M.Com. (Accounting) / The aim of this study was to research the perceptions of accounting academics regarding the relevance of accounting research as articulated in accounting theory and the related practice. The first area focused on the academics’ perceptions of whether their main academic mission is teaching or research. The second area focused on the academics’ perceptions regarding the relationship between teaching and research in accounting, i.e. does academic research influence the quality of teaching, does a conflict exist between teaching and research, etc. The third area focused on assessing the academics’ perceptions regarding the state of accounting research in general, the state of accounting research in their accounting department, and the state of the academics’ own research activities. The literature review, based on mainly accounting literature and theory, revealed that there is no clear agreement among commentators regarding the meaning of scholarly activity and whether the main mission of accounting academics should be teaching or research. In the South African context, it was noted that professional bodies, like SAICA, play a dominant role in how the accredited universities define the essence of a university and implement the main mission of academics. There are a multitude of differing views regarding the nature and state of academic accounting research. In a global context there is a contentious debate regarding the relevance of accounting research contributions. Many commentators believe that accounting research is in a state of crisis, while others disagree and purport that accounting research has made practical contributions to the development of accounting practice. However, the debate regarding the relevance and direction of accounting research may be secondary in the South African context, as the primary issue is the purported lack of an established accounting research culture in the South African academic community. The literature review also yielded insight into the discourse regarding the relationship between teaching and research. Many commentators assert that it is important to strive for a balance between teaching and research. In addition, some studies have found that there may be a positive relationship may enhance the effectiveness of teaching and lead to an increase in academics’ job satisfaction. The researcher determined that a quantitative approach was the most appropriate to obtain answers to the pertinent research questions. The total intended study population was identified as all academics serving in the University of Johannesburg (UJ) accounting department. In order to obtain the required primary data from respondents, the researcher designed a structured questionnaire that was based on insights gained from the literature review. The questionnaire was administered through a web-based survey tool. The final response rate to the survey was 47%. The majority of the respondents were experienced accounting academics, were qualified chartered accountants, and possessed at least a master’s degree. The results of the study indicated that most academics at the department do value the relevance of research and its potential contributions to the effectiveness of teaching. However, academics spend most of their time teaching, as circumstances demand, and because they largely view it as their primary academic role. The results of the study confirmed that there is a lack of focus on research in the accounting department at UJ, but that most academics may be receptive to moves toward a more research-oriented culture. The information obtained from this study provides information that can be used in the formulation of plans for the development of an accounting research culture at South African universities.

The primary objective of this study is to gain a greater understanding of how the level and type of research and development expenditures are influenced by accounting measurement, if at all.

This dissertation addresses the influence of "positivism" in accounting research. Accounting research has been overwhelmed by "positivism" to the extent that the "scientific method" has become sacrosanct. The dysfunctional consequences include the extreme emphasis placed on methodology. Researchers believe that the methods applied, rather than the orientations of the human researcher, generate knowledge. This belief stems from an extreme objectivist ontological orientation. A second consequence of the "positivistic" influence is a change in direction of intellectual inquiries. Obsession with measurement and quantification has all but eliminated concern for values. Specifically this dissertation asserts that the "scientific method" has been misapplied and misunderstood. The misapplication is that a method developed in the natural sciences has been blindly accepted and endorsed in the social sciences. It has been misunderstood in the sense that the abstract Cartesian-Newtonian view of reality has been mistaken for reality itself. The ontological assumptions inherent in this view have become integrated in the Western mind. The axiomatic nature of these assumptions have been ignored. The primary purpose of this dissertation is to project a point concerning research and knowledge. Hence, there are no "research findings" in the conventional sense.

