IDEAS home Printed from https://ideas.repec.org/a/bbz/fcpbbr/v4y2007i2p149-161.html
   My bibliography  Save this article

The Influence of Positive Accounting in Postgraduate Programs in Accounting: a bibliometric analysis of Brazilian academic production from 2002 through 2005

Author

Listed:
  • Ricardo Lopes Cardoso

    (Mackenzie Presbyterian University)

  • José Carlos T. Oyadomari

    (USP - University of São Paulo)

  • Octavio Ribeiro de Mendonça Neto

    (Mackenzie Presbyterian University)

Abstract

This paper analyzes the influence of positive accounting theory on the scientific output of postgraduate accounting programs in Brazil, by examining the scientific production reported by these programs to the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES), an arm of the Education Ministry that works to improve the quality of college education. We only considered works published in periodicals and annals of scientific events classified by CAPES as “National A” or “International A”. We employed the descriptive documental method and then applied statistical tools commonly used in bibliometric studies to evaluate the authors’ productivity and the level of concentration of the works on the positive accounting approach. The results show that there was undeniable growth of positive approach research in Brazil during the period studied (2002-2005), but that this research was mainly concentrated in only two postgraduate programs, those of the University of São Paulo (USP) and of FUCAPE. The results also show a high concentration among authors.

Suggested Citation

  • Ricardo Lopes Cardoso & José Carlos T. Oyadomari & Octavio Ribeiro de Mendonça Neto, 2007. "The Influence of Positive Accounting in Postgraduate Programs in Accounting: a bibliometric analysis of Brazilian academic production from 2002 through 2005," Brazilian Business Review, Fucape Business School, vol. 4(2), pages 149-161, May.
    • Handle: RePEc:bbz:fcpbbr:v:4:y:2007:i:2:p:149-161
    as

    Download full text from publisher

    File URL: http://bbronline.com.br/index.php/bbr/article/download/418/638
    File Function: Full text
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bbz:fcpbbr:v:4:y:2007:i:2:p:149-161. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Lasso (email available below). General contact details of provider: https://edirc.repec.org/data/fucapbr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.