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Revista Contabilidade & Finanças

On-line version ISSN 1808-057X


LOPES, Alexsandro Broedel  and  LIMA, Iran Siqueira. Perspectivas para a pesquisa em contabilidade: o impacto dos derivativos. Rev. contab. finanç. [online]. 2001, vol.12, n.26, pp.25-41. ISSN 1808-057X.

This paper investigates the role of derivative financial instruments for the future of financial accounting research. This impact is relevant what all major research paradigms are concerned. In capital market-based research, derivative instruments play a central role in price discovery. From the institutional and social points-of-view, derivatives are components of a greater quest for legitimization and power. Their operational features, regulatory environment, technological advances and other characteristics are turning derivatives into promising research venues.

Keywords : Derivative financial instruments; accounting theory; accounting research methodology.

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