O presente trabalho teve como objetivo determinar as características da pesquisa científica em contabilidade e controladoria, por meio da análise das dissertações e teses produzidas nos programas stricto sensu no Brasil, no período de 2007 a 2009. No período analisado foram produzidos 757 trabalhos, sendo 719 dissertações e 38 teses, que constitui-se como universo para este estudo. A amostra refere-se a 645 estudos, o que representa 85% do total, divididos em 38 teses e 607 dissertações. O problema de pesquisa está delimitado em torno da contribuição da pesquisa dos programas de pós-graduação stricto sensu para a promoção da evolução do conhecimento científico. Utilizando a técnica bibliométrica de análise de coocorrência de palavra (co word analysis) foi realizado um mapeamento das teses e dissertações defendidas nos programas, a fim de conhecer a trajetória, os temas, as bases de dados mais utilizadas nos estudos empíricos, os setores da economia abrangidos pelas pesquisas e se há, nas instituições, indícios de institucionalização da pesquisa. O conceito institucionalização está relacionado à ciência da informação (WITHLEY, 1980), que determina que as estruturas formais e informais estabelecidas em um campo de estudos orientam e legitimam as atividades de pesquisa. Foram identificadas as frentes de pesquisa em educação e pesquisa em contabilidade na UniFecap, estrutura e custo de capital na FEARP, conteúdo informacional na FEA-SP e UNB. A área de maior concentração foi controladoria e contabilidade com 40,2% de estudos, cujos temas controle gerencial nas organizações e controladoria aplicada à gestão pública foram as mais frequentes. A segunda área foi contabilidade para usuários externos e finanças, representando 30,10%, que evidenciou os temas contabilidade socioambiental, com foco em disclosure ambiental e contabilidade tributária. As pesquisas em mercado financeiro, de crédito e capitais representaram 21,9% com temas voltados à evidenciação, conteúdo da informação contábil e mensuração e, por fim, os estudos voltados para educação e pesquisa em contabilidade representaram 7,9% das defesas no período com foco na formação profissional. As fontes de dados mais utilizadas foram os dados das empresas de capital aberto e da administração pública em todas as esferas. Os setores mais abrangidos, além do público e empresas de capital aberto foram as indústrias e universidades. Nesse ambiente foi identificada a tendência de estudos com abordagem gerencial. Foram concedidas 56 bolsas, sendo três bolsas CNPq concedidas à USP. As demais foram concedidas pela CAPES. O sul recebeu 47% dos auxílios, o sudeste 37%, o centro oeste 12% e o nordeste 3,57%. A UNISINOS recebeu o maior volume de auxílios (21,43%), seguido pela USP SP (14,14%) e UFPR (12,50%). / This study aimed to determine the characteristics of scientific research in accounting and controlling, through the analysis of dissertations and thesis produced by Stricto Sensu programs in Brazil, in the 2007-2009 period, when 757 works were produced, of which 719 dissertations and 38 thesis, which constitutes our research universe. The sample refers to 645 studies, which represents 85% of the total thesis divided into 38 thesis and 607 lectures. The research problem is defined around the contribution of the research programs of post-graduate programs for the promotion and development of scientific knowledge. Using the technique of bibliometric analysis of co word analysis, was built a mapping of thesis and dissertations in the programs, in order to meet the trend, the themes, the databases most used in empirical studies, the sectors of economy covered by the research and if there are evidences of research institutionalization. The concept of institutionalization is related to the Science Information (WITHLEY, 1980) , which states that the formal and informal structures established in a study field guide and legitimate research activities. Were identified research fronts in education and research in accounting at UniFecap, structure and cost of capital in FEARP, informational content in FEA - SP and UNB. The area of highest concentration was \"controlling and accounting\" with 40.2% of study subjects whose \"management control in organizations\" and \"controller applied to public administration\" themes were more frequent. The second one was \"accounting and finance for external users\", representing 30.10%, which showed the \"environmental accounting\", with a focus on environmental disclosure and tax accounting, as an important research area. The researches in the \"financial market\", \"credit\" and \"capital\" accounted 21.9% of topics related to the disclosure evidences, contents of information and accounting measurement and, finally, the studies focused on education and accounting research represented 7.9% of the defenses in the period focusing on vocational training. The data sources used were the data of public companies and public administration at all levels. The sectors covered, in addition to public and publicly traded companies, were the industries and universities. In this environment was identified trend studies managerial approach. Were awarded 56 scholarships, witch three was CNPq granted to USP. CAPES granted the others. The South region of the country received 47% of aid , Southeast 37%, and 12% for Midwest and Northeast got 3.57% . The UNISINOS received the most of aid (21.43 %), followed by USP-SP (14.14 %) and UFPR (12.50%).

