Fifty years of accounting research in Brazil: main contributions and future directionsABSTRACT
This study identifies the characteristics of the most impactful Brazilian scientific contributions to the qualified international accounting literature, 50 years after the creation of their first graduate program. A historical assessment is relevant for revealing the main Brazilian research contributions to the accounting sciences in 50 years, allowing reflections on structures and events, a better understanding of social transformations, enabling evaluation and reflection of the area, and the detection of indicators, trends, and biases. The focus on local issues suggests an international interest in accounting practices in emerging economies such as Brazil. This research is relevant as a landmark of the main Brazilian contributions to accounting science, allowing local actors to reflect on successful research approaches and the contributions and topics with the greatest impact. This analysis can benefit accounting researchers in Latin countries and/or emerging economies with a research agenda that expands the impact of research performed in the Brazilian context and motivates new international partnerships. This review was performed on papers published from 1970 to 2020 in Scopus and Web of Science databases. These articles were subjected to a systematic literature review to identify their characteristics, the main topics covered, the most representative thematic areas, their main contributions and directions for future research. Brazil has published 39 articles with a relevant impact on international literature, mostly in the 2000s. Significant contributions were found in controllership, management accounting, and financial accounting. Topics such as performance management, costs and agribusiness, earnings management, disclosure and International Financial Reporting Standards (IFRS) adoption were particularly noteworthy. Partnerships with authors from developed countries have been important in enabling publications with international impact.
Keywords:
Brazil; accounting; scientific institutions
RESUMO
Este estudo busca identificar as características das contribuições científicas brasileiras de maior impacto na literatura contábil internacional qualificada, 50 anos após a criação do primeiro Programa de Pós-Graduação no país. Uma avaliação histórica é relevante ao revelar as principais contribuições da pesquisa brasileira para as ciências contábeis nos últimos 50 anos, permitindo reflexões sobre estruturas e eventos, melhor compreensão das transformações sociais, possibilitando avaliação e reflexão da área e detecção de indicadores, tendências e vieses. O foco em questões locais sugere um interesse internacional pelas práticas contábeis em economias emergentes como o Brasil. Esta pesquisa é relevante como um marco das principais contribuições brasileiras à ciência contábil, permitindo que atores locais reflitam sobre abordagens de pesquisa bem-sucedidas e contribuições e tópicos de maior impacto. Esta análise pode beneficiar pesquisadores contábeis em países latinos e/ou economias emergentes ao direcionar uma agenda de pesquisa que expanda o impacto da pesquisa realizada no contexto brasileiro e motive novas parcerias internacionais. A presente revisão foi realizada em artigos publicados de 1970 a 2020, nas bases de dados Scopus e Web of Science. Esses artigos foram submetidos a uma revisão sistemática da literatura para identificar suas características, os principais tópicos abordados, as áreas temáticas mais representativas, suas principais contribuições e direções para pesquisas futuras. O Brasil publicou 39 artigos com impacto relevante na literatura internacional, a maioria na década de 2000. Contribuições significativas foram encontradas em controladoria, contabilidade gerencial e contabilidade financeira. Tópicos como gestão de desempenho, custos e agronegócio, gerenciamento de resultados, divulgação e adoção das Normas Internacionais de Relatório Financeiro (IFRS) foram particularmente notáveis. Parcerias com autores de países desenvolvidos demonstraram-se importantes para viabilizar publicações com impacto internacional.
Palavras-chave:
Brasil; contabilidade; instituições científicas
1. INTRODUCTION
The legitimation and ascendancy of science in Brazil began in the 19th century, when universities were created as autonomous research and professional education institutions (Schwartzman, 2015). In the field of accounting sciences in Brazil, the evolution has been driven by the expansion of graduate programs (GPs) (Nascimento et al., 2010).
The first Brazilian GP in accounting was established in 1970 at Universidade de São Paulo (USP) and was the forerunner and a benchmark of stricto sensu accounting courses in Brazil (Mello, 2020). Three other master’s degree programs in accounting were established in Brazil during the 20th century. In 1978, USP launched the first doctoral program in the area (Riccio et al., 1999). There has been a significant increase in GPs in accounting in Brazil since 1999, both at the master’s and doctoral levels (Homero, 2017), enabling the development of scientific journals and events (Nascimento et al., 2010).
