IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

Accounting Sciences theses: an analysis of their dissemination

  • Jacqueline Veneroso Alves da Cunha

    (Federal University of Minas Gerais - UFMG)

  • Edgard Bruno Cornachione Jr.

    (University of São Paulo - USP)

  • Gilberto de Andrade Martins

    (University of São Paulo - USP)

Registered author(s):

    When a thesis is defended it moves to the condition of scientific literature, serving as a source of knowledge to other authors, thus, playing their role in the construction process and scientific development. The purpose of this study was to find evidences to allow assessing the degree of dissemination of doctoral theses in Accounting (defended in Brazil up to 12/31/2006), in the production of new knowledge. An empirical-analytical approach was used by employing bibliographic and documental research, as well as bibliometric analysis. References to doctoral theses of all articles in proceedings of USP Controllership and Accounting Conferences from 2001 to 2007 were analyzed and catalogued. Most referenced theses belong to the 90s, suggesting that a study cannot be automatically considered old or old-fashioned. Findings show a low number of quotes of theses in general (on average, 2.62% of total citations of all research materials).

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    File Function: Full text
    Download Restriction: no

    Article provided by Fucape Business School in its journal Brazilian Business Review.

    Volume (Year): 7 (2010)
    Issue (Month): 3 (September)
    Pages: 45-63

    in new window

    Handle: RePEc:bbz:fcpbbr:v:7:y:2010:i:3:p:45-63
    Contact details of provider: Postal: Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES
    Phone: +55 27 4009-4423
    Fax: +55 27 4009-4422
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:bbz:fcpbbr:v:7:y:2010:i:3:p:45-63. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sarah Lasso)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.