PLATFORMS THEORETICAL AND METHODOLOGICAL ACADEMIC PRODUCTION IN BRAZILIAN ACCOUNTING APPLIED COST TO THE PUBLIC SECTOR

Abstract

This study analyzes the theoretical and methodological platforms of academic production in Brazil as applied to public sector expenditures. This study adopts a qualitative-quantitative and descriptive approach that includes a content analysis of theses and dissertations from 21 post-graduate Accounting programs, and of 18 national journals from 2003 to 2013. The results show that only 47 papers dealt with accounting associated with public sector expenditures, while 295 dealt with the accounting associated with private sector expenditures. In addition, the study observed: a decline of scientific production in the late 2000s; little use of theoretical models that support research; considerable emphasis on the utilization of authors of cost accounting in the private sector; themes centering around hospital and university environments; and, qualitative, descriptive and exploratory approaches, often featuring a case study of relevant documents and literature, with interviews and questionnaires as the main data collection techniques.