Thesis submitted in fulfilment of the requirements for the degree Doctor of Education in the Faculty of Education and Social Sciences at the Cape Peninsula University of Technology 2014 / In South Africa the education system has undergone three major phases of change since the inception of democracy in 1994. Such a degree of change requires teachers to adapt and keep pace with each phase. Professional development provides the support teachers need to learn, and be part of, pedagogical transition. The way teachers were trained during their initial training does not match what is required from them a number of years later. Accounting is a subject that has received on-going criticism because of the poor performance of learners and declining numbers of those opting to do the subject. Professional development is crucial in ensuring quality teaching. Research proves that quality teachers ensure quality teaching and improved learner performance. Goldhaber (2002:2) suggests that providing learners with good teachers is crucial. The main purpose of this research was to examine the teaching of Accounting in schools in the Western Cape within the concept of quality. The aim is to understand what professional development programmes Accounting teachers are engaging with and what the effect is of such initiatives. Phenomenology is used as the theoretical strategy for this research. The main epistemological assumption is that a way of knowing reality is through exploring the experiences of others regarding the phenomena being investigated: namely quality teaching in Accounting and professional development of teachers of Accounting. Experiences and voices of respondents were the medium through which I explored the teaching of Accounting and the extent to which, and ways in which, professional development activities they engage in affect their teaching as well as, ultimately, the performance of learners. A mixed methods approach, framed within an interpretive paradigm, was used in this study. Both qualitative and quantitative data were collected and analysed. Multi-stage sampling was used to identify the districts, the schools and teachers for the questionnaires. All subject advisers from the districts sampled were interviewed. The teachers for the interviews were purposively sampled. Semi-structured interviews were conducted with teachers and subject advisers in the Western Cape in order to elicit their views on the phenomena being studied. Teachers completed questionnaires that included both quantitative and qualitative data. The questionnaires were designed to facilitate teacher reflection on their beliefs about what constitutes quality teaching in Accounting, as well as their current practices, and to provide information on the professional development activities they were engaged in. Data revealed that there are many teachers who are successfully providing quality teaching. There are, however, many schools where learners are not receiving quality teaching and there is thus a need to reform teaching practice. The findings indicate that professional development has a large role to play in updating and upgrading teachers’ skills and subject knowledge. The need for updating the content knowledge of teachers and for transforming their pedagogical practice are areas that should be dealt with urgently to correct declining trends in the performance of learners offering Accounting at school level. This thesis concludes with recommendations for improving the quality of teaching in Accounting that aim to enhance learner performance in the subject. Recommendations are made for professional development opportunities that transform and improve teaching practice with the final aim of leading to improved learner performance. Recommendations for further research in the field of Accounting at school level are included.

