Thesis of Thesis in Accounting at USP

Abstract

Accounting Sciences in scientific terms is a relatively young area, but with a very promising development when considering the growth experienced by stricto sensu post-graduate studies in this decade. The epistemological studies conducted in the area indicate improvements in scientific production in recent years, but also detect serious scientific flaws. Given this context, this study aims to ascertain whether the Doctoral Thesis in Accounting really answer to a research problem, listing related variables and whether they test these variables empirically. The object of study comprises doctoral theses in Accounting Sciences defended in Brazil between 2004 to 2008, performed through the content analysis. The results found show that the theoretical-empirical studies are predominant (84%) with emphasis on quasi-experimental modality (58%). The total researches set out research problems, but still have questions of value in the elaboration of the problems (8%). The study hypotheses were stated in most works (62%); of these, 38% showed accidental causal relationship and 24%, the required causal relationship. Finally, it was verified that some authors (20%) began to clearly state the thesis of the researches conducted. However, this was observed only from 2007.