As a result, since 2010, there has been a significant increase in Brazilian scientific production in accounting through dissertations and theses (Pontes et al., 2017). Concurrently, the number of articles published in scientific journals by GPs in accounting has increased substantially since 2012 (Coordenação de Aperfeiçoamento de Pessoal de Nível Superior [CAPES], 2024). This increase was expected, given that research is a central aspect of graduate courses (Peleias et al., 2007).
Brazil had 36 GPs in accounting in 2020, comprising 29 academic master’s degrees and 15 doctorates (CAPES, 2024). Doctoral courses were expected to improve the quality of Brazilian accounting scientific production (Nascimento et al., 2010), and that graduates would enhance academic research visibility and prestige in their countries (Schatte, 1977).
Despite there being considerable opportunities for growth, such as increasing the visibility of Brazilian research on the global stage and fostering partnerships with international institutions, Brazilian accounting research faces challenges, including language barriers and the need to enhance international collaborations (Ferreira et al., 2022).
Given these expectations of increasing the impact of Brazilian accounting research through the expansion of GPs in accounting and a challenging context, it is worth analyzing and reflecting on the main contributions provided to accounting research by the Brazilian GPs in accounting, 50 years after the creation of their first GP. This investigation identifies the main characteristics of the most impactful Brazilian scientific contributions to the qualified international accounting literature during this period (1970-2020).
A GP’s scientific work is considered high quality when it is published in journals trusted by other scientists (Leite, 2008). Once published in a journal, the impact on academic literature confirms this quality (King, 2004). To this end, we conducted a systematic literature review of these productions to identify their characteristics, the main topics covered, the most representative thematic areas, and their main contributions. These attributes provide a research agenda that focuses mainly on emerging economies and Latin American countries.
A historical assessment allows reflections on structures and events and a better understanding of social transformations and movements (Burke, 1990). A systematic review in a given area is a way to enable evaluation and reflection of the area and its works, allowing indicators, trends, and biases to be detected (Cardoso et al., 2005). This review is relevant for highlighting the main Brazilian contributions in 50 years of accounting research. Accounting research requires and should benefit from an understanding of how related topics were previously dealt with to avoid the same mistakes and understand the accounting direction as an instrument of power and organizational/social control (Carnegie & Napier, 1996).
In the Brazilian context, evaluating academic production can contribute to its improvement or reformulation (Martins, 2008). By providing an overview of research with relevant impact, it allows academics in the field to reflect on the trajectory of scientific research and research design, data analysis, and theoretical framework. Consequently, this enables further considerations to improve the methodological rigor of scientific research, reflecting on the quality of research and the relevance of the generated impact (Oliveira & Martins, 2019).
Given that education is an essential factor for the economic and social development of a country, the development of accounting sciences, as an applied social science, plays a significant role (Vendruscolo & Behar, 2014). Frezatti (2024) posits the need to identify pertinent research issues that allow for greater collaboration with organizations and consultants, to bridge the gap between academia and practice. Thus, an agenda for accounting researchers, especially those based in emerging countries, can provide relevant research for contemporary societal, technological, and scientific challenges.
Contemporary accounting research has encouraged studying emerging countries and their particularities; emerging economies, as an important accounting research field, have attracted considerable attention from researchers, practitioners, and policymakers (Soobaroyen et al., 2017). This study could be helpful for other Latin American accounting researchers and allow new discussions at the international level by unveiling the main thematic areas approached by Brazilian accounting researchers.
2. ACCOUNTING RESEARCH: AN OVERVIEW
Accounting contributes to and is affected by organizational changes. Research has helped to theorize organizational phenomena and mobilized several theories, which were studied in macroscope metanarratives about capitalism and management accounting (Carnegie et al., 2020). Beyer et al.’s (2010) literature review discussed the role of accounting information from three perspectives: voluntary firm disclosures, mandatory firm disclosures, and analysts’ reports. The authors emphasized that a major challenge is to consider the interactions between the different sources of information. They identified some progress in corporate reporting, disclosure regulation and economic consequences in financial reporting decisions.
