CIENTIFIC CONTRIBUTIONS OF DOCTORS OF SCIENCE IN ACCOUNTING: AN ANALYSIS OF CURRICULA LATTES

Abstract

The Brazilian higher education has a short story, even when compared to Latin American standards. Even with the youth of our educational system, and therefore scientific, in recent decades, there was a growing segment of Science and Technology, as evidenced both by international indicators as the scientific production indexing assigned by the Institute for Scientific Information (ISI, Philadelphia, USA). In many areas, however, research has not yet been consolidated, as the case of Accounting Sciences. Thus, the objective of this article was to collect and characterize scientific contributions from PhD degree in Accounting Sciences. The strategy of survey information, of data and evidence taken was to consult through Internet all Curricula Lattes of 125 titrated PhD degree up to 31/12/2005. The research findings showed worrying quantities about academic contributions of titrated PhD degree. About a third of them never published a scientific paper in journals or events or, if they made, it was made before 31/12/2004. As for participation in activities linked to academy, it is clear the presentment of total concentration of these activities in the hands of very few PhD degree. The conclusion is that the returns that PhD degree in Accounting should be bringing to science, mainly because they have studied in a public institution, do not have met the expectations