A discussion on the feasibility of Research-Action in accounting

• Published in: Revista de contabilidade e organizações 2009-01, Vol.3 (7), p.109
• Main Authors: Soares, Maurelio, Paton, Claudecir, dos Santos, Ananias Francisco, Bezerra, Francisco Antonio
• Format: Article
• Language: Portuguese
• Subjects: Action research; Qualitative research
• ISSN: 1982-6486
• DOI: 10.11606/rco.v3i7.34753

It is discussed in this research the possibility of application of Research-Action in the solution of problems encountered in organizational environments, and the objective is to show the effectiveness of Research-Action in accounting, as a methodology which could promote solutions for such environments. The approach of the problem is characterized as qualitative research and the methodology used in this work is based in Research-Action, because the author is an active participant and execute real actions in the final work implemented in the institution studied, which is a philanthropic hospital. There had been applied the four phases of Research-Action defined in the theoretical framework, which are: exploratory, depth, action and evaluation, and it was presented a result with the appropriate considerations in each of the four stages and in the end as well. It was verified the importance of Research-Action, since in addition to solving the problem detected, it was also suggested some changes that are important to the administration of the entity, and provides it with useful and essential information to the success of that institution in control of its property. Furthermore, this research demonstrated the viability of Research-Action in accounting as a technique of research, whose ability to overcome impasses between theory and practice, through interaction and exploration of both, is capable of forming solutions to organizational environments.