CIENTIFIC PROFILE OF BRAZILIAN TEACHERS AND GRADUATE ACCOUNTING PROGRAMS

Resumen

The main objective of the research was to assess Brazilian Acconting researchers and postgraduate programs, through the publications of teachers /researchers in national and international journals and national and international conferences. The research approach was descriptive survey method, which included all the universe of post-graduation in Accounting in Brazil. Data were collected through electronic form of Lattes curricula of all the teachers who have had teaching or research activities with links to the above stated programs. The main results of the scientific programs of Brazilian postgraduate area of Accountancy did not follow uniform distribution, the existence of an elite group of researchers / teachers tied to one set of IES that grossed more than 55% of total production Articles published in journals and over 54% of total production in the conferences, emphasis in national periodicals (87.0% of total) and output published in international journals was modest (4.3% of total), the main vehicle for the publication of faculty of graduate programs were regular "home", a trend of concentration of production in certain scientific journals and conferences in the area, in the first four journals classified by the higher frequency of production, there were more 31% of the total production of journal articles in the area and the first three conferences were classified together more than 48% of the total area.