ACCOUNTING & FINANCE JOURNAL - USP: AN ANALYSIS OF SCIENTIFIC PRODUCTION PROFILE FROM 1989 TO 2009

Abstract

This study examines the distribution, the methodological characteristics, evolution and topics of scientific publications in a journal of Accounting and Finance, as well as the production of their authors. The period studied was from 1989 to 2009, based on the Accounting & Finance journal from the University of São Paulo. The descriptive study examined 354 articles published in the 20 years of existence of the journal. The evaluation of the journal indicated the concentration of authors affiliated with USP, mainly doctor professors; however, from 2003 on the participation of other entities can be noticed in the publications. The journal presented evolution over the years, being possible to notice the distinction of the themes proposed in the articles. In this context, there is a predominance of studies related to Finance and Accounting (29%), Accounting Education and Knowledge (13%), Classical Accounting and Theory of Accounting (12%) and Information Systems, Communication and Disclosure (11 %). When considering the diversified methodology proposal of the studies, it is observed on the purposes the endogenous of descriptive studies, especially in the early years of the Journal. Regarding the means, it was noticed from 1989 to 2002 a concentration of bibliographic and documentary publication. The scenario is different in the period from 2003 to 2009, in which the studies conducted with the contribution of primary and / or secondary data predominate, which can be classified as empirical.