O presente trabalho teve como objetivo determinar as características da pesquisa científica em contabilidade e controladoria, por meio da análise das dissertações e teses produzidas nos programas stricto sensu no Brasil, no período de 2007 a 2009. No período analisado foram produzidos 757 trabalhos, sendo 719 dissertações e 38 teses, que constitui-se como universo para este estudo. A amostra refere-se a 645 estudos, o que representa 85% do total, divididos em 38 teses e 607 dissertações. O problema de pesquisa está delimitado em torno da contribuição da pesquisa dos programas de pós-graduação stricto sensu para a promoção da evolução do conhecimento científico. Utilizando a técnica bibliométrica de análise de coocorrência de palavra (co word analysis) foi realizado um mapeamento das teses e dissertações defendidas nos programas, a fim de conhecer a trajetória, os temas, as bases de dados mais utilizadas nos estudos empíricos, os setores da economia abrangidos pelas pesquisas e se há, nas instituições, indícios de institucionalização da pesquisa. O conceito institucionalização está relacionado à ciência da informação (WITHLEY, 1980), que determina que as estruturas formais e informais estabelecidas em um campo de estudos orientam e legitimam as atividades de pesquisa. Foram identificadas as frentes de pesquisa em educação e pesquisa em contabilidade na UniFecap, estrutura e custo de capital na FEARP, conteúdo informacional na FEA-SP e UNB. A área de maior concentração foi controladoria e contabilidade com 40,2% de estudos, cujos temas controle gerencial nas organizações e controladoria aplicada à gestão pública foram as mais frequentes. A segunda área foi contabilidade para usuários externos e finanças, representando 30,10%, que evidenciou os temas contabilidade socioambiental, com foco em disclosure ambiental e contabilidade tributária. As pesquisas em mercado financeiro, de crédito e capitais representaram 21,9% com temas voltados à evidenciação, conteúdo da informação contábil e mensuração e, por fim, os estudos voltados para educação e pesquisa em contabilidade representaram 7,9% das defesas no período com foco na formação profissional. As fontes de dados mais utilizadas foram os dados das empresas de capital aberto e da administração pública em todas as esferas. Os setores mais abrangidos, além do público e empresas de capital aberto foram as indústrias e universidades. Nesse ambiente foi identificada a tendência de estudos com abordagem gerencial. Foram concedidas 56 bolsas, sendo três bolsas CNPq concedidas à USP. As demais foram concedidas pela CAPES. O sul recebeu 47% dos auxílios, o sudeste 37%, o centro oeste 12% e o nordeste 3,57%. A UNISINOS recebeu o maior volume de auxílios (21,43%), seguido pela USP SP (14,14%) e UFPR (12,50%). / This study aimed to determine the characteristics of scientific research in accounting and controlling, through the analysis of dissertations and thesis produced by Stricto Sensu programs in Brazil, in the 2007-2009 period, when 757 works were produced, of which 719 dissertations and 38 thesis, which constitutes our research universe. The sample refers to 645 studies, which represents 85% of the total thesis divided into 38 thesis and 607 lectures. The research problem is defined around the contribution of the research programs of post-graduate programs for the promotion and development of scientific knowledge. Using the technique of bibliometric analysis of co word analysis, was built a mapping of thesis and dissertations in the programs, in order to meet the trend, the themes, the databases most used in empirical studies, the sectors of economy covered by the research and if there are evidences of research institutionalization. The concept of institutionalization is related to the Science Information (WITHLEY, 1980) , which states that the formal and informal structures established in a study field guide and legitimate research activities. Were identified research fronts in education and research in accounting at UniFecap, structure and cost of capital in FEARP, informational content in FEA - SP and UNB. The area of highest concentration was \"controlling and accounting\" with 40.2% of study subjects whose \"management control in organizations\" and \"controller applied to public administration\" themes were more frequent. The second one was \"accounting and finance for external users\", representing 30.10%, which showed the \"environmental accounting\", with a focus on environmental disclosure and tax accounting, as an important research area. The researches in the \"financial market\", \"credit\" and \"capital\" accounted 21.9% of topics related to the disclosure evidences, contents of information and accounting measurement and, finally, the studies focused on education and accounting research represented 7.9% of the defenses in the period focusing on vocational training. The data sources used were the data of public companies and public administration at all levels. The sectors covered, in addition to public and publicly traded companies, were the industries and universities. In this environment was identified trend studies managerial approach. Were awarded 56 scholarships, witch three was CNPq granted to USP. CAPES granted the others. The South region of the country received 47% of aid , Southeast 37%, and 12% for Midwest and Northeast got 3.57% . The UNISINOS received the most of aid (21.43 %), followed by USP-SP (14.14 %) and UFPR (12.50%).