Hopper and Bui (2016) analysis of management accounting papers (1990-2014) found that, despite analytical and careful evaluations, these have focused on the interests of private and governmental institutions, relegating issues such as employee relations, civil society, and public interest. Deegan (2017) investigated social and environmental accounting research over 25 years and found that academic accounting programs have focused on financial performance rather than seeking to identify and solve social problems. More recently, the literature review by Roychowdhury et al. (2019) sought to understand whether financial reporting and disclosure affect companies’ investment decisions. Advances in understanding the role of financial reporting in agency issues and information asymmetry, as well as learning effects arising from the presence of uncertainty over investment opportunities, were highlighted.
Comparing the impact of scientific production among countries helps to better direct investment and strategic actions to increase scientific and technological development (King, 2004). Internationalizing research drives scientific development, and research networks can produce knowledge and innovation that contributes to the development of countries and, consequently, to improving the living conditions of their populations (Fiorin, 2007).
In this sense, CAPES has encouraged Brazilian GPs to internationalize and publish scientific papers with a higher impact factor (Patrus et al., 2018). However, accounting researchers from developing countries tend to address topics of interest to developed countries to increase international publication prospects; thus, research on relevant issues to developing countries in this field is scarce (Hopper et al., 2017).
3. METHODS
This systematic literature review consisted of three stages: (i) definition of the research corpus, (ii) bibliometric analysis, and (iii) content analysis. For the first stage, articles were collected from the Scopus and Web of Science (WoS) databases, restricted to papers published in journals from 1970 to 2020 with at least one author who declared affiliation to a Brazilian institution.
Table 1 shows the steps to determine the investigation corpus. In Scopus, search criteria included the Social Sciences subject area, limited to sub-areas Business, Management, and Accounting (BMA) and Economics, Econometrics, and Finance (EEF). In WoS, the search consisted of Business & Economics or Public Administration research areas.
In Step 1, shown in Table 1, the initial search covered the database’s criteria related to the accounting area. In Step 2, considering that scientific impact can be measured through citation count (Fiorin, 2007; Meneghini & Packer, 2006), articles with at least 10 citations registered in the Scopus or WoS databases in May 2021 were selected. In Step 3, articles that contained “account” (from “accounting”) or “contab” (from “contabilidade”) in their title, keywords, abstract, journal title, or author institutional affiliation were selected. In Step 4, thematic adherence was analyzed by reading the title, abstract, and keywords, to exclude those unrelated to accounting. In Step 5, articles with one of the authors linked to a GP in accounting in Brazil before or in the year of publication were selected. The institutional affiliation stated in the article and the author’s Curriculum Lattes were analyzed. Step 6 consisted of excluding duplicate articles.
For the second stage, the following bibliometric indicators were applied in this review: total citations per paper, total publications per author, per Brazilian institution and by the host country of the institution to which the author is affiliated; total publications per year and journal; keyword frequency; and total publications by subject area (Ezenwoke et al., 2019).
In the third stage, the content of the contributions and propositions for future research from these articles were analyzed. Articles were classified according to thematic research areas in accounting proposed by Pontes et al. (2017). The conclusions of the 39 papers were read in-depth, from which the theoretical and empirical contributions were extracted. The analysis of research recommendations was limited to papers published in the last 5 years (16 papers), offering a future research agenda based on more recent studies, complemented by suggestions for future investigations from recent international studies in each thematic area.
4. RESULTS
4.1. Bibliometric Analysis
Table 2 highlights articles with more than 30 citations in at least one database at the time of data collection. Among the 39 papers, eight received 15 to 30 citations and 24 received 10 to 15 citations in at least one of the databases.
From 2005 onward, 97% of articles were published. Around the 2000s, Brazilian accounting research shifted towards a positivist, empirically oriented, and theory-based approach, while previous works were theoretical and normative (Theóphilo & Iudícibus, 2005). This paradigm shift was due to the need for Brazilian GPs in accounting to survive the new governmental evaluation criteria (Homero, 2017).
From 2001 to 2010, eight articles were published, compared to 30 in 2011-2020, which reflects a growth in Brazilian scientific production in accounting. Difficulties were faced by Brazilian researchers in publishing articles internationally until 2008 due to the lack of quality and linkage between nationally and internationally research (Nascimento et al., 2010).
A total of 35 papers were published in English and four in Portuguese, the latter being published in Brazilian journals. The tradition of Anglo-Saxon countries in the field and the requirement for the English language in leading journals highlight its importance (Raffournier & Schatt, 2010). This finding underscores the importance of the English language in publications that have an international impact in the accounting field.
