AN EPISTEMOLOGICAL APPROACH ON SOCIAL REPORTING AND ADDED VALUE STATEMENTS BY ACCOUNTING RESEARCH

Abstract

The growth in the number of institutions of superior education and post graduation brings the expectation of increase in the number of publications of scientific technician research. Thus it appears the concern about the methodological aspects and the techniques of the research. Then this paper objectives to investigate the methodologies and techniques applied in the research in accounting on the subjects Social Balance and Statement of the Added Value, published in period from 1997 to 2005, for the programs of post graduation (thesis and dissertation) and Journals in accounting in Brazil. For the development of this research, it was proceeded a bibliography review and to a documentary research, in which was applied content analysis. It could be concluded among other found that the empirical´ and positivist´ methodological approach had not been found in the research, while that the phenomenological-hermeneutics was observed in 3%, the systemic had been verified in 6,5%, the critical-dialectics in 35,5%, the functionalistic in 26% and others in 29% of the analyzed researches. One also perceived that the use of techniques of research is bigger among the dissertation than articles. In the articles, 56% had not attended the requirements of scientific technician report.