A adoção da ciência de dados na contabilidade: um estudo das características evolutivas da rede de co-palavras-chaves das dissertações e teses da pós-graduação brasileira

Abstract

This research investigated how the adoption of data science in the Brazilian Graduate Program is related to the formation of masters and doctors in accounting. The relevance of the theme lies in the importance of the dissemination of knowledge, which brings universities closer to the labor market contributing to the development of society. Therefore, the research aimed to determine the factors of adoption of knowledge in data science and its influences on the formation of masters and doctors in accounting, evidenced in the literature based on the diffusion of innovation, complex networks and data sciences in accounting. The methodological path sought to explore the Catalog of Dissertations and Theses of Capes, referring to the period from 1987 to 2019, which were later analyzed with the use of computational language (Python and Gephi), data mining, descriptive statistics and complex networks, with the objective of mapping and identifying the main research emodules created and developed by the network of co-keywords, with the aim of expanding research on scientific collaboration and the evolution of data science in accounting. The results indicate the existence of a clear temporal evolution where it was possible to identify that more than 70% of the surveys aligned with the accounting area are concentrated in five modules, forming a pattern from 2013, being: machine learning, data mining, artificial intelligence, big data and business intelligence. In addition, financial accounting gained prominence for emerging as a module with essentially accounting terms, pointing out new directions and trends. Finally, future studies were proposed, with the replication of this research itself in future periods, and the gradual insertion of data science techniques and tools in the post-graduate curricula of Brazilian accounting, contributing significantly to the training of masters and doctors.