Divulgação de trabalho: considerações sobre os doze anos do caderno de estudos

Abstract

This paper aims to present an evaluation of the current periodical Caderno de Estudos, nowadays called Revista Contabilidade & Finanças - USP, which is published by the Institute for Accounting, Actuary and Financial Research Foundation (FIPECAFI), an entity that supports the Department of Accountancy and Actuary Science of the School of Economy, Administration and Accountancy of the University of São Paulo (FEA/USP). The research results may be useful to editors, publishers, authors, index services, libraries, documentation centers and particularly to the researchers in the sphere of Accountancy. The publication of epistemological studies on the production of Accountancy knowledge in Brazilian periodicals is recent. The transformations that occurred in the abovementioned magazine, particularly between 1996 and 2001, cause a pleasant surprise. The number of articles in the Caderno that present results and analyses of empirical research is extremely low. A predominance of exclusively bibliographical studies is verified. The periodical presents remarkably generalist characteristics. Statistics are presented and discussed, which refer to quantity of articles, pages per article, quantity and academic affiliation of the authors, approached macro-themes, as well as the bibliographical references used by the authors. In the last part of the text, some suggestions are given for improving the periodical.