Submitted in fulfillment of the Master of Technology Degree in Cost and Management Accounting, Durban University of Technology, 2012. / The research outputs of Accountancy academics in South Africa seem to lag far behind those of their counterparts abroad (West, 2006:121, see also Chan, Chen and Cheng, 2005). Van der Schyf (2008:1) concurs that departments of Accounting at South African universities have established a culture that is removed from research, and that this is in contrast to the nature of a university. A matter of concern is that only a few institutions make up the national research output (De Villiers and Steyn, 2009:43) and especially universities of technology (UoTs) seem to lag behind traditional universities with regard to research output, as a consequence of a lack of emphasis on postgraduate qualifications and published research in the pre-merged technikons and the merged institutes of technology (Singh, 2011:1191). This becomes challenging with regard to the New Funding Framework (South Africa, 2004) which provides funding based on research outputs. Given the above, the aim of this study was to investigate research output among Cost and Management Accounting academics at universities of technology in SA and toward universities of applied sciences in Germany by examining their attitudes toward research, their qualifications and the structure of their master’s programs. Underpinned by Bandura’s Social Cognitive Theory, this study used a mixed methods approach to gather both qualitative and quantitative data from Cost and Management Accounting (CMA) academics at South African universities of technology and Accounting academics at German universities of applied sciences. Analysis of data revealed that academics in both countries showed a positive attitude towards research and obtaining postgraduate qualifications. Despite the absence of a German research funding policy comparable to the South Africa, similar factors seem to influence academics in their research activities in both countries. These include time available for research; support systems and intrinsic motivators. South African respondents showed a lack of qualifications among their staff which reflected on their research skills and therefore, output. Based on the findings, this study makes recommendations to CMA departments at South African universities of technology and Accounting departments at German universities of applied sciences toward improving of research output.

The thesis conveys three discrete, yet interconnected, studies embracing issues revolving around the exploration of integrated reporting adoption and embeddedness using an institutional theory lens. Integrated reporting can be described as ‘a holistic and integrated representation of the company’s performance in terms of both its finance and its sustainability’ (King III, 2009, p. 54). The first study explores the mimetic, normative and regulative institutional factors, at both an organisational field (meso) and country (macro) levels, affecting the adoption of integrated reporting. Moreover, it provides a portrayal for the adoption of the new practice among corporations. The study uses a relatively large sample driven from the Global Reporting Initiative (GRI) report list and tests it empirically using panel data from 2002- 2010. The second study develops a measure to capture sustainability embeddedness in corporate reports and uses the measure to explore and describe sustainability embeddedness in the integrated reports. Additionally, indicators on sustainability embeddedness in the de facto GRI guidelines are highlighted in comparison to the measure developed. Finally, the third study explores the determinants of sustainability embeddedness in integrated reports using a decoupling lens. More specifically, the study examines the effects of integrated reporting age (as a proxy for early and late adoption), the level of reporting of GRI sustainability guidelines (GRI application level), report assurance and corporate governance on sustainability embeddedness in integrated reports. The study finds that the application of integrated reporting emerged in 2001 amongst only a few corporations in Europe and South America, and was spread among all continents by 2010. While mimetic and normative factors at a meso level were significantly related to integrated reporting adoption, regulative and normative factors at a macro level were found to be of limited association with integrated reporting adoption. Interestingly, corporate size, a firm characteristic control variable, was found to be negatively associated with IR adoption. Exploring sustainability embeddedness in integrated reports in the second study reveals that on average integrated reporters covered 54.4% of the indicators on sustainability embeddedness on the constructed index. Integrated reporters were found to show that sustainability is embedded in some aspects as stakeholder dialogue, executive members’ commitment to sustainability and developing measures to report on various environmental impacts. Conversely, integrated reporters conducting business as usual and prioritised financial aspects in others aspects as remuneration, promotion and appraisal, employee sustainability engagement and investor dialogue regarding sustainability. The results also show that there are great discrepancies in the levels of sustainability embeddedness coverage between integrated reporters. Sustainability embeddedness scores were found to decline, especially in the most recent years of adoption. Regression results in the third study did not find evidence that early adopters of integrated reporting had significantly higher sustainability embeddedness than later adopters. Additionally, corporate governance mechanisms were also unable to explain sustainability embeddedness scores, with the exception of the positive association between corporate two-tier boards and sustainability embeddedness. Embedding sustainability was found to be mainly associated with GRI application level. There was limited evidence to suggest that integrated reporters providing assurance for their reports had higher sustainability embeddedness scores. The studies, taken together, contribute to the body of literature on CSR adoption in general and the adoption of integrated reporting and its practices in particular. The studies also provide contribution and implications by testing institutional theory in a new context.

