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Doctoral Thesis
DOI
10.11606/T.12.2012.tde-14022013-171839
Document
Author
Full name
Eric Aversari Martins
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2012
Supervisor
Committee
Carvalho, Luiz Nelson Guedes de (President)
Aquino, André Carlos Busanelli de
Carter, David Bernard
Iudicibus, Sergio de
Severino, Antonio Joaquim
Title in Portuguese
Pesquisa contábil brasileira: uma análise filosófica
Keywords in Portuguese
Contabilidade - Filosofia
Contabilidade - Pesquisa - Brasil
Epistemologia
Paradigma
Abstract in Portuguese
A pesquisa contábil brasileira tem apresentado algumas patologias: excesso de preocupação com os métodos, especialmente os quantitativos, replicações frequentes de pesquisas e distanciamento da prática, que têm levado a uma falta de utilidade das pesquisas realizadas. Com o intuito de avaliar, pelo ponto de vista da filosofia, quais as razões que levam a tais problemas, inicialmente apresentou-se uma estrutura de pesquisa que une as suposições filosóficas sobre a realidade (ontologias) e o processo de aquisição de conhecimento sobre essa realidade (epistemologias), as teorias e metodologias que pautam o processo de pesquisa e os respectivos métodos. Fundamentado nesta estrutura conceitual, buscou-se caracterizar o discurso dominante na pesquisa contábil brasileira, visando à identificação das causas das patologias identificadas. Para tanto, foi efetuada uma narrativa histórica da evolução da pesquisa contábil no Brasil, bem como uma análise das principais características do pensamento dominante atual em relação ao processo de geração de conhecimento. Como subsídio, foram realizadas entrevistas com professores e alunos da área, análises de artigos e de teses, e levantamento de outros dados empíricos pertinentes. A análise do discurso permitiu identificar que na pesquisa contábil brasileira há falta de entendimento dos conceitos filosóficos que balizam o processo de geração de conhecimento profundo e fundamentado, levando a um cientificismo monoparadigmático desinformado. Tal problema constitui-se parte das causas das patologias identificadas. Assim, a presente tese propõe que para a pesquisa contábil brasileira melhorar, sanando as patologias identificadas, é necessária a ampliação do entendimento filosófico do processo de geração de conhecimento, levando ao rompimento com a visão atual desinformada de uma ciência positiva e à aceitação de outros paradigmas adicionais ao dominante.
Title in English
Brazilian accounting Research: a philosophical analysis
Keywords in English
Accounting
Epistemology
Paradigm
Research
Abstract in English
The Brazilian accounting research has presented some pathologies: excessive concern with methods, especially quantitative ones, frequent research replication and detachment from practice, which has led to a lack of utility of the research. In order to evaluate, from the philosophy standpoint, what are the reasons that lead to such problems, it was initially presented a framework of research that combines the philosophical assumptions about reality (ontology) and the process of knowledge acquisition about that reality (epistemology), theories and methodologies that guide the research process, and its respective methods. Based on this conceptual framework, it was characterized the dominant discourse in Brazilian accounting research, aimed at identifying the causes of the pathologies identified. To that end, it was performed a historical narrative of the evolution of accounting research in Brazil, as well as an analysis of the main features of the current dominant thought in relation to the process of knowledge generation. As support, it was conducted interviews with teachers and students in the area, analysis of articles and thesis, and a survey of other relevant empirical data. Discourse analysis identified that the Brazilian accounting research presents a lack of understanding of philosophical concepts that guide the process of deep and justified knowledge generation, leading to an uninformed mono paradigmatic scientism. This problem is a part of the causes of the pathologies identified. Thus, this thesis proposes that in order to Brazilian accounting research improve, remedying the pathologies identified, it is necessary to expand the philosophical understanding of the process of knowledge generation, leading to the rupture with the current uninformed view of a positive science and accepting others paradigms additionally to the dominant.
 
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Publishing Date
2013-02-27
 
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