The most prominent journals are Corporate Social Responsibility and Environmental Management and Brazilian Journal of Business Management (three publications each), International Journal of Accounting, International Journal of Productivity and Performance Management, and Journal of Business Research (two publications each).
A total of 39 papers have 113 different authors. Of these, 87 are affiliated with a Brazilian institution and 24 are affiliated with a foreign institution. The articles are produced by 31 different Brazilian institutions; of these, 13 had more than one publication. USP (12 papers), Universidade Federal de Santa Catarina (UFSC) (five), and Universidade do Vale do Rio dos Sinos (UNISINOS) (four) were the institutions with the most contributions. USP’s prominence reinforces the importance of its GP in controllership and accounting, which, according to Mello (2020), was essential for the spread of the stricto sensu in accounting in the country.
A total of 17 papers result from partnerships with foreign co-authors (44%). Partnerships are noticed mainly with Spain (nine), the United Kingdom (eight), and Australia (four). Figure 1 illustrates the co-authorship networks with the countries that have a minimum of two authorships.
Figure 1 shows two prominent clusters of international partnerships (left): a main network formed with Spain and the United Kingdom, and another network formed with six other countries (France, the Netherlands, the United States of America, Switzerland, Portugal, and Canada). The main collaborative countries are developed countries. This corroborates Meneghini and Packer (2006), who indicated that international collaboration, especially with authors from developed countries, plays a significant role in the publication of high-impact articles by Brazilian researchers.
The overlay analysis in Figure 1 (right) indicates that international partnerships are, on average, a more recent phenomenon, with earlier networks with authors from France and the United Kingdom, and more recent networks formed with authors from the United States of America, Canada, and the Netherlands. A total of 88% of papers with international partnerships were published from 2011 to 2020, and half of these papers resulted from international partnerships. It can be explained by the recognition that the internationalization of research is a key factor for national scientific development in the area (Fiorin, 2007) and by the recent government incentive to internationalize Brazilian research and increase its impact (Patrus et al., 2018).
Keywords were analyzed to identify the most discussed topics. The papers had a total of 185 keywords, with 161 distinct terms, presented here in a word cloud (Figure 2).
Six words account for 22 occurrences (12%), while the other 155 keywords had between one or two occurrences (88%), which indicates a dispersion of research topics. In an editorial on 30 years of doctoral studies in accounting, Martins and Iudícibus (2007) corroborate these findings, noting that Brazilian accounting research has expanded into several areas, including capital markets, finance, information technology, teaching methodology, corporate governance, management accounting, and international accounting.
An appeal to “Brazil” has proven important for Brazilian accounting GPs to publish papers with an international impact. This is also observed in keywords such as “Brazilian context,” “Brazilian case study,” and “emerging market and Brazil.” Keyword analysis also indicates a prominence of influential papers in the thematic areas of financial accounting (“earnings management,” “disclosure,” “International Financial Reporting Standards [IFRS] adoption”) and controllership and management accounting (“management accounting,” “performance evaluation”).
An analysis of the articles by thematic area corroborated this view, since the most discussed areas were controllership and management accounting (15 papers - 38.46%) and financial accounting (nine papers - 23.08%). Accounting and social and environmental responsibility (six papers - 15.39%) and accounting and corporate governance (four papers - 10.26%) are also highlighted. Papers on accounting and behavioral approaches (three papers - 7.69%), audit and forensics (one paper - 2.56%), and accounting and tax management (one paper - 2.56%) were also identified. The prominence of controllership and management accounting corroborates with Pontes et al. (2017), which showed that controllership and management accounting and financial accounting were the areas that produced the most master’s dissertations and doctoral theses in Brazilian GPs in accounting from 2007 to 2016.
It is interesting to note that research in accounting and social and environmental responsibility presented a relevant position in Brazilian production. This deviates from Hopper and Bui (2016) on the insufficiency of accounting research on issues relating to accounting and public interest, and from Deegan (2017), who pointed out that accounting research is less concerned with social and environmental issues.
