ANALYSIS OF RESEARCH PROBLEMS IN SCIENTIFIC ARTICLES PUBLISHED IN THE 11TH CONGRESSO USP DE CONTROLADORIA E CONTABILIDADE

Authors

  • Paulo Roberto da Cunha
  • Cristian Baú Dal Magro
  • Dirceu Rodrigues Dias

DOI:

https://doi.org/10.11606/rco.v6i15.52660

Keywords:

Research problem, Papers, Congresso USP

Abstract

Scientific research is used as a means of acquiring knowledge about a certain reality. However, the scientific path is not easy to be undertaken, there are certain difficulties and skills that must be handled. The ability to properly define the research problem is one of them. The objective of this study is to identify the quality of research problems in scientific articles published in the 11th Congresso USP de Controladoria e Contabilidade. A descriptive, documental research has been carried out, predominantly of qualitative nature. Based on the Annals of Congress, 98 articles have been downloaded, tabulated and analyzed, which correspond to all the papers of the congress with the exception of theoretical essays. It was found that 61% of the articles showed some inconsistency concerning the formulation of the research problem. The Actuarial Science, Accounting and Management Control, and Financial Markets Credit and Capital thematic areas, presented the highest percentages of inconsistencies, with 80%, 67% and 65%, respectively. The most recurrent inconsistencies in the formulation of research problems were: research problems not directly stated, and allowing simple “yes” or “no” answers. Although not the most recurrent inconsistency, 16 articles did not include the problem in the introduction of the article.

Downloads

Download data is not yet available.

Author Biographies

  • Paulo Roberto da Cunha
    Doutor em Ciências Contábeis e Administração pela FURB Professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau (PPGCC/FURB)
  • Cristian Baú Dal Magro
    Mestrando em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau (PPGCC/FURB)
  • Dirceu Rodrigues Dias
    Mestrando em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade Regional de Blumenau (PPGCC/FURB)

Published

2012-09-27

Issue

Section

Paper

How to Cite

Cunha, P. R. da, Dal Magro, C. B., & Dias, D. R. (2012). ANALYSIS OF RESEARCH PROBLEMS IN SCIENTIFIC ARTICLES PUBLISHED IN THE 11TH CONGRESSO USP DE CONTROLADORIA E CONTABILIDADE. Revista De Contabilidade E Organizações, 6(15), 123-141. https://doi.org/10.11606/rco.v6i15.52660