Assets and its disclosure and measurements

• Grant number: 08/09775-7
• Support Opportunities: Scholarships in Brazil - Doctorate (Direct)
• Start date: April 01, 2009
• End date: August 31, 2012
• Field of knowledge: Applied Social Sciences - Administration - Accounting
• Principal Investigator: Luiz Nelson Guedes de Carvalho
• Grantee: Eric Aversari Martins
• Host Institution: Faculdade de Economia, Administração e Contabilidade (FEA). Universidade de São Paulo (USP). São Paulo , SP, Brazil

Abstract

The positivist paradigm has been the predominant line of thought in the accounting research made around the world, and in Brazil it is not diferent. However, the adoption of the positivism in Brasil has not occured accompained by deep epistemological discussions. Thus, the present thesis has the objective of laying the foundations of this affirmative and demonstrate the problems that derive from this reality. Also, the thesis describes and proposes the adoption of different epistemological paradigms in the sense of broadening the uderstanding of what is and how is the accounting research in Brazil. (AU)

Academic Publications

(References retrieved automatically from State of São Paulo Research Institutions)

MARTINS, Eric Aversari. Brazilian accounting Research: a philosophical analysis. 2012. Doctoral Thesis - Universidade de São Paulo (USP). Faculdade de Economia, Administração e Contabilidade (FEA/SBD) São Paulo.