ACCOUNTING AND FINANCE: THEORETICAL FRAMEWORK ANALYSIS AT ANPCONT AND USP CONGRESS FROM 2007 TO 2009 PERIOD

Abstract

The study used as a basis the research conducted by Gabriel, Pimentel and Martins (2009), aiming to analyze from an accounting theoretical platform developed by these authors, what platforms are being used in studies approved in ANPCONT and USP Controlling and Accounting Congress, in the period 2007 to 2009. The specific goal we seek to examine whether the classical authors were cited in their studies. The methodology used in this research appears as descriptive, conducted through a literature review and analysis of quantitative data. The theory discussed matters related to the concept of financial accounting as well as the theoretical platforms proposed by Gabriel Pimentel Martins (2009) and detailing the main classical authors of every platform. The platforms were analyzed: accounting information and capital markets, disclosure, agency theory and corporate governance, bankruptcy, accounting choices, regulatory and corporate finance. According to the results of the survey of articles published in Congress analyzed, we observed that 70% of published articles fit into the theoretical analysis platform, but it was observed that the authors considered classics were seldom mentioned.