AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE

This study is aimed at characterizing the international accounting scientific production, under the epistemological approach, published at international journals that adopt the english language. 117 articles published between 2000 and 2010 are analyzed. This study is based on previous work by Fülbie...

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Principais autores: Ikuno, Luciana Miyuki, Niyama, Jorge Katsumi
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/5419
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id oai:periodicos.ufrn.br:article-5419
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Ikuno, Luciana Miyuki
Niyama, Jorge Katsumi
spellingShingle Ikuno, Luciana Miyuki
Niyama, Jorge Katsumi
AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE
author_facet Ikuno, Luciana Miyuki
Niyama, Jorge Katsumi
author_sort Ikuno, Luciana Miyuki
title AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE
title_short AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE
title_full AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE
title_fullStr AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE
title_full_unstemmed AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE
title_sort epistemological analysis of international accounting research: a study at international journals of english language
description This study is aimed at characterizing the international accounting scientific production, under the epistemological approach, published at international journals that adopt the english language. 117 articles published between 2000 and 2010 are analyzed. This study is based on previous work by Fülbier and Sellhorn (2008) and applies the content analysis process as tool for its development. Alternative examination is also adopted by fully reading the selected articles. Through the analysis of inference by keywords, it was not possible to identify the direction of the research (descriptive or prescriptive) in 82.61% of the articles while in 51.31% it was not possible to classify the research design. Therefore, the results described below are only referred to the examination derived by the fully read articles. It was found that 80% of total studies had a descriptive orientation while 20% had a prescriptive one. The most used design was the "empirical experiment" (43.48%), in its comprehensive sense, followed by articles that adopted "multiple methods" and "empirical-archival method" (13.04% in each of the categories). Regarding the methodological approaches, the positivist method represents 35% of the total of articles, while the empirical method represents 31%, totalizing more than half of all the articles.Keywords: International Accounting. Epistemology. Scientific Productivity.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2015
url https://periodicos.ufrn.br/ambiente/article/view/5419
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spelling oai:periodicos.ufrn.br:article-54192019-10-09T22:32:46Z AN EPISTEMOLOGICAL ANALYSIS OF INTERNATIONAL ACCOUNTING RESEARCH: A STUDY AT INTERNATIONAL JOURNALS OF ENGLISH LANGUAGE UN ANÁLISIS EPISTEMOLÓGICO DE INVESTIGACION INTERNACIONAL DE CONTABILIDAD: UN ESTÚDIO EM REVISTAS INTERNACIONALES DE IDIOMA INGLÉS UMA ANÁLISE EPISTEMOLÓGICA DAS PESQUISAS EM CONTABILIDADE INTERNACIONAL: UM ESTUDO EM PERIÓDICOS INTERNACIONAIS DE LÍNGUA INGLESA Ikuno, Luciana Miyuki Niyama, Jorge Katsumi This study is aimed at characterizing the international accounting scientific production, under the epistemological approach, published at international journals that adopt the english language. 117 articles published between 2000 and 2010 are analyzed. This study is based on previous work by Fülbier and Sellhorn (2008) and applies the content analysis process as tool for its development. Alternative examination is also adopted by fully reading the selected articles. Through the analysis of inference by keywords, it was not possible to identify the direction of the research (descriptive or prescriptive) in 82.61% of the articles while in 51.31% it was not possible to classify the research design. Therefore, the results described below are only referred to the examination derived by the fully read articles. It was found that 80% of total studies had a descriptive orientation while 20% had a prescriptive one. The most used design was the "empirical experiment" (43.48%), in its comprehensive sense, followed by articles that adopted "multiple methods" and "empirical-archival method" (13.04% in each of the categories). Regarding the methodological approaches, the positivist method represents 35% of the total of articles, while the empirical method represents 31%, totalizing more than half of all the articles.Keywords: International Accounting. Epistemology. Scientific Productivity. El estudio pretende caracterizar, en el enfoque epistemológico, la producción científica en la contabilidad internacional publicada en revistas internacionales de lengua inglesa. Son analizados 117 artículos publicados durante el período comprendido entre 2000 y 2010. Este estudio se basa en el trabajo previo de Fülbier y Sellhorn (2008) y aplica el proceso de análisis de contenido de la herramienta para su desarrollo También se realizan análisis alternativos a través de la lectura completa de los artículos. Resulta que, a través del análisis de inferencia solamente por palabras clave, no fue posible identificar la dirección de la investigación (prescriptiva/descriptivo) y 51.31% del total, no fue posible la clasificación del diseño de la investigación. Por lo tanto, los resultados que se describen a continuación se relacionan con el análisis para la lectura. En relación con la orientación de la investigación, se encontró que el 80% de todas las búsquedas fueron carácter descriptivo y prescriptivo del 20%. Los diseños más utilizados fueron el "experimento empírico" (43.48%), en su sentido amplio; seguido por artículos que utilizan "múltiples" y "métodos de investigación documental" (13,04 por ciento, cada una de las categorías). El enfoque metodológico positivista representa 35% del número total de artículos y el empírico 31%, totalizando más de la mitad de los artículos.Palabras claves: Contabilidad internacional. Epistemología. Producción científica.  O estudo objetiva caracterizar, sob o enfoque epistemológico, a produção científica em contabilidade internacional publicada nos periódicos internacionais de língua inglesa. São analisados 117 artigos, publicados no período de 2000 a 2010. Este estudo baseia-se no trabalho de Fülbier e Sellhorn (2008) e utiliza a técnica de análise de conteúdo como instrumento para o seu desenvolvimento. Também são feitas análises alternativas por meio da leitura completa dos artigos. Verificou-se que, por meio da análise de inferência somente através de palavras-chave, não era possível identificar em 82,61% dos artigos a orientação da pesquisa (descritiva/prescritiva) e, em 51,31% do total, não era possível a classificação do delineamento de pesquisa. Portanto, os resultados descritos a seguir são referentes à análise pela leitura integral.  Em relação à orientação de pesquisa, constatou-se que 80% do total de pesquisas tinham caráter descritivo e 20% prescritivo. Os delineamentos mais utilizados foram o “experimento empírico” (43,48%), em seu sentido abrangente; seguido por artigos que utilizavam “múltiplos métodos” e “pesquisas documentais” (13,04%, cada uma das categorias). A abordagem metodológica positivista representa 35% do total de artigos e a empirista 31%, totalizando mais da metade dos artigos. Palavras-chave: Contabilidade Internacional. Epistemologia. Produção Científica. Portal de Periódicos Eletrônicos da UFRN 2015-01-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/5419 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 1 (2015): Jan./Jun.; 109-131 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 1 (2015): Jan./Jun.; 109-131 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 1 (2015): Jan./Jun.; 109-131 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/5419/5061 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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