Masters Committees and Academic Cooperation in Graduate Studies in Accounting

Authors

  • João Estevão Barbosa Neto Universidade Federal de Alfenas - Unifal
  • Jacqueline Veneroso Alves da Cunha Universidade Federal de Minas Gerais

Keywords:

Pesquisa em Contabilidade, Programas de Pós-graduação Stricto Sensu em Ciências Contábeis, Bancas de Mestrado, Análise de Redes Sociais

Abstract

The creation and development of scientific knowledge has, as its basis, the social relations of researchers, (Kuhn, 1978). Such scientific collaboration can be identified through the analysis of social networks (Smith, 1958; Price, 1966; Katz, 1993, Newman, 2001; Barabási, 2003; Godechot e Mariot, 2004). Based on this premise, this paper aims to identify and analyze the structural dynamics of relationships among the masters-level graduate programs in the area of Accounting Sciences in Brazil, from the perspective of the social networks evidenced in the examination committees established for candidates to the Masters degree in this area. To this end, a descriptive study was carried out using Social Network Analysis to identify the structure of the scientific and academic network established by the collaboration of professors of graduate programs in Accounting Sciences in the examination committees of Masters candidates. Two hundred and forty-one (241) professors were identified from eighteen (18) programs who took part in one thousand and two (1002) Masters' examinations from 2002 to 2010. It was found that the creation of new graduate studies programs in the area and the insertion of new teachers was decisive in the increase of collaboration on Masters' examination committees. In light of this evidence, results point to a future scenario of the accounting field characterized by the evolution of scientific and academic collaboration, confirming that scientific knowledge is created and developed by social relations of actors involved in the area.

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Author Biographies

João Estevão Barbosa Neto, Universidade Federal de Alfenas - Unifal

Possui graduação em Ciências Contábeis pela Universidade Federal de Viçosa (2008), mestrado pelo Programa de Mestrado em Ciências Contábeis da Universidade Federal de Minas Gerais (2011), doutorando do Programa de Doutorado em Controladoria e Contabilidade da Universidade de São Paulo (USP). Atualmente é professor da Universidade Federal de Alfenas e vice diretor do campus Varginha da mesma instituição. Possui experiência como professor em cursos de graduação pós-graduação na área de Ciências Sociais Aplicadas. É integrante do GEPEC - Grupo de Estudos sobre Pesquisas e Educação Contábil UFMG e do Grupo de Pesquisa em Controladoria e Finanças - UNIFAL. Como experiência profissional atuou em empresas exercendo atividades administrativas, contábeis e fiscais e realiza consultorias na área de auditoria e controladoria. Tem atuado nas seguintes áreas temáticas: Ensino e Pesquisa em Contabilidade, Contabilidade Societária, Análise Financeira de Empresas e Controladoria

Jacqueline Veneroso Alves da Cunha, Universidade Federal de Minas Gerais

possui graduação em Ciências Contábeis pelo Centro Universitário Newton Paiva, doutorado e mestrado em Ciências Contábeis pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo. Atualmente é professor adjunto IV do Departamento de Ciências Contábeis da Universidade Federal de Minas Gerais - UFMG. Tem experiência na área de Ciências Contábeis, atuando principalmente nos seguintes temas: educação, balanço social, demonstração do valor adicionado e contabilidade tributária

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Published

2016-04-25

How to Cite

Barbosa Neto, J. E., & Cunha, J. V. A. da. (2016). Masters Committees and Academic Cooperation in Graduate Studies in Accounting. Journal of Accounting, Management and Governance, 19(1), 126–145. Retrieved from https://revistacgg.org/index.php/contabil/article/view/920

Issue

Vol. 19 No. 1 (2016)

Section

Article

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