4.2. Main Contributions
Main contributions are presented in seven main thematic areas. In the “controlling and management accounting” area, keyword analysis highlighted studies on “management accounting” and “performance evaluation.” Dutra et al. (2015) revealed that seaports center their performance evaluation on operational efficiency measures, while a focus on strategic or macro-organizational aspects would be ideal to enable changes in their management process. Callado and Jack (2015) highlighted that the profile of balanced scorecard indicators changes depending on the distinct roles in the supply chain, making it difficult to reach a common model. Lacerda et al. (2016) identify how researchers can contribute to business process management (BPM) and performance measurement fields.
In the “management accounting” area, “costs” are also highlighted. Kingsman and Souza’s (1997) research helps managers and engineers to deal more effectively with cost and price queries in versatile manufacturing companies. Guerreiro et al. (2008) emphasized that measuring cost-to-serve provides more detailed and specific information for analyzing customer profitability. In the agribusiness field, Artuzo et al. (2018) revealed the importance of recognizing the behavior of crop cost variables, as well as the variables that allow the revenue forecast. Dal Magro et al. (2013, p. 19) realized that “owners had simple controls on spending, however, they were not sure what their real results were,” while concluding that evaluating each rural activity’s results allows better decision-making on investments.
Contributions to management accounting were provided by specific scenarios. Cunha and Corrêa (2013) identified that a formal and broad structure in terms of collecting and using management information is essential to managing hospital organizations. Oliveira and Tabak (2005) noticed similarities in developed and emerging countries’ banking efficiency. Meschi and Riccio (2008) identified that intercultural dynamics contribute to the instability of international joint ventures, unlike economic and political uncertainty, which does not. Jordão et al. (2014) revealed that a new culture implemented by the acquiring company, focused on financial results, implies changes in the acquiree’s management control systems.
Theoretical contributions also stand out. Guerreiro et al. (2006) expanded the operational perspectives of Burns and Scapens’ framework. Frezatti et al. (2011) contributed by revealing the connection between planning processes and management accounting attributes of companies. Pires and Trez (2018) expanded the understanding of the relationship between corporate reputation and performance by identifying elements for assessing corporate reputation. Gomez-Conde et al. (2019) provided evidence about how management accounting and control systems can support environmental innovation practices.
In the “financial accounting” area, the keywords highlighted were “earnings management,” “disclosure,” and “IFRS adoption.” Regarding earnings management, Lo et al. (2017) evidenced that companies that are more likely to manage earnings have more complex performance analysis reports. Pelucio-Grecco et al. (2014) revealed the importance of IFRS transition and the regulatory environment for restricting earnings management in Brazil.
In the “disclosure” field, Ensslin and Carvalho (2007) highlighted features of intellectual capital disclosure in the annual reports of Brazilian companies, including narrative trends and external capital emphasis. Lopes and Alencar (2010) revealed that disclosure is strongly associated with equity capital ex-ante costs in Brazilian companies, especially in those with fewer analysts’ coverage and low ownership concentration. Lourenço et al. (2018) identified corruption and culture as determinants of compliance levels in mandatory disclosure.
Regarding “IFRS adoption,” Beuren et al. (2008) identified that differences in accounting standards do not significantly affect economic-financial indicators. Rodrigues et al. (2012), through a historical approach, enabled an understanding of the influences suffered by Brazilian accounting until IFRS adoption.
In other “financial approaches,” Moraes and Nagano (2014) discuss cash management through modeling algorithms that allow more efficient cash maintenance. Jordão and Almeida (2017) evidenced the positive effects of intellectual capital on short- and long-term organizational financial performance.
In the “accounting and social and environmental responsibility” area, four articles address corporate social responsibility (CSR). García-Sánchez et al. (2019) indicate that female directors increase the likelihood of voluntary disclosure on gender issues. Moura-Leite et al. (2012) contribute to non-governmental organizations with a CSR indicator that allows for better management of each of its dimensions. Crisóstomo and Freire (2015) indicate that large shareholders of Brazilian companies consider CSR policies to improve organizations’ image and reputation, expecting long-term value creation. Bacinello et al. (2019) identified CSR’s influence on sustainable innovation and organizational performance in Brazilian organizations.
Social and environmental disclosure also stands out. Marquezan et al. (2015) investigated the main determinants of green disclosure in annual reports of Brazilian listed companies, revealing significant environmental and profitability variables. Kouloukoui et al. (2019) indicate a low level of disclosure on climate risks in Brazilian listed companies, drawing attention to a critical issue in CSR and environmental management contexts.
