Crítica Metodológica e Epistemológica de Pesquisas Contábeis Experimentais Publicadas no Brasil

• Main Author: Paulo Frederico Homero Junior
• Format: Article
• Language: English
• Published: Conselho Federal de Contabilidade (CFC) 2016-01-01
• Series: Revista de Educação e Pesquisa em Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=441645981007

In this article, I analyze 17 experimental studies published in Brazilian accounting journals between 2006 and 2015, in order to develop both critical and methodological criticism on these articles. First, I discuss the methodological characteristics of the experiments and the main validity threats they face, analyzing how the selected articles deal with these threats. Overall, this analysis shows a lack of consideration of the validity of the constructs used, difficulty to develop internally valid experiments and inability to express confidence in the applicability of the results to contexts other than the experimental. Then, I compare the positivist theoretical perspective these articles have in common with constructionist conceptions of the social sciences and criticize them, based on these notions. I maintain that these articles are characterized by a behaviorist approach, a reified notion of subjectivity, disregard of the cultural and historical specificities and axiological commitment to submission, instead of the emancipation of the people in relation to management control. The paper contributes to the Brazilian accounting literature in two ways: raising awareness on the challenges faced in conducting appropriate experimental designs and showing how the experimental accounting research can be problematic from an epistemological point of view, aiming to promote an interparadigmatic debate to arouse greater awareness on the subject and more robust consideration of such issues by future researchers.