Sul State. On this phase it