In the “accounting and corporate governance” area, research emphasizes Brazilian market features. Lopes and Walker (2012), by revealing that fixed assets revaluations in Brazil aimed to improve equity positions with opportunistic motivations, reinforce that institutional and economic environments, and governance attributes, are essential for accounting information quality. Martins et al. (2017) identified that governance quality influences the choice of debt maturity structure in Brazilian and Chilean companies. Boaventura et al. (2009) provided a theoretical contribution by identifying that meeting stakeholders’ objective functions is not subordinate to meeting shareholders’ objective function. Almeida and Dalmácio (2015) contributed to the practical aspect by improving analysts’ understanding of the performance of competitors in the product market and corporate governance in the business evaluation process.
In the “accounting and behavioral approaches” area, contributions mainly involve financial education. Santos et al. (2016) emphasize the need to deepen the financial education teaching to undergraduate students. Potrich et al. (2016) contribute to a multidimensional measure of financial literacy, identifying the impact of financial knowledge and attitude on financial behavior. Horton and Wanderley (2018) point out that mechanisms such as discretion at work and commercial involvement in the face of multiple identity conflicts lead to institutional change, as well as management accounting practices changing, which can create new identity conflicts when they diverge from the already institutionalized identity.
The contribution to “audit and forensics” occurs in Osma et al. (2017), which provides evidence of the harmonization of audit systems in European Union countries, how the requirements were incorporated into legislation, and why some countries did not complete harmonization. In the accounting and tax management area, Batrancea et al. (2019) contributed by indicating that, to improve fiscal compliance, a nation must consider citizens’ trust in authorities and their perception of authorities’ power.
4.3 Research Agenda
Recommendations for future research were selected in the most recent articles of the research corpus (2016-2020), which were supplemented by directions offered by recent international studies related to each thematic area, with the purpose of expanding avenues of future investigation for Brazilian GP researchers.
In “controllership and management accounting,” Gomez-Conde et al. (2019) suggested investigating the effects of management accounting, control systems, and sustainability training in other economic sectors and countries. Lacerda et al. (2016) suggest building a model for performance evaluation of a BPM implementation. Pires and Trez (2018) argue that a better understanding of how corporate reputation contributes to achieving better performance can be beneficial. Artuzo et al. (2018) suggest examining agricultural cost behavior in relation to fluctuations between gross and net revenue, under a baseline level of technology integration in the production process.
Recent review studies argue that empirical evidence remains inconsistent and limited, especially on the effects of contemporary and traditional management accounting on corporate performance (Boonpenge, 2023; Dlamini, 2023). Research could advance on the characteristics of organizations or the organizational environment in which contemporary and traditional management accounting are applied, with particular interest in scenarios of competitive pressure or a changing environment (Boonpenge, 2023). Future studies conducted by Brazilian researchers could also advance on the impact of contemporary and traditional management accounting practices on organizational performance in Brazilian companies.
Management accounting practices are influenced by factors such as management, economy, and the industry. Effective implementation enhances financial performance and strategic decision-making. Thus, it is critical to align management accounting with strategic objectives to enhance performance and adapt accounting practices to industry dynamics (Dlamini, 2023; Sulisnaningrum, 2022). Future research should investigate management accounting practices and how they interact within different sectors, especially regarding the mediating effects of strategic alignment and culture on performance outcomes.
In “financial accounting,” Lo et al. (2017) suggest exploring how the specific content of the performance analysis report is related to benchmarking and earnings management. Jordão and Almeida (2017) recommend further investigation on the contribution of intellectual capital to companies’ financial performance and value creation, and also comparing the intangible assets disclosure of Brazilian companies with international practice. Lourenço et al. (2018) suggest examining users of financial statements through interviews and a qualitative approach to further investigate the relationship between corruption and earnings management.
