25 abril 2020

Irreprodutibilidade da Pesquisa Contábil


We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes and consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility is common in the literature, constitutes a major problem and receives too little attention. Most have encountered irreproducibility in the work of others (although not in their own work) but chose not to pursue their failed reproduction attempts to publication. Respondents believe irreproducibility results chiefly from career or publication incentives as well as from selective reporting of results. They also believe that practices like sharing code and data combined with stronger incentives to replicate the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those expressed in a survey by the scientific journal Nature. We conclude by discussing the implications of our findings and provide several potential paths forward for the accounting research

Hail, Luzi and Lang, Mark H. and Leuz, Christian, Reproducibility in Accounting Research: Views of the Research Community (March 15, 2020). Available at SSRN: or

2 Scientific Methods and Knowledge | Reproducibility and ...

Um comentário:

  1. No caso brasileiro acredito que exista uma outra face do problema.
    Muitos pesquisadores acham que são donos do tema. Lembro que há muitos anos eu estava estudando sobre ética na pesquisa quando um amigo fez um comentário sobre a tese que estava na fase de pesquisa na USP (fulano roubou sua pesquisa!), Achei que o fulano tivesse pego o questionário sem me falar. Ledo engano, a pesquisa era inédita, os caminhos tomados eram diferentes.

    Bom, daí vem que reproduzir uma pesquisa pode ser mal visto por alguns, seja pelo "roubo" do tema, seja pela "falta de criatividade". Afinal já existe uma pesquisa sobre o tema...