DOCTORAL RESEARCH IN CORPORATE ACCOUNTING: METHODOLOGICAL MAPPING AND TRENDS IN THE POST-IFRS CONTEXT
DOI:
https://doi.org/10.66104/aampth88Keywords:
Corporate Accounting; Doctoral Theses; Research Methodology; Scientific Production.Abstract
The advancement of Corporate Accounting in Brazil, driven by the convergence to International Financial Reporting Standards (IFRS) since 2010, has increased the complexity of research problems and demanded greater methodological rigor in scientific production. In this context, doctoral theses play a central role as a qualified expression of the academic maturity of the field. This study aims to analyze the methodological procedures in Corporate Accounting defended in Brazil between 2010 and 2025. Methodologically, this is a documentary research with a descriptive-analytical nature and a mixed-methods approach. The database was constructed through the triangulation of sources, including the CAPES Theses and Dissertations Catalog, the Brazilian Digital Library of Theses and Dissertations (BDTD), Oasisbr, and institutional repositories. The final sample comprised 133 theses, selected based on eligibility criteria and analyzed using a structured protocol covering methodological and thematic variables. Data were examined through descriptive statistics and content analysis, including inter-coder reliability assessment. The results reveal a predominance of empirical studies (51%) and quantitative approaches (47%), with extensive use of statistical techniques, particularly regression and correlation analyses. A significant lack of methodological transparency was also identified, as many studies failed to clearly report research procedures, which compromises replicability. The findings indicate a dominance of empirical-analytical approaches aligned with the post-IFRS context, but also highlight limitations regarding methodological diversity and reporting clarity. This study contributes by providing a systematic mapping of doctoral research in Corporate Accounting, offering insights to improve academic training, research practices, and the overall quality of scientific production in the field.
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Copyright (c) 2026 Raimundo Nonato Lima Filho, Agnaldo Batista da Silva, Josaias Santana dos Santos, Maria do Socorro Macedo Coelho Lima, Alan Francisco Carvalho Pereira, Guilherme Magalhães Amorim
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