INTERNATIONAL INSERTION OF SCIENTIFIC RESEARCH IN ACCOUNTING DEVELOPED IN BRAZIL

Abstract

The objective of this study was to analyze the international insertion of scientific production in the Accounting Sciences area developed in Brazil, in addition to identify other attributes that can enhance the international publication. Thereunto, information were collected from the Curricula Lattes of 236 researchers, derived from two groups: (i) doctors from the PhD program on Accounting of the University of São Paulo; and (ii) professors linked to 16 national stricto sensu post-graduation programs Accounting Sciences. The option was to analyze the international scientific production of the mentioned groups since it was believed that these are responsible for great part of the national and international publications developed in the Accounting area. After some exclusions, it was arrived to a total of 236 professors to be analyzed. The collected information comprised the whole period of the professor's curriculum (that is, from the beginning of the curriculum) until 2009 and referred to: international and national publication, accomplishment of sandwich PhD and post-doctorate, participation in research groups, orientations completed and PhD course concluded. The main results showed that the professors published 308 articles in international journals and 3,561 articles in national journals; 42 professors had completed post-doctorate degree, most of them at North American institutions; 84% of the professors participate in or act as research groups leaders; the average of master's degree orientations was of 12 students and of PhD's only one student. Although the study is focused on the quantification of publications performed by for the professors in the accounting area, the important question of the quality of the studies is well known, which must be pursued by any researcher, regardless of his area of performance.