Pesquisadores em Contabilidade no Brasil: Análise das parcerias internacionais e fontes de financiamentos por área de competência e role models

Abstract

The objective of this study is to highlight the landscape of accounting research in Brazil during the 2017-2020 quadrennium, considering international networks and the competencies of high-quality Graduate Programs (PPGs) and Research Productivity Fellows (PQs) in the field. The study focuses on master’s programs with a minimum score of 4 and doctoral programs with a minimum score of 5, later presenting a map with the locations of these Graduate Programs, PQ Professors, and their international networks. To achieve the proposed objectives, the following methodological steps were applied: identifying the PPGs with high scores based on the evaluation conducted by CAPES during the aforementioned period; next, identifying the permanent professors responsible for each PPG, PQ Professors, and their areas of expertise in accounting through their Lattes Curriculum, distinguishing programs with international researchers and identifying the countries of origin of these researchers; following this step, identifying which of these projects are funded and by whom; and finally, plotting the information on PPGs on a map of Brazil. In this way, the goal is to make publicly available, in a more practical and objective manner, which master's and doctoral programs are of excellence, their professors, and the international networks that support these projects.