Dissertations and theses produced by the Brazilian Academy of Accounting sciences and the analysis of the social impact perspective

Abstract

The area of accounting develops theory from the study of social phenomena, however the literature highlights the growing distance between the academy and organizational practice, which can prevent the advancement of the contributions of this area of knowledge and its social impact. With the aim of identifying the declared social impact in the research produced by master's and doctoral students enrolled in excellence programs in the area of Accounting Sciences in Brazil, was used content analysis to evaluate the dissertations and theses defended in the period from 2010 to 2017, in the eight graduate programs that reached the concept of excellence in the evaluation carried out by CAPES in 2017. The identification of the social impact of the research was carried out based on the author's own description in relation to the results and contribution of his research. The study reveals statements of social impact on science, dissemination of knowledge, public policies, teaching and learning and innovation, from research carried out at the national academy of Accounting Sciences between the years 2010 to 2017, demonstrating the profile of the area and the low rate of conversion of science into applied knowledge. The research contributes to understanding the types of knowledge produced and their practical relevance and raises the need to link research problems to organizational demands to leverage the potential for generating innovations applicable to the business environment.