Methodologica l Appr oac hes in Articles about “Acc ounting for External Users” - EnANPAD: 2005-2006

Abstract

This research adopts an epistemological focus to reveal inferences regarding financial accounting research accomplished. The methodological approaches employed by Accounting Sciences researchers who presented work at the 2005 and 2006 Meetings of ANPAD are analyzed and characterized in the sub-area of accounting for external users. The analysis of the content of the work proceeds through the technique of characterization, the dimensions of which are based on a theoretical platform that defines the principal methodological approaches used in the social sciences. The results point to the predominance of the empiricist and positivist approaches, which set the scene for the current state of accounting research in the sample studied. Nevertheless, it can also be observed that studies of a normative nature are still relevant, as are studies that lack the necessary methodological maturity, as not one of the studies specified which approach was used. Also the results demonstrate the examination of all-purpose financial statements as predominant; and the research centers where the work originated was taken into account, their locations being concentrated in just four universities in the Center-South region (67% of the articles).