THEORETICAL BASIS, HYPOTHESIS AND CONSTRUCT IN ACCOUNTING STUDIES

Autores

  • Thiago Bruno de Jesus Silva
  • Cleston Alexandre dos Santos
  • Luis Antonio Lay
  • Laurindo Panucci-Filho

DOI:

https://doi.org/10.18028/rgfc.v7i2.3043

Palavras-chave:

Theoretical basis, Hypothesis, Construct, Research in Accounting.

Resumo

The present study aims at contributing to the understanding of distinct concepts about theoretical basis, hypothesis and construct by presenting, discussing, explaining and exemplifying the meanings of such concepts, their conceptual definitions, operational definitions and constructs in studies carried out in the Accounting area. Theory plays a relevant role in developing scientific knowledge since it represents the highest level of science epistemology. Hypotheses are a powerful tool for advancing knowledge since they can be tested. However, to be able to empirically explore a theoretical concept, one needs to translate the concept statement into a relation with the real world, based on variables, and on observable and measurable phenomena, in other words, one needs to elaborate a construct and operationalize it. Therefore, it is possible that the ones who are interested in the findings of a specific study share the same understandings about the concepts, definitions, possible constructs and variables included in the study, thus, comprehending findings, conclusions and limitations of the study in a similar manner. The present study contributes to the area by highlighting the intention of correct understanding and usage of these essential categories of the scientific and professional discourse, according to the theoretical background. 

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Biografia do Autor

Thiago Bruno de Jesus Silva

Professor do curso de Ciências Contábeis da Universidade Federal da Grande Dourados (UFGD). Mestre em Ciências Contábeis (FURB)

Cleston Alexandre dos Santos

Professor do curso de Ciências Contábeis da Universidade Federal do Mato Grosso do Sul (UFMS). Doutorando no curso de Ciências Contábeis e Administração pela Universidade Regional de Blumenau (FURB).

Luis Antonio Lay

Mestre em Ciências Contábeis pela Universidade Regional de Blumenau (FURB)
Licenciatura em Matemática pela Universidade Regional de Blumenau (FURB)
Professor da Universidade do Contestado (UnC)

Laurindo Panucci-Filho

Doutorando no curso de Ciências Contábeis e Administração pela Universidade Regional de Blumenau (FURB).

Arquivos adicionais

Publicado

03/14/2017

Edição

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