Analysis of Level 'A' Accountancy Journals in Qualis-Capes


13 Pages Posted: 5 Aug 2020

See all articles by Raimundo Lima Filho

Raimundo Lima Filho

University of Pernambuco (UPE); University of São Paulo (USP)

Marcio Andre Veras Machado

Federal University of Paraiba (UFPB)

Date Written: 2014


English abstract: This study analyzed the level “A” Accountancy journals in the Brazilian system QualisCapes in regard to their performance (form). Out of 185 journals in level A1 and 198 in level A2 in the fields of Administration, Accountancy and Tourism, classified in the triennium 2012-2012, 20 were identified as of Accountancy. To obtain the results, the methods of assessment proposed by Qualis-Capes and Krzyzanowsky and Ferreira (1998) were applied; as for the treatment and analysis of the data, the focus was to identify the aspects related to the forms of the journals. The results indicated, drawing on the analysis of Spearman‟s Correlation, that the relationship between the performance of the journal and the stratification variables Qualis-Capes and the number of related indexers was significant. The data indicated that, based on the analysis of Spearman‟s Correlation, among the journals examined in this research, none of the journals produced in Brazil has indexers in the database ISI/JCR or Scopus/SCImago, whereas all the international journals are indexed in both bases. Another finding is that the metrics Qualis-Capes is based, virtually, on variables of formal dimension.

Portuguese abstract: Este estudo analisou os periódicos de nível “A” de contabilidade no sistema brasileiro QualisCapes em relação ao seu desempenho (formulário). Dos 185 periódicos no nível A1 e 198 no nível A2 nos campos da Administração, Contabilidade e Turismo, classificados no triênio 2012-2012, 20 foram identificados como Contabilistas. Para obter os resultados, o métodos de avaliação propostos por Qualis-Capes e Krzyzanowsky e Ferreira (1998) foram aplicados; quanto ao tratamento e análise dos dados, o foco era identificar os aspectos relacionados às formas dos periódicos. Os resultados indicados, desenhando na análise da Correlação de Spearman, que a relação entre os dois desempenho do periódico e as variáveis ​​de estratificação Qualis-Capes e o número dos indexadores relacionados foi significativo. Os dados indicaram que, com base na análise de Correlação de Spearman, entre as revistas examinadas nesta pesquisa, nenhuma das os periódicos produzidos no Brasil possuem indexadores no banco de dados ISI / JCR ou Scopus / SCImago, enquanto todos os periódicos internacionais são indexados nas duas bases. Outra descoberta é que as métricas Qualis-Capes são baseadas, virtualmente, em variáveis ​​de dimensão formal.

Keywords: Journals; Performance; Qualis-Capes; Research

Suggested Citation

Lima Filho, Raimundo and Machado, Marcio Andre Veras, Analysis of Level 'A' Accountancy Journals in Qualis-Capes (2014). AUSTRALIAN JOURNAL OF BASIC AND APPLIED SCIENCES, v. 8, p. 454-465, 2014, Available at SSRN:

Raimundo Lima Filho (Contact Author)

University of Pernambuco (UPE) ( email )


University of São Paulo (USP) ( email )

Rua Luciano Gualberto, 315
São Paulo, São Paulo 14800-901

Marcio Andre Veras Machado

Federal University of Paraiba (UFPB) ( email )

Centre for Applied Social Sciences
Graduate School of Management
João Pessoa, Paraiba

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