REFLEXES OF ENRON'S FALL: A FIFTEEN-YEAR PERSPECTIVE ON BRAZILIAN ACADEMIC PRODUCTIONS | REFLEXOS DA QUEDA DA ENRON CORPORATION: UMA PERSPECTIVA DE QUINZE ANOS SOBRE AS PRODUÇÕES ACADÊMICAS BRASILEIRAS

Resumo

At the end of the XX century, with the discovery of numerous financial frauds, the stock market became unstable and an uncertainty as to accounting procedure broke out. Among several cases, one was highlighted: a fall from Enron, one of the largest US companies at that time. Although the case has been extensively studied by several authors, it was not find in the literature a study that pointed out the relevance of the case to the academic productions (dissertations and theses) in Brazil, although the relevance of the theme is common sense. Through results obtained in a bibliometric research that used the keyword "Enron" in the catalog of theses and dissertations of CAPES, 28 stricto sensu postgraduate studies were found between 2002 and 2016. There is a supremacy of master's dissertations in relation to doctoral theses. Evident is also the majority of productions by private institutions, in addition to the concentration of such productions in the Southeast region of Brazil, especially in the state of São Paulo. Another finding relates to the programs that originated the work: Accounting and Business Administration Programs account for 82% of total productions that are linked to Enron in some way. The results of this paper can bridge the academic gap of Enron's relevance to postgraduate teaching in Brazil.

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DOI: 10.18226/23190639.v6n3.05

Ronan Reis Marçal*, Universidade Federal do Rio de Janeiro (UFRJ). Brasil.

E-mail: m.ronanreis@gmail.com

Submetido: Fevereiro 2018

Aceito: Setembro 2018

*Contato para Correspondência