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PeCont


What is it?


It is a database that contains information about the Theses and Monographyes produced in Post-graduate Official Programs of Accounting in Brazil. To start a query click here.

Content


Contains the following information: Title of Thesis, Author, Advisor, Theme / Area, Year of publishing and Institution.

Objectives


Allow teachers, researchers, students and the general public to know and access key information about Theses and Dissertations in Accounting produced in Brazil.

Scope


Includes all the Master and Doctoral Theses generated in official Graduate programs "strictu sensu" in Accounting in Brazil. (Some are being updated).

  • USP - Universidade de São Paulo
  • ISEC/FGV - Instituto Superior de Estudos Contábeis da Fundação Getúlio Vargas
  • UFC - CE - Universidade Federal do Ceará
  • PUC - SP - Pontifícia Universidade Católica de São Paulo
  • UFRJ - Universidade Federal do Rio de Janeiro
  • FACESP -  Faculdade de Ciências Econômicas de São Paulo
  • UERJ - Universidade Estadual do Rio de Janeiro
  • FVC - BA - Fundação Visconde de Cairu
  • UNISINOS - Universidade do Vale do Rio dos Sinos
  • UNB - Universidade de Brasília
  • FUCAPE - Fundação Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças
  • UFSC - Universidade Fereral de Santa Catarina

Size of the database


Contains over 400 titles, produced since 1962.

History


Started in 1999, PeCont was the first research covering Brazil, which analyzes the distribution, characteristics and evolution of accounting academic texts produced in Brazilian Universities between 1962 and 1999, and is updated continuamente. For this study it was initially considered the institutions whose master's and doctorate in accounting had official recognizon from the Ministry of Education - MEC. 
Masters and Doctorate from Economics, Administration and Accounting Faculty of the University of São Paulo
Master from Economics, Business, Accounting and Actuarial Science Faculty at Catholic University / SP
Master of Finance and Administration Faculty, State University of Rio de Janeiro (this school received from the year 1984 all production of the Master of Accounting ISEC / FGV)

Research Methodology


Data were extracted and pooled from reading the following sections of the texts: Abstract, Conclusion and Methodology.
Multidimensional analysis was used to understand the trends of Theses and Dissertations, second: Year of conclusion, research methods used, and variations on themes. These initial results were presented at the 11th Asian-Pacific Conference on International Accounting Issues - Australia - 1999 and subsequently published in the Journal of Accounting and Finance edited by FIPECAFI.
 
Some conclusions - First Analysis - Paper presented at the 11th Asian-Pacific Conference on International Accounting Issues - Australia - 1999 (downloadable file here). The analysis focused on trends in the number of dissertations and theses each year, research method employed and thematic variation covered fields of accounting research. Some of the results reveal that although the accounts represent 18% of the total, most were produced between 1985 and 1990, and from 1997 to 1999 it decreased to 13%. Education in accounting peaked between 1988 and 1990 and has been falling steadily since.
The International Accounting has been growing subject since 1988, but it never rincreased more than 4%, still low compared with the advance of globalization on the Brazilian economy. Managerial Accounting is the predominant theme, 21%, was stable until 1991 and, since then, indicates a tendency to decrease.
As for the business, 77% refer to the conceptual (generic), and 23% is targeted for a specific business area. Banks (28%), public sector (13%) and agricultural (10%) are the three business most searched.

Updating the database


After the published study, Professor. Riccio and TECSI team developed a database and an upgrade system that is based on the following:
  • New MSc and PhD programs authorized by MEC
  • Production Dissertations and theses produced in these programs (this update is done every six months with the secretary of each faculty)
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