摘要：Este artículo analiza las publicaciones brasileñas en Ciencias Contables en el período 2009-2014.Por lo tanto, se discute teóricamente la Contabilidad como ciencia conforme a la visión de desarrollo científico de Karl Popper.La metodología del estudio es el análisis de los artículos publicados en revistas nacionales clasificadas como Qualis/Capes en el estrato "A" en el área de Administración, Contabilidad y Turismo, contenida en la Base de Scielo - Ciencias Sociales Aplicadas.La selección de artículos se lleva a cabo con las siguientes.
其他摘要：This paper analyzes the Brazilian publications on research on Accounting Sciences in the period 2009-2014. For that, the purpose of accounting as a science and Karl Popper's view of scientific development are approached. The methodology of this study is an analysis of articles published in Brazilian journals classified as Qualis/CAPES in stratum A, in the Administration, Accounting and Tourism areas, as present in the Scielo Base - Applied Social Sciences. The selection of articles was performed according to the following keywords and expressions: accounting, accounting theory, management accounting, cost accounting, public accounting/government, corporate accounting, financial accounting, environmental accounting and controlling in the period 2009-2014. The results indicate that the Popperian precepts of scientificity have not been employed and that existing theories and previous studies which have guided researches in Accounting Sciences in Brazil.
关键词：Karl Popper;Falsabilidad;Teoría de la contabilidad;Publicaciones en Brasil.;Karl Popper;Falseabilidade;Teoria da Contabilidade;Publicações no Brasil
其他关键词：Karl Popper;Falsifiability;Accounting theory;Publications in Brazil
