Accounting and hypertext: a study on the websites use as a means of disseminating scientific accounting by Brazilian Postsecondary Education Institutions

Authors

  • José Renato Sena Oliveira Universidade Estadual de Feira de Santana
  • Antonio Lopo Martinez Universidade Federal da Bahia; Faculdade de Ciências Contábeis; Departamento de Ciências Contábeis

DOI:

https://doi.org/10.1590/S1519-70772007000100009

Keywords:

Accounting, Accounting^i2^sScientific resea, Accounting^i2^sInter

Abstract

The present study investigated how the institutional Websites are being used by the Brazilian schools (heretofore "IES") for disseminating accounting academic-scientific knowledge. A research was carried out with those IESs, which offer the undergraduate program in Accounting and were submitted to the National Exam of Educational Programs (ENC) 2003, coordinated by the Ministry of Education. The total research - includes 461 programs in Accounting offered in Brazil that were submitted to the ENC. The sample was composed of the 303 programs graded A, B or C (medium or superior to the average) in the above mentioned Exam. The methodology used was an empiric-exploratory study. - There were 5.711 entries referring to scientific knowledge. The use of Websites by the analyzed IESs can be considered incipient given the high number of institutions that - do not have sites as a way of disseminating - knowledge and the evidences showed strong concentration - according to a few parameters, such as geographical area, States of the Brazilian federation and grades obtained at ENC 2003.

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Published

2007-04-01

Issue

Vol. 18 No. 43 (2007)

Section

Divulgação de Trabalho

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How to Cite

Oliveira, J. R. S., & Martinez, A. L. (2007). Accounting and hypertext: a study on the websites use as a means of disseminating scientific accounting by Brazilian Postsecondary Education Institutions . Revista Contabilidade & Finanças, 18(43), 97-108. https://doi.org/10.1590/S1519-70772007000100009