Métodos e técnicas quantitativas em contabilidade e finanças: uma análise sob a ótica do software R

Abstract

Research in accounting and finance over the past 50 years have adopted foundations of positivist functionalism, using predominantly methods and quantitative techniques in a normative philosophy, can be explained by the arising of areas such as statistical and mathematical contribution. Thus, researchers can make use of statistical software to facilitate and enable getting more consistent and robust results, in research with quantitative or qualitative-quantitative focus. Thus, this work aims for an exploratory study, followed by a bibliometric analysis, catalog the three methods and quantitative research techniques most commonly used in accounting and finance in the last three years, since 2013 to 2015. Then we present the most used techniques by routines and scripts in R. Identified if the program 38 articles published in the period, from Spell data base, with keyword "finance" and the most common methods: descriptive statistics, correlation analysis and linear regression. It is expected that the results of scripts contribute to the development and advancement of research in accounting, business and related fields.