Contabilidade Gerencial: análise da cientificidade e da metodologia dos artigos publicados no ENANPAD e ANPCONT
Keywords:
Contabilidade Gerencial, Artigos, Metodologia, Cientificidade, BrasilAbstract
Ao longo da última década houve expressivo crescimento de eventos acadêmicos no Brasil, com o aumento da quantidade de artigos publicados em anais. Mas esse aumento quantitativo pode não qualidade similar. Este trabalho analisa o rigor científico e metodológico dos artigos publicados nos anais do Encontro Anual da Associação Nacional de Programas de Pós-graduação em Administração (ENANPAD) e da Associação Nacional dos Programas de Pós-graduação em Ciências Contábeis (ANPCONT), no período de 1997 a 2009, na área de Contabilidade Gerencial. Foi estabelecida uma base teórica sobre a caraterização da Contabilidade Gerencial e, em seguida, detalha-se os constructos em duas dimensões que formam a base da análise deste estudo. Com relação a metodologia utilizada, o estudo se enquadra como descritivo, quanto aos seus objetivos; quanto à sua natureza é uma pesquisa aplicada, cuja abordagem do problema é do tipo quantitativo-qualitativo; os procedimentos utilizados é de pesquisa documental e com uso do método dedutivo. Em termos de resultados, foram estudados 346 artigos e observou a ausência de rigor metodológico e científico, demonstrando a necessidade de maior austeridade na produção científica para aumentar a sua qualidade.
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