A PROFILE OF BRAZILIAN STRICTO SENSU OF POST-GRADUATION PROGRAMS IN ACCOUNTING

Abstract

The present study aims at investigating some of the main aspects of the Brazilian posdt-graduation programs in Accounting (VENTURINI et al, 2008; MACCARI, 2008; MURCIA, BORBA and AMBRÓSIO, 2007; AXT, 2004; LINS, ALMEIDA and BARTHOLO JUNIOR, 2004), at the masters and PhD levels. These courses have shown an expressive growth in the last decade (68% in the period from 2000 to 2008), justifying a study consolidating this process. This is a quantitative and documentary exploratory and descriptive research. The data was collected during the second semester of 2008 and beginning of 2009, from the Capes web sites and from the 17 of the 19 existing programs. The main results are: (a) predominance of offer by federal universities, an concentration in the south and southeast regions of the country; (b) 12 of the 19 programs examined were created in the present decade, characterizing courses in the process of consolidation and maturity; (c) the existence of only one PhD consolidated course and other two beginning their activities is the main restriction to more significant advances in this area of knowledge; (d) it was evident the low number of professors holding degrees in the area, which is another bottleneck to be overcome in order to achieve better results; (e) this also occurs in the post-doctoral teaching level in Accounting; (f) most part of courses and the journals edited by them need a better evaluation by Capes; (g) it seems clear that there is still a long way to run to make post-graduation in Accounting a consolidated area of knowledge. Despite these unfavorable aspects there is another positive evidence in the area which is the establishment of the National Association of the Post-Graduation Programs in Accounting (ANPCONT), its congress on the third edition, now at an international level.