Analysis of the Scientific Production and Training in Management Accounting of Doctors in Brazil

Rogerio JoAo Lunkes
Rogerio JoAo Lunkes * §
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Fabricia Silva Da Rosa
Fabricia Silva Da Rosa
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vicente.mateo
vicente.mateo
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§ Universidade Federal de Santa Catarina Universidade Federal de Santa Catarina

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Analysis of the Scientific Production and Training in Management Accounting of Doctors in Brazil

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Abstract

The objective of this study was to analyze the scientific production and training in management accounting of doctors in Brazil. To achieve this objective, six Brazilian accounting journals were selected according to Qualis from CAPES (Coordenação de Aperfeiçoamento de Pessoal de Nível Superior -Brazilian Federal Agency for Support and Evaluation of Graduate Education),published from 2001 to 2013, as well as doctoral dissertations in accounting published from 1962 to 2013. The results showed an increase in publications at the beginning of the period analyzed and a slight decrease over the past two years. The training of doctors in management accounting underwent an increase in absolute terms, which in some ways was a reflection of the growth in recent years of doctoral education in accounting in Brazil.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Rogerio JoAo Lunkes, Fabricia Silva Da Rosa, vicente.mateo. 2014. "Analysis of the Scientific Production and Training in Management Accounting of Doctors in Brazil". Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 14 (GJMBR Volume 14 Issue D2).

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
DoctorsEducationmanagement accountingscientific production
Classification
GJMBR-D Classification JEL Code: M00
M19
  • Submission ReceivedDecember 7, 2013
  • Peer Review Double Blind
    Handling Editor
  • Accepted January 1, 2014
  • Published January 15, 2014
Version of record

v1.2

Issue date
June 25, 2014

Language
English
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Analysis of the Scientific Production and Training in Management Accounting of Doctors in Brazil

Rogerio Lunkes
Rogerio Lunkes Universidade Federal de Santa Catarina
Fabricia Rosa
Fabricia Rosa
  • Submission ReceivedDecember 7, 2013
  • Peer Review Double Blind
    Handling Editor
  • Accepted January 1, 2014
  • Published January 15, 2014