Brasil e Estados Unidos: um estudo sobre a identidade dos programas de doutorado em contabilidade

Abstract

The U.S. is an important country in terms of scientific research in accounting and training of students at Ph.D. level and the first doctoral program in accounting in Brazil was created based on American graduate programs. The goal of this dissertation is to analyze the similarities and distinguishing characteristics between the programs of both countries. The study sample consisted of nine Brazilian program and a sample of 13 U.S. graduate programs in accounting. The following evidences were analyzed: information about the selection processes; curricular profile of each program; time of completion of the courses; requirements of the courses; and curricular composition. The evidence was collected between 2014 and 2015. Qualitative and quantitative analysis were made using the information collected. Quantitative results show that there are significant differences in the criteria for selection and completion times, but there is no statistical difference in the completion requirements and number of total credits between Brazilian and American programs. Qualitative analysis indicates that the characteristics of curricular profiles of the programs are different, but there are common completion criteria among programs. The research also founded that there are differences in the thematic areas between Brazilian and American courses.