Tratamento metodológico de publicações científicas em contabilidade no Brasil

Abstract

This study aims to evaluate the methodological approach adopted in the articles published in The Brazilian Scientific Journals of Accounting. This investigation consists of a descriptive method supported on quantitative approaches and technical documental procedures. The analysis considers 292 articles published in national accounting journals in 2010, classified in the extracts B1 to B5 Qualis System- CAPES. The main study results allow to verify the using of the methodological approaches: quantitative, qualitative and qualitative/quantitative with the predominance from the first ones, which are adopted in nearly 90 percent of the articles published, observing the balance between both. In scientific journals B1 and B2 there is a predominance of articles in quantitative methodological approach, whereas B5 presents a large amount of qualitative one. The findings reveal that the methodological approach adopted by the authors are currently still diffuse.