Accounting and Leasing: Brazilian and International Literature Review (2000-2018)

Authors

  • Eduardo Bona Safe de Matos Universidade de São Paulo - USP; Universidade de Brasília -UNB
  • Fernando Dal-Ri Murcia Português

DOI:

https://doi.org/10.17524/repec.v13i1.1999

Keywords:

Leasing, Literature Review, Standardization, IASB/FASB

Abstract

Objective: Identify and characterize accounting research on leasing undertaken between 2000 and 2018.

Method: Three types of literature review: descriptive; scoping and narrative (Paré, Trudel, Jaana & Kitsiou, 2015); in a sample of 86 articles (29 Brazilian; 57 international) about leasing published between 2000 and July/2018.

Results: The production accompanied the evolution of the international standardization process, particularly as from 2006, when the theme entered the IASB agenda. The following thematic groups were identified: (i) Management Decisions/Actions (38%); (ii) Risk Assessment based on FSs (36%); (iii) Standardization of leasing (26%). Despite thematic similarities, differences are observed in the methodological approaches used. Analytic research stood out in the international context, whereas documentary research predominated in the Brazilian scenario.

Contributions: Besides the methodological contribution resulting from the three review types, other contributions are: (i) the descriptive and scoping reviews, by systematizing the presentation of the studies, showing what research on leasing is about, the themes, methods and techniques, as well as indications of gaps; (ii) the narrative review, by describing the studies to verify whether those studies have demonstrated knowledge advances.

Author Biographies

Eduardo Bona Safe de Matos, Universidade de São Paulo - USP; Universidade de Brasília -UNB

Doutorando no programa de pós graduação em controladoria e Contabilidade da Faculdade de economia, administração e Contabilidade da Universidade de São Paulo (FEA/USP) Professor Assistente na Universidade de Brasília (UnB)

Fernando Dal-Ri Murcia, Português

Professor do Departamento de Ciências Contábeis e Atuariais da Universidade de São Paulo - FEA/USP - e Professor Convidado da Faculdade de Direito do Largo São Francisco (FDUSP). Doutor em Contabilidade e Controladoria pela USP. Mestre em Contabilidade pela Universidade Federal de Santa Catarina (UFSC). Graduado em Business Management (Administração) pela Webber International University (EUA), em Contabilidade pela Universidade do Vale do Itajaí e em Direito pela Universidade Paulista.

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Published

2019-03-29

How to Cite

Matos, E. B. S. de, & Murcia, F. D.-R. (2019). Accounting and Leasing: Brazilian and International Literature Review (2000-2018). Journal of Education and Research in Accounting (REPeC), 13(1). https://doi.org/10.17524/repec.v13i1.1999

Issue

Vol. 13 No. 1 (2019): January-March

Section

Articles

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