Dialogue with the accounting sciences, humanities, and other social sciences: an analysis of the academic production of the USP Congress of Control and Accounting and of Enanpad (2004-2007)

Abstract

The objective of this study is to identify the degree of dialogue between Accounting, Humanities, and other Social Sciences, since the importance of the interaction of these sciences, both for the professional as for the development of knowledge, is topic of discussion today. In order to achieve this objective, the percentage of bibliographical references in the academic production of the two of the most important accounting events in the country were analyzed: USP Congress of Control and Accounting and ENANPAD. To identify the field of knowledge to which the bibliographical reference is related, was used for the detection of keywords in the title of the consulted work and, when there was doubt, the profile of the author and his or her academic production, mostly based on their Lattes CV. The time interval of the analysis covers the period 2004 to 2007, comprising 727 articles and 17,385 references. The result revealed that most of the bibliographical references come from the management sector. It was also verified that interdisciplinarity practiced with other fields of knowledge is practically non-existent in Accounting, staying restricted to the areas related to economics, law, and education.