Despite “earnings management” being a consolidated research field, there is a possibility of future research (Tello-Gamarra et al., 2024). Future research could benefit from the Brazilian scenario to explore earnings management metrics for discretionary accruals (Tello-Gamarra et al., 2024), as well as different determinants that impact earnings management, for example, corruption (Lourenço et al., 2018), and country’s tax practices (Furtado et al., 2016). Regarding “corporate disclosure,” literature focuses on capital markets, determinants, non-financial disclosure, and corporate risk and intellectual capital disclosure (Ensslin & Carvalho, 2007; Lopes & Alencar, 2010; Lourenço et al., 2018). Future research should examine the impact of non-financial disclosures, such as environmental, social and governance (ESG) disclosure, and how disclosure regulations influence corporate behavior (Srivastava & Anand, 2023). About “intellectual capital,” since this topic has also gained prominence as a relevant value driver (Figari et al., 2022), Jordão and Almeida (2017) propose discussing other proxies for intellectual capital, relating them to financial sustainability.
In the “accounting and social and environmental responsibility” area, Kouloukoui et al. (2019) proposed investigating the quality of environmental information disclosed and its use in decision-making. García-Sánchez et al. (2019) suggest approaching gender diversity and environmental responsibility from other perspectives, such as ethnicity and nationality. Bacinello et al. (2019) proposed that the CSR maturity model developed in their research be replicated in different samples and using new control variables.
Research into environmental accounting has received significant attention in recent years (Sundarasen et al., 2024). Standardization of sustainability reporting has been called for, since the reliability of ESG disclosure is usually challenged due to flexibility and lack of transparency (Ramadhan et al., 2023), and there is a lack of consensus in the literature regarding ESG metrics (Kumar et al., 2024). Since accounting professionals play a key role in ensuring the implementation of sustainable practices (Ramadhan et al., 2023), future research should focus on the standardization of sustainability information (Ramadhan et al., 2023; Sundarasen et al., 2024) and on the role of accounting professionals in this process, as well as the transparency and legitimacy of ESG information influenced by differences in standards between nations.
In “accounting and corporate governance,” Martins et al. (2017) recommend analyzing companies from other Latin American countries that have a higher degree of heterogeneity in ownership concentration, greater access to long-term resources, and different national corporate governance practices. They also suggest using enhanced metrics for debt maturity or combining them with other aspects of debt financing.
The research corpus emphasizes Brazilian market features (Almeida & Dalmácio, 2015; Boaventura et al., 2009; Lopes & Walker, 2012; Martins et al., 2017). In recent years, there has been an increase in publications linking corporate governance and sustainable performance, in particular, ESG disclosure (Srivastava & Anand, 2023). Future research could advance the understanding of corporate governance characteristics that influence ESG activities, such as the characteristics of the board of directors (Kumar et al., 2024), and the differences in the relationships between these variables in countries with different levels of development.
In “accounting and behavioral approaches,” Santos et al. (2016) suggest investigating whether female students of different nationalities use credit cards differently and if their behavior is affected by patterns of use of the credit method. Potrich et al. (2016), also addressing the financial education topic, consider the high-speed creation of increasingly complex financial products, calling for studies on the development of financial literacy. Horton and Wanderley (2018) suggest assessing how the management accountant’s identities are related to different social identification levels. They also suggest researching these professionals’ decision-making processes and the different effects of intentional and unintentional strategies on individual and organizational results.
Behavioral accounting research is characterized by a dispersed publication record and a lack of consensus on its conceptual application (Korzeniowska et al., 2022). Despite the exploration of cognitive biases, such as overconfidence and framing effects, as well as topics such as behavioral taxes and organizational ecology, the area remains less developed compared to behavioral finance. Future research should prioritize the exploration of emergent trends, such as behavioral accounting biases and organizational performance evaluation styles (Singh, 2021). There is also a need to deepen the connections between psychology and accounting, particularly regarding concepts such as attitudes, motivation, perceptions, and emotions. These factors influence accounting practices and behaviors, and their more profound exploration is essential for advancing the field (Trisnaningsih & Husna, 2022).
In the “audit and forensics” area, Osma et al. (2017) proposed novel studies on the differences in terms of homogeneity in penalties imposed on accounting auditors working in the European Union, considering the wide dispersion of collaboration degrees among auditor inspection bodies in each member country.
Audit quality research has produced little consensus on measurement, emphasizing the need for standardization of metrics (Tello-Gamarra et al., 2024). While most literature focuses on quantitative audits, qualitative approaches hold considerable potential. In Brazil, the development of the capital market, the Securities and Exchange Commission, and independent audits for publicly traded companies have resulted in regulatory changes and heightened the significance of auditing (Niyama & Silva, 2005; Rodrigues et al., 2012). Future research should prioritize investigating audit quality within the Brazilian context and the impact of regulations on independent auditors.
