A pesquisa qualitativa contábil no Brasil: cenário de desafios e oportunidades frente ao predomínio positivista

Abstract

This paper presents the results of a research that aimed to reflect on the qualitative scientific production in Accounting in Brazil under the perspectiveof the positivist predominance. For the study, we analyzed 2,919 articles from the main accounting journals in the country from 2001 to 2017. The following techniques were employed for analyzing data: content analysis, descriptive statistics and chi-square statistics. From 2005 onwards, there was a significant increase in the number of articles published in Accounting, following the growth of master's and doctoral courses in the area in the 2000s. However, there was a more than proportional increase instudies focusing on quantitative (positivist and linked to Financial Accounting) over the qualitative research (interpretative and linked to Managerial Accounting). There was a preference of practically all journals to publish articles prepared under a positivist paradigm. It highlights a search for legitimation in according to the American academic production. Several academic benefits can be justified by this preference, both from the perspective of the authors and of the journal. Finally, opportunitiesforthe development of qualitative research in Accounting were observed under an interpretative bias. The search for a different analysis of certain phenomena, more purposeful agendas and the greater diversity of the European publication in Accounting canhelpin a new phase of qualitative studies in the area.