A Endogeneidade e a Importˆancia dos Quase-Experimentos para a Inferˆencia Causal nas Pesquisas em Contabilidade

Authors

  • Vinícius Gomes Martins Universidade Federal de Pernambuco
  • Giuseppe Trevisan Universidade Federal de Pernambuco

DOI:

https://doi.org/10.17524/repec.v17i3.3357

Keywords:

Endogeneidade, Causalidade, Quase-experimento, Pesquisa contábil

Abstract

Propomos apresentar algumas reflex˜oes sobre a pesquisa causal na Contabilidade, com destaque para o problema da Endogeneidade. Procuramos discutir, de forma introdut´oria, a importˆancia dos quase-experimentos, especificamente de técnicas que podem ser solu¸c˜oes vi´aveis para muitos projetos de pesquisa na ´area. Dentre essas t´ecnicas, destacamos o desenho de Diferen¸ca-em-Diferen¸cas, o uso de Vari´aveis Instrumentais e o desenho de Regress˜ao Descont´ınua. Com isso, buscamos estimular a ado¸c˜ao de m´etodos mais rigorosos de identifica¸c˜ao, no intuito de elevar a preocupa¸c˜ao com a qualidade das pesquisas na nossa ´area e abrir, portanto, caminhos para um ambiente de pesquisa cont´abil mais s´olido e inovador.

Author Biography

Vinícius Gomes Martins, Universidade Federal de Pernambuco

Doutor em Contabilidade

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Published

2023-09-30

How to Cite

Martins, V. G., & Trevisan, G. (2023). A Endogeneidade e a Importˆancia dos Quase-Experimentos para a Inferˆencia Causal nas Pesquisas em Contabilidade. Journal of Education and Research in Accounting (REPeC), 17(3). https://doi.org/10.17524/repec.v17i3.3357

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