Accounting and Leasing: Brazilian and International Literature Review (2000-2018)
Objective: Identify and characterize accounting research on leasing undertaken between 2000 and 2018. Method: Three types of literature review: descriptive; scoping and narrative (Paré, Trudel, Jaana & Kitsiou, 2015); in a sample of 86 articles (29 Brazilian; 57 international) about leasing...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Brasil |
| Institución: | Academia Brasileira de Ciências Contábeis (Abracicon) |
| Repositorio: | Revista de Educação e Pesquisa em Contabilidade |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:ojs.www.repec.org.br:article/1999 |
| Acceso en línea: | https://www.repec.org.br/repec/article/view/1999 |
| Access Level: | acceso abierto |
| Palabra clave: | Leasing Literature Review Standardization IASB/FASB Arrendamento Mercantil Revisão da Literatura Normatização |
| Sumario: | Objective: Identify and characterize accounting research on leasing undertaken between 2000 and 2018. Method: Three types of literature review: descriptive; scoping and narrative (Paré, Trudel, Jaana & Kitsiou, 2015); in a sample of 86 articles (29 Brazilian; 57 international) about leasing published between 2000 and July/2018. Results: The production accompanied the evolution of the international standardization process, particularly as from 2006, when the theme entered the IASB agenda. The following thematic groups were identified: (i) Management Decisions/Actions (38%); (ii) Risk Assessment based on FSs (36%); (iii) Standardization of leasing (26%). Despite thematic similarities, differences are observed in the methodological approaches used. Analytic research stood out in the international context, whereas documentary research predominated in the Brazilian scenario. Contributions: Besides the methodological contribution resulting from the three review types, other contributions are: (i) the descriptive and scoping reviews, by systematizing the presentation of the studies, showing what research on leasing is about, the themes, methods and techniques, as well as indications of gaps; (ii) the narrative review, by describing the studies to verify whether those studies have demonstrated knowledge advances. |
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