Accounting Sciences theses: an analysis of their dissemination

When a thesis is defended it moves to the condition of scientific literature, serving as a source of knowledge to other authors, thus, playing their role in the construction process and scientific development. The purpose of this study was to find evidences to allow assessing the degree of dissemina...

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Main Authors: Jacqueline Veneroso Alves da Cunha, Edgard Bruno Cornachione Jr., Gilberto de Andrade Martins
Format: Article
Language:English
Published: FUCAPE Business School 2010-01-01
Series:BBR: Brazilian Business Review
Subjects:
Online Access:http://www.redalyc.org/articulo.oa?id=123021649003
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author Jacqueline Veneroso Alves da Cunha
Edgard Bruno Cornachione Jr.
Gilberto de Andrade Martins
author_facet Jacqueline Veneroso Alves da Cunha
Edgard Bruno Cornachione Jr.
Gilberto de Andrade Martins
author_sort Jacqueline Veneroso Alves da Cunha
collection DOAJ
description When a thesis is defended it moves to the condition of scientific literature, serving as a source of knowledge to other authors, thus, playing their role in the construction process and scientific development. The purpose of this study was to find evidences to allow assessing the degree of dissemination of doctoral theses in Accounting (defended in Brazil up to 12/31/2006), in the production of new knowledge. An empirical-analytical approach was used by employing bibliographic and documental research, as well as bibliometric analysis. References to doctoral theses of all articles in proceedings of USP Controllership and Accounting Conferences from 2001 to 2007 were analyzed and catalogued. Most referenced theses belong to the 90s, suggesting that a study cannot be automatically considered old or old-fashioned. Findings show a low number of quotes of theses in general (on average, 2.62% of total citations of all research materials).
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series BBR: Brazilian Business Review
spelling doaj-art-c089894d5d5849dd9d2bf823daf9f1fd2025-02-06T23:39:29ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2010-01-01734563Accounting Sciences theses: an analysis of their disseminationJacqueline Veneroso Alves da CunhaEdgard Bruno Cornachione Jr.Gilberto de Andrade MartinsWhen a thesis is defended it moves to the condition of scientific literature, serving as a source of knowledge to other authors, thus, playing their role in the construction process and scientific development. The purpose of this study was to find evidences to allow assessing the degree of dissemination of doctoral theses in Accounting (defended in Brazil up to 12/31/2006), in the production of new knowledge. An empirical-analytical approach was used by employing bibliographic and documental research, as well as bibliometric analysis. References to doctoral theses of all articles in proceedings of USP Controllership and Accounting Conferences from 2001 to 2007 were analyzed and catalogued. Most referenced theses belong to the 90s, suggesting that a study cannot be automatically considered old or old-fashioned. Findings show a low number of quotes of theses in general (on average, 2.62% of total citations of all research materials).http://www.redalyc.org/articulo.oa?id=123021649003thesesaccounting sciencesbibliometricsreferences
spellingShingle Jacqueline Veneroso Alves da Cunha
Edgard Bruno Cornachione Jr.
Gilberto de Andrade Martins
Accounting Sciences theses: an analysis of their dissemination
BBR: Brazilian Business Review
theses
accounting sciences
bibliometrics
references
title Accounting Sciences theses: an analysis of their dissemination
title_full Accounting Sciences theses: an analysis of their dissemination
title_fullStr Accounting Sciences theses: an analysis of their dissemination
title_full_unstemmed Accounting Sciences theses: an analysis of their dissemination
title_short Accounting Sciences theses: an analysis of their dissemination
title_sort accounting sciences theses an analysis of their dissemination
topic theses
accounting sciences
bibliometrics
references
url http://www.redalyc.org/articulo.oa?id=123021649003
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AT edgardbrunocornachionejr accountingsciencesthesesananalysisoftheirdissemination
AT gilbertodeandrademartins accountingsciencesthesesananalysisoftheirdissemination