O perfil das dissertações e teses do programa multiinstitucional e inter-regional de pós-graduação em ciências contábeis UNB/UFPB/UFRN

Abstract

The present work had as objective comparing the profile of the dissertations and theses from the master and doctorate program of UnB, UFPB and UFRN, from the period of 2002 to 2013, as well as verifying the academic trajectory of the master and the doctors. When it comes to the objectives, the methodology employed was descriptive, and, with respect to the procedure, literature search or documentary. The sample was composed by the 257 dissertations and 17 theses approved in the period. The variables utilized in the study were: topic area of the author’s dissertations and theses; research strategy; and the academic trajectory of the master and doctors. The main results found were: there was preponderance of masculine authorship of dissertations and theses; the UnB was the responsible institution for the great number of presentations of dissertations and theses; the professor César Augusto Tibúrcio was the docent from PPGCC that mostly oriented; the thematic area of account and financial market was the most utilized; the dominant type of research was the empirical; the most utilized statistic technique was the descriptive statistic; most of the works presents justification, limitations of the study and final recommendations; differently from the master students who chose national books, the doctors had international periodicals as main source of research; the majority had already published one or more articles as a result of the dissertations and theses; the master published most of their articles at national scientific events, standing out the EnANPAD; the doctors, whereas, students published most of their articles at national periodic, standing out the Revista de Contabilidade e Finanças (Account and Finance Magazine) (Online) and the Revista Universo Contábil (Account Universe Magazine); most of the master and all the doctors have their activities attached to the academy, and both are more active in public institutions. Therefore, it was concluded that the objective of this research was achieved, this study can be used as basis to other Programs in order to enable a view of the PPGCC masters’ and doctors’ academic lives, as well as the tendencies of their productions.