In the “accounting and tax management” area, Batrancea et al. (2019) suggest that new research in the tax area should consider replacing traditional unilateral deterrence approaches with multifaceted strategies that cover economic and socio-psychological determinants.
The review literature has identified social, psychological, and economic factors that influence tax compliance in developing economies, including personality, gender, government subsidies, and sales costs (Alshira’h et al., 2020; Alwi et al., 2022; Ntiamoah & Asare, 2022). Future studies in Brazil should explore these aspects and replicate results from other contexts. This will expand samples, apply new comparative variables, and adopt qualitative approaches to deepen discussions. Analyses should be replicated in emerging economies and Latin American countries to strengthen the accounting research agenda in these countries. Table 3 summarizes the main contributions and future directions derived from the most impactful Brazilian accounting research, as well as indicating additional research avenues stemming from related research at the international level.
5. CONCLUSIONS
After 50 years since its first GP in accounting, Brazil has produced 39 articles with a relevant impact on qualified international literature through this theme, considering the number of citations they received in the Scopus and WoS databases. These papers were mostly published in the last 2 decades, especially from 2011 to 2020. They reflect the effects of the expansion of GP in accounting in Brazil (Homero, 2017), the shift in the research approach towards the positivist paradigm (Theóphilo & Iudícibus, 2005), and the CAPES incentives for high-impact publications (Patrus et al., 2018).
The results suggest that local themes, with a focus on Brazil or Brazilian organizations, draw international attention to accounting scientific discussions. This contrasts with the understanding of a rigid orientation toward topics of interest to developed countries. A considerable number of discussions promoted by Brazil in this field of knowledge have had the Brazilian scenario as their empirical field. It is suggested that comparative analyses can be relevant, especially with Latin American countries and other emerging economies.
The thematic areas of controlling and management accounting and financial accounting appear more prominently among international publications. In the former, the main contributions are directed at management accounting and performance management topics. In the latter, contributions focus mainly on topics such as earnings management, disclosure, and IFRS adoption. On the other hand, further studies are suggested that specifically explore the areas of audit and forensics, accounting and corporate governance, and accounting and tax management, which were less observed in this review.
The topics highlighted in this study lead to a research agenda that drives replication and validation of results obtained in the Brazilian scenario, especially in countries with similar characteristics. They also signal issues for researchers from Brazil and other Latin American countries and/or emerging economies that have attracted international interest in accounting research. This article also raises research questions based on recommendations offered by international literature that can help expand the impact of Brazilian accounting research.
International partnerships - especially with authors based in developed countries - were shown as an important aspect of enabling Brazilian publications with international impact, especially in the last decade. This highlights the importance of accounting researchers from emerging economies to establish international partnerships to create opportunities for impactful research. Furthermore, it would be advantageous for Brazilian journals to consider augmenting their efforts to enhance their visibility in international databases and to publish in English.
A limitation of this review is the infeasibility of mapping the scientific production of authors affiliated with foreign institutions at the time of publication after attending a GP in accounting in Brazil. The findings are also limited to papers in the Scopus and WoS databases. Even though they are two prestigious repositories, they may not include all Brazilian articles published in the accounting field and fully convey their international impact. The results are also dependent on the portfolio selection criteria defined for the investigation, especially the search terms employed in the databases, which can exclude adjacent areas, such as finance.
Future research should include other emerging economies and/or Latin American countries, even in comparison with developed countries. This approach would broaden the discussions regarding the international acceptance of research related to the context of emerging economies, as well as the relevance of international partnerships for high-impact scientific production. It is also suggested to conduct this investigation periodically to monitor the impact of Brazilian research, especially considering the significant changes found in recent decades. Finally, it would be beneficial to critically examine the challenges faced by Brazilian researchers in increasing the international impact of their work.
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This is a bilingual text. This article has also been translated into Portuguese, published under the DOI https://doi.org/10.1590/1808-057x20252167.pt
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Study presented at the 2nd International Conference in Accounting and Finance Innovation (ICAFI), Aveiro, Portugal, July 2021.
Source: Research data, illustration generated by VOSviewer version 1.6.20.
Source: Research data, illustration generated at https://wordsift.org/