Revisão Sistemática sobre a DVA nos Cursos de Pós-Graduação Stricto Sensu em Contabilidade no Brasil: Panorama e Agenda de Pesquisa

Abstract

The Value Added Statement (DVA) is understood as a report aimed at accountability to society, both regarding the generation of wealth and the distribution of the value added to stakeholders. The DVA contains information that is useful for decision-making. Thus, the objective of this study is to highlight the discussions on DVA in theses and dissertations from stricto sensu graduate programs in Accounting Sciences in Brazil. Using the PRISMA methodology, 55 works were identified, of which 30 were selected for analysis (6 doctoral theses and 24 master’s dissertations). The results indicate a peak in publications in 2014. Regarding Higher Education Institutions, the Southeast region stood out, with 21 studies, and two institutions were noteworthy for the number of researches: the University of São Paulo and the Pontifical Catholic University of São Paulo (PUC-SP). Concerning the advisors of these studies, Ariovaldo dos Santos and José Carlos Marion supervised five and four works, respectively, and are considered key contributors to disseminating the topic. It was found that the electric and financial sectors were the main objects of study. Some results show that the DVA is a useful tool for social analysis, enabling the assessment of wealth distribution and its impacts on society. Additionally, the DVA stands out as an instrument that supports stakeholders’ decisions, especially when complemented by other statements and reports that enhance the understanding of companies’ social performance. Gaps for future research were identified, suggesting the exploration of studies on DVA in the dimensions of management tools and transparency, social responsibility and sustainability, economic sectors and cooperatives, tax and economic impacts, corporate governance, and stakeholder interests.