ANÁLISE DA ABORDAGEM METODOLÓGICA: UM ESTUDO DAS TESES E DISSERTAÇÕES EM CONTABILIDADE GERENCIAL

Abstract

The objective of this research is to analyze the methodological approach in thesis in post-graduate studies in Accounting in Brazil, from 1973 to 2010 in the area of Management Accounting. To undertake analysis established a theoretical basis that determined the target population, consisting of the theses in the programs. The construct established the methodological framework in six categories of analysis: the objective, the nature of the problem, how to approach the problem, on the approach, the method of approach and the research environment. The research was classified this as descriptive research, analyzed in their qualitative and quantitative strategies literature, documentary and ex-post facto, using primary data in a longitudinal perspective. The study population was 38 PhD thesis and 218 MSc thesis that had access to the programs together and being exploited by content analysis and descriptive statistics. The results showed that the research is descriptive in 61% of MSc thesis and 100% of PhD thesis; nature was applied in 98% of MSc thesis and PhD theses in 63%; strategies demonstrated that the works combine the literature, documentary, survey and less frequent, the case study, the inquiry as to the research environment, it was found that 95% are in the field and only 5% of bibliographic nature, the method of approach demonstrated relative stalemate between inductive methods (48%) and deductive (47%); checking approach to the problem, denoted that the research so quali-quantitative totaled 49%, then 28% of the quantitative and qualitative 23%. The general examination concludes that there is little use of methodological rigor revealing less of a concern with the design of the research against the object of study.