Resumo

Este trabalho teve como objetivo apresentar e analisar as características dos artigos publicados entre 2000 e 2005 nos dois principais journals de educação contábil. Assim, foram analisados 253 estudos, sendo 144 do Issues in Accounting Education e 109 do Journal of Accounting Education. O estudo é do tipo exploratório, com abordagem qualitativo-quantitativa, uma vez que foi usada a técnica de análise de conteúdo para analisar os abstracts dos artigos e enquadrá-los em categorias. Os principais resultados da análise demonstraram que: as categorias com maior freqüência de artigos foram ‘Contabilidade Gerencial e de Custos’ e ‘Metodologia de Ensino’; a maioria dos artigos foi desenvolvida por dois autores e grande parte destes era do gênero masculino; aproximadamente 90% dos artigos foram publicados por autores vinculados à universidades norte-americanas; a University of Saskatchewan (Canadá) e a Villanova University (Estados Unidos) publicaram a maior quantidade de artigos analisados; a maioria das pesquisas foi classificada como estudos de caso ou estudos teórico-empíricos; e, quanto ao nível de estudo, grande parte dos artigos foram classificados como descritivos.



Palavras-chave: Contabilidade; Periódicos; Pesquisa científica.



Issues in Accouting Educations and Journal of Accounting Education: Authorship, Characteristics and Methodologies of Articles Published Between 2000 and 2005



Abstract

This paper had as objective to present and to analyze the characteristics of articles published between 2000 and 2005 in the two main journals of accounting education. Thus, 253 studies had been analyzed, being 144 of the Issues in Accounting Education and 109 of the Journal of Accounting Education. The study is exploratory, with qualitative-quantitative boarding, and was used the technique of analysis of content to analyze abstracts of articles and to fit them in categories. The results of the analysis had demonstrated that: the article categories had more frequently been ‘Management and Costs Accounting’ and ‘Methodology of Education’; the majority of articles was developed by two authors and great part of these was of the masculine sort; approximately 90% of articles had been published by authors tied with the North American university; the University of Saskatchewan (Canada) and the Villanova University (United States) had published the biggest amount of analyzed articles; the majority of the research was classified as studies of case or studies theoretician-empiricists; and, in that it refers to the study level, great part of articles had been classified as descriptive.

Key Words: Accounting; Journals; Scientific Research.