Ten years of accounting research in Brazil: Analysis with papers of enanpads from 1996 to 2005 Dez anos de pesquisa contábil no Brasil: Análise dos trabalhos apresentados nos enanpads de 1996 A 2005

De Mendonca Neto O.R.; Riccio E.L.; Sakata M.C.G.

Ten years of accounting research in Brazil: Analysis with papers of enanpads from 1996 to 2005 Dez anos de pesquisa contábil no Brasil: Análise dos trabalhos apresentados nos enanpads de 1996 A 2005

item.page.type

Artigo

Date

2009

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RAE Revista de Administracao de Empresas

item.page.citationsscopus

6

Authors

De Mendonca Neto O.R.
Riccio E.L.
Sakata M.C.G.

Abstract

This paper analyzes the temporal evolution of scientifi c accounting research in Brazil and the relationship between as normative and positive approaches. In order to do so, this study was based on documental descriptive research of papers submitted at the Annual Meeting of the National Association of the Post-Graduation Programs in Management (ENANPADs), from 1996 to 2005. Bibliometrics (Lotka's Law) was used to assess the productivity of the authors of the papers. The results are consistent with the results obtained by Fülbier and Sellhorn (2006) in Europe and reveal that authors predominantly adopt a positive approach, few researchers use the two approaches and confi rm that Brazilian researchers have a lower productivity in comparison to those who publish in English-language periodicals.