Qualitative Research In Accounting: A State Of Knowledge

Background: Qualitative and quantitative research have specific objectives and allows for different contributions to scientific advancement. However, qualitative research allows a deeper view into the subjectivity inherent in a diversity of social phenomena, and is also relevant to Accounting Science. In this case, the objective of this research was to outline the profile of Brazilian theses and dissertations which adopted the qualitative perspective in graduate programs in Accounting Science. Materials and Methods: The methodology of the State of Knowledge was used, analyzing theses and dissertations available in the Digital Library of Theses and Dissertations. Results: Most of the studies with qualitative perspectives were defended in the southwest region, discussing themes inherent to accounting education, and were characterized as descriptive and exploratory. These studies adopted, in most cases, the interviews, questionnaires, and focus groups for data collection and were produced through Content Analysis. Conclusion: The results allowed for an understanding of how the qualitative methodologies are being adopted in Accounting Science, outlining possibilities for their applications in this field of knowledge