O objetivo que perseguimos nesta pesquisa foi conhecer especificidades do discurso subjacente às publicações da área contábil a fim de verificar como elas contribuem para o que poderíamos chamar de cultura escrita da área. Secundariamente, buscamos conhecer as identidades/ideologias que emergem da política editorial do contexto da investigação, Revista Contabilidade e Finanças (RC&F), bem como as decorrentes de instituições e fontes de pesquisa representadas pela visão de mundo dos pesquisadores que exercem influência intelectual sobre a concepção de ciência traduzida por esse periódico. A investigação se fundamentou na visão tridimensional de discurso que emerge da Análise do Discurso (AD) de tradição anglo-saxônica de Fairclough (2008) - texto, prática discursiva e prática social. Essa AD considera o discurso como construção histórica e social, apropriando-se de conhecimentos da linguística para evidenciar, no caso específico desta investigação, marcas textuais impactantes na concepção hegemônica de ciência na área contábil. O corpus examinado foi selecionado dos 355 artigos publicados nos últimos 15 anos da RC&F online: inicialmente, identificamos a linha de pesquisa hegemônica (Linha 2 - Contabilidade para usuários externos), em seguida, identificamos agrupamentos em função da Abordagem Temática (AT) para determinar proximidade ideológica dos textos, sem perder o foco na atualidade do discurso produzido. Os resultados revelaram que o discurso emergente dos artigos possui léxico técnico, fundamentado na área Contábil e afins, Administração e Economia, além da Matemática, Estatística e do Direito. Há prevalência de termos com polaridade semântica positiva, estrangeirismos e fragilidade no emprego de alguns argumentos de coesão textual. Como interessa-nos o contínuo aperfeiçoamento dos discursos científicos para fortalecimento da cultura escrita da área, focamos os operadores de argumentação para identificar elementos hegemônicos na tessitura desse discurso. Detectamos superficialidade crítica e reflexiva, uso inapropriado de operadores argumentativos e apoio contínuo em intertextos que acabam homogeneizar o discurso analisado. Há prevalência de ideologia normativa e técnica, pouco ou nada interdisciplinar, com tímida potencialidade de provocar inquietações ou trazer efetivas contribuições à cultura escrita da área. O texto com prática discursiva e social acaba por gerar uma hegemonia fundada no silenciamento dos pesquisadores, e conseguinte reprodução e pactuação com o óbvio, distanciamento de teorias e fuga da criticidade e da realidade social circundante. Tal fato é ratificado pela opinião estabelecida por pesquisadores experientes da área, os quais consideram o discurso científico contábil como: desestruturado, acrítico, intuitivo, imaturo, moldado e descomprometido com a realidade social. / The objective we seek in this research is knowing discourse specificities underlying Accounting scientific publications in order to verify how they contribute to what we may call the area\'s strict culture. We also sought to identify the identities/ideologies that arise from editorial policies of the journal Revista de Contabilidade & Finanças (RC&F), as well as the ones emerging from institutions and research sources represented by the researchers\' view of the world, who exercise intellectual influence on the conception of science translated by this journal. The investigation was based on the discourse\'s three-dimensional view that arises from the Anglo-Saxon tradition of Fairclough\'s (2008) Discourse Analysis (DA) - text, discursive practice and social practice. The DA considers the discourse as a social and historical construction which appropriates the linguistic knowledge to highlight, in the specific case of this research, the textual marks that impact the hegemonic conception of science in the Accounting field. The examined corpus was selected from the 355 papers published in the last 15 years in the online version of RC&F: we first identified the hegemonic area of research (Area 2 - Accounting for external users) and, then, we identified groups formed according to the Thematic Approach (TA) in order to determine the texts\' ideological proximity, without losing focus on the discourse timeliness. The results show that the discourse arising from the papers has technical lexicon from Accounting and similar areas, Business and Economics, besides Mathematics, Statistics and Law. Expressions with positive semantic polarity, foreign expressions, and lack of textual cohesion while employing some arguments are prevalent. As we are