Graduate education: the doctoral course in accountancy at FEA/USP

Authors

  • Jacqueline Veneroso Alves da Cunha Universidade Regional de Blumenau; Programa de Pós-Graduação em Ciências Contábeis
  • Edgard B. Cornachione Jr. Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidad; Departamento de Contabilidade e Atuária
  • Gilberto de Andrade Martins Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidad; Departamento de Contabilidade e Atuária

DOI:

https://doi.org/10.1590/S1519-70772008000300002

Keywords:

PhD, Accountancy, Graduate Education

Abstract

Brazilian graduate programs have experienced a remarkable growth in recent years. From 1976, when the CAPES evaluation process of graduate programs began, till 2004, the recommended courses increased from 673 (183 doctoral programs) to 2,993 (1,034 doctoral programs). There are 16 programs in the Accountancy area, according to Capes. One of them, the graduate Accounting program at FEA/USP offers the sole Brazilian PhD program in the field. Due to its importance and novelty, the goal of this research was to retrieve the history of the graduate Accounting program offered by the department of Accountancy and Actuarial Science at FEA/USP. To achieve this goal, the method involved not only a literature review, but also a historic survey of documents and interviews. The program was born from the will, need and perseverance of the faculty members at the department. We conclude that the program has reached a consolidated stage, with its faculty members as its main strength, and its endogenous growth as its main weakness.

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Published

2008-12-01

Issue

Vol. 19 No. 48 (2008)

Section

Articles

License

The content of the article(s) published in the RC&F are of the entire liability of the authors, including with regard to the truth, updating and accuracy of data and information. The authors shall assign the rights in advance to the Department of Accounts and Actuarial Sciences of the FEA/USP, which shall permit the publication of extracts or of the whole, with prior permission, provided that the source is cited (Creative Commons – CCBY).

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How to Cite

Cunha, J. V. A. da, Cornachione Jr., E. B., & Martins, G. de A. (2008). Graduate education: the doctoral course in accountancy at FEA/USP . Revista Contabilidade & Finanças, 19(48), 6-26. https://doi.org/10.1590/S1519-70772008000300002