Características das dissertações aprovadas no curso de mestrado em ciências contábeis da Unisinos no período de 2002 a 2015

Abstract

This study describes the technical features of the dissertations approved at the Master’s Degree of the Accounting Course of the Universidade do Vale do Rio dos Sinos – UNISINOS between 2002 and 2015. It was identified an overall of 277 dissertations defended, distributed on the three research lines: Accounting for External Users, Management Control and Corporate Finance. It is about an applied research, with a qualitative and quantitative approach. In terms of objective, it can treat the research as descriptive, while the technical procedure is treated as a documentary research. It was observed that a little over 20% of the graduates studied or are studying the doctorate degree; most of the dissertations are adherents or very adherents to the research line, prevailing the quantitative approach, especially on the Corporate Finance line; on average were used 83 references for each dissertation, with and overall age of 8,3 years; 1/3 of the dissertations resulted as published scientific articles in annual meetings of the area and a little over 20% of the dissertations have resulted as articles published on scientific journals, mostly in strata A2 and B1 of the Qualis system of CAPES of the area of administration, accounting and tourism, therefore, considered as qualified productions.