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Accounting Sciences theses: an analysis of their dissemination

Author

Listed:
  • 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)

Abstract

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).

Suggested Citation

  • Jacqueline Veneroso Alves da Cunha & Edgard Bruno Cornachione Jr. & Gilberto de Andrade Martins, 2010. "Accounting Sciences theses: an analysis of their dissemination," Brazilian Business Review, Fucape Business School, vol. 7(3), pages 45-63, September.
    • Handle: RePEc:bbz:fcpbbr:v:7:y:2010:i:3:p:45-63
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    References listed on IDEAS

    as
    1. Yoshiko Okubo, 1997. "Bibliometric Indicators and Analysis of Research Systems: Methods and Examples," OECD Science, Technology and Industry Working Papers 1997/1, OECD Publishing.
    2. Bricker, R, 1989. "An Empirical-Investigation Of The Structure Of Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 246-262.
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