interested in the continuous improvement of scientific discourse to strengthen this area\'s writing culture, we focus the argument operators to identify hegemonic elements in discourse construction. We detect critical and reflexive superficiality, inappropriate use of argumentative operators and ongoing support in inter-texts that end up homogenizing analyzed discourse. There is prevalence of normative and technical ideology, with little or none interdisciplinarity and timid potential to cause concerns or to bring effective contributions to the written culture of the area. The text with discursive and social practice ends up generating a hegemony founded on researchers silencing, and, latter, reproduction and agreement with the obvious, detachment to theories, and avoidance of the criticality and the surrounding social reality. This fact is ratified by the opinion established by experienced researchers in the field, which consider the accounting scientific discourse as unstructured, uncritical, intuitive, immature, molded and unengaged with social reality

O objetivo do estudo foi uma pesquisa descritiva da área de Ensino Contábil no Brasil. Dentre vinte programas de pós-graduação no Brasil, um incorpora a área de Ensino Contábil como uma linha de pesquisa. A metodologia do estudo quanto aos objetivos foi de caráter descritivo e com relação aos procedimentos, se deu por meio de levantamento de dados ao acesso das informações disponíveis pelos programas de pós-graduação em contabilidade no Brasil, como também pelo site da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) e pelo currículo lattes dos pesquisados. O estudo teve como foco a análise da trajetória de pesquisa dos doutores formados pelo programa de Controladoria e Contabilidade da Faculdade de Economia, Administração e Contabilidade da USP que defenderam suas teses em Ensino Contábil desde o início do programa até maio de 2014 e dos orientadores em Ensino Contábil dos programas de pós-graduação stricto sensu em contabilidade do Brasil. Como principais contribuições, foi constatado que a linha de Ensino Contábil no Brasil ainda é incipiente se comparada com as demais linhas já consolidadas, fato que se evidencia na baixa quantidade de doutores em contabilidade que se formaram nessa linha e que mantiveram sua trajetória atuante e pode ser explicado pelo poder ideológico dos pesquisadores. Dos dez pesquisados, um pesquisador segue a trajetória no Ensino Contábil. Outro indício da incipiência da linha pesquisa é encontrado na trajetória de pesquisa dos orientadores em Ensino Contábil, na qual todos intercalam publicação e orientação em Ensino Contábil com publicação e orientação em outras linhas de pesquisa. Como potencialidades, o estudo aponta para a crescente demanda de temas oportunos à área e que precisam ser discutidos e aprofundados. / The aim of this study was a descriptive analysis of the survey area in Accounting Education in Brazil. Among twenty programs of graduate studies in Brazil, one incorporates the area of Accounting Education as a research line. The methodology of the study about the objectives was descriptive and with respect to procedures, was done through data collection to access the information available for graduate studies programs in accounting in Brazil, but also for the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior\'s website (CAPES) and the lattes curriculum of respondents. The study analyzed the research strategy of PhD graduates by program Controllership and Accounting, Faculty of Economics, Administration and Accounting at USP who defended their thesis in Accounting Education since the program\'s inception to May 2014 and the professors who guiding programs in Accounting Education stricto sensu graduate programs in accounting from Brazil. As main contributions, the study found that the line of Accounting Education in Brazil is still in its infancy compared to the other lines, a fact that is evident in the low number of doctors who graduated in accounting in that line and kept his acting career and that can be explained by the ideological power of the researchers. Of the ten surveyed, only one researcher follows the trajectory in Accounting Education. Another indication of the paucity of this line of research is found in the path of the guiding research in accounting education, all interspersed publication and guidance on accounting education and guidance to publication in other lines of research. As potential, the study points to the increasing demand of timely topics to the area and that need to be discussed and taken forward.