SOCIAL NETWORKS WHO RESEARCH POSITIVE ACCOUNTING THEORY IN BRAZILIAN JOURNAL

Authors

  • Leandro Augusto Toigo FURB
  • Francisco Carlos Fernandes FURB

DOI:

https://doi.org/10.34629/ric.v10i1.89-105

Keywords:

Teoria contábil positiva, periódico brasileiro, sociométrico

Abstract

This paper analyzed the structure of networks of researchers and universities that publish under the Positive Accounting Theory (PAT) in the periodical. This analysis was performed with the use of 135 articles with empirical approach published in the Journal of Accounting and Finance from USP-SP from 2006 to 2012. The methodological approach used was the documentary descriptive research. The results show the network of authors who publish with the PAT approach and its key players, they also observed the network of universities of those authors. It is concluded that there are medium and strong networks of authors on the subject. Regarding sociometric network of universities observed the existence of a single network with the prevalence of USP-SP with central author, other universities formed between them smaller and weaker networks.

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Published

2017-05-02

Issue

Vol. 10 No. 1 (2016): RIC - Revista de Informação Contábil

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