Análises de redes das pesquisas em contabilidade no Brasil: pós-graduação stricto sensu

Abstract

This study aims to analyze the research networks formed in Stricto Sensu Postgraduate courses, in the area of Accounting Sciences in Brazil. To carry out this research, descriptive data analysis and network analysis were used, using the Gephi Program. Data collection was carried out in the Capes Theses and Dissertations Bank, covering the period from 1992 to 2020. As a result, this study reveals an increase in the number of keywords in accounting research. It also demonstrates that all accounting research topics are interconnected, which suggests that collaboration between HEIs covers all topics. This result confirms that as Stricto Sensu Postgraduate courses in Accounting Sciences in Brazil develop, they form knowledge networks through the relationship of themes between the Educational Institutions that constitute these postgraduate courses. And this network becomes increasingly related over time.