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

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.