KUHN’S THEORY OF SCIENTIFIC REVOLUTIONS IN ACCOUNTING ARTICLES

The aim of the article is to verify the insertion of Kuhn’s Theory of Scientific Revolutions in articles in the accounting area. The focus of the analysis is the possibility of inserting and using the Kuhn’s ideas in theoretical and empirical research on Accounting Science. Documental analysis was done on articles published in journals of the accounting area that make reference to Kuhn’s Theory of Scientific Revolutions and that are available at CAPES Journals Portal. Sixty-two articles with at least one reference to Kuhn’s work were found in fifty-six journals, concentrated in seventeen journals. Kuhn’s Theory of Scientific Revolutions is present in scientific articles in the accounting area and authors in this area appropriate related ideas to base their researches on.