Doutorado em Ciências Contábeis

URI Permanente para esta coleção

http://repositorio.ufes.br/handle/10/17543

Nível: Doutorado
Ano de início: 2019
Conceito atual na CAPES: 4
Ato normativo: Homologado pelo CNE, Parecer CES/CNE nº 487/2018 (Portaria MEC nº 609, de 14/03/2019), DOU 18/03/2019, Seção 1, p. 63.
Periodicidade de seleção: Anual
Área(s) de concentração: Contabilidade e Controladoria
Url do curso: https://cienciascontabeis.ufes.br/pt-br/pos-graduacao/PPGCC/detalhes-do-curso?id=1483

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Agora exibindo 1 - 7 de 7

As faces do poder materializadas no planejamento orçamentário de uma IFES
(Universidade Federal do Espírito Santo, 2023-09-04) Caliman, Douglas Roriz; Zuccolotto, Robson; https://orcid.org/0000000226295586; http://lattes.cnpq.br/5840211354831676; https://orcid.org/0000-0002-3615-5376; http://lattes.cnpq.br/9035567887563152; Ohayon, Pierre; https://orcid.org/0000-0002-2209-0006; http://lattes.cnpq.br/8556297490523922; Mello, Gustavo Moura de Cavalcanti; https://orcid.org/000000024281995X; http://lattes.cnpq.br/8149571973918042; Silveira, Rogério Zanon da; https://orcid.org/0000-0002-1410-2767; http://lattes.cnpq.br/0058375909829715; Leroy, Rodrigo Silva Diniz; https://orcid.org/0000000342330940; http://lattes.cnpq.br/8340295896149778
The objective of the study is to explain how the faces of power manifest themselves in the budgetary process of an IFES and how they materialize power in practice. The thesis of the study establishes that the budget is not only an instrument of economic rationality, but also of power, as institutions, through their interventions and social relations, create a fertile field for power relations that cross instrumental and fiscal boundaries, as they trigger new policies and new plans. The study started from the synthesis on Organizational Power carried out by Fleming & Spicer (2014), moving on to the authors highlighted by them in each facet of power. The methodology used for the case study is qualitative and descriptive. The data was collected through documentary research, based on videos of University Council meetings, the Minutes of these meetings, Management Reports, Accountability Reports, Explanatory Notes and Ordinances. Non-participant observation was also used. The resulting data was processed and analyzed using Saldaña's Content Analysis technique (2009), with the help of the MAXQDA qualitative analysis software. The data reveal that the face of coercion materializes the exercise of power budget process through authority and pressure to force budget decisions. The face of manipulation materializes the exercise of power budget process through a biased influence to favor interests over others. The face of domination materializes the exercise of power budget process through authoritarianism incorporated in significant control over decision-making, restricting the participation and influence of others. The face of subjectivation materializes the exercise of power budget process through knowledge and constructions of discourses and ideologies, as well as surveillance that shape the way institutional actors perceive and accept budget decisions. As final considerations, firstly, the materialization of the exercise of power through coercion is more prevalent in the existence of a significant inequality of power between the actors and institutional groups involved in the budget process; secondly, that the materialization of the exercise of power through manipulation is associated with some type of political influence; thirdly, that the materialization of the exercise of power through domination occurs through the inaction of actors and institutional groups that are in a dominated position; and finally, that the materialization of the exercise of power through subjectivation occurs through emotion and strategic use of social and institutional identities. Therefore, the budget functions as an instrument of political rationality, acting as a rearranger of interests.
Violação gramatical e grau de legibilidade das demonstrações contábeis no Brasil
(Universidade Federal do Espírito Santo, 2023-09-22) Rody, Paulo Henrique Amaral; Almeida, José Elias Feres de; http://lattes.cnpq.br/0351268814121118; https://orcid.org/0000-0001-9786-8049; http://lattes.cnpq.br/0694452670714443; Marques, Vagner Antonio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; Moreira, Rafael de Lacerda; http://lattes.cnpq.br/4935080818009353; Reina, Donizete; http://lattes.cnpq.br/6775492728267435; Santos, Odilanei Morais dos; Pundrich, Gabriel Pereira
The objective of this thesis is to analyze the association between the degree of readability and the level of grammatical violation of financial statements, considering the effects of grammatical violations on the textual quality of information from publicly traded companies listed on Brasil Bolsa Balcão - [B]³. The literature evidence lacks complementation regarding the textual and narrative part of explanatory notes and management reports, respectively, when compared with accounting numbers, considering that both documents are integral parts of the financial statements. In this thesis, the Grammatical Violation proxy is presented as a proxy capable of indirectly measuring the quality of accounting information, within an environment of information asymmetry and conflicts of interest between companies and investors. Grammatical Violation is defined as the presence of violations of grammatical norms, such as errors in punctuation, spelling, agreement and other writing errors in a text. In this thesis, the Grammatical Violation proxy was measured automatically via Python, both for document collection and for processing to generate variables. A low level of Grammatical Violation suggests a high level of quality of the financial statements and this can reduce the risks of misinterpretations by users, which can increase investor confidence in the capital allocation process. The Readability proxy is measured and applied to the same documents and also analyzed via Python. The sample comprises non-financial companies listed in [B]³, from the period 2010 to 2021 (twelve years). According to the numerical properties of the dependent variables, four econometric regression models were estimated using different estimators to increase the robustness of the results. The first model tested the relationship between Readability and Grammatical Violation, the second model tested the relationship between Grammatical Violation and Shareholder Return, the third model analyzed the relationship between Grammatical Violation and Republication of financial statements and the fourth model evaluated the relationship between Grammatical Violation and Results Management. The main results found stand out: the higher the level of Readability, on average, the lower the degree of Grammatical Violation of the companies; the larger the size of the company, on average, the lower the degree of Grammatical Violation of the financial statements; the greater the debt, on average, the greater the degree of Grammatical Violation of the companies' financial statements; companies audited by Big Four have a lower degree of Grammatical Violation of financial statements; the higher the level of Grammatical Violation, on average, the lower the companies' Share Return; companies with a higher level of Grammatical Violation are less likely to republish financial statements; and the higher the level of Grammatical Violation, on average, the higher the companies' level of Earnings Management. This thesis contributes to the literature as one of the few Brazilian studies in the area to use text processing and automation tools to interpret language patterns within the accounting environment. It also contributes by signaling that the level of Grammatical Violation of the financial statements can be used as an indicator of reliable accounting information and credibility, due to the reduction of informational asymmetry, capable of being obtained through this proxy.
O papel do disclosure de sustentabilidade na promoção de accountability corporativa: Uma análise do caso da Samarco a partir dos capitais de Bourdieu
(Universidade Federal do Espírito Santo, 2023-12-06) Sousa, Anderson Fioresi de; Silva Junior, Annor da; https://orcid.org/0000000341245277; http://lattes.cnpq.br/6915277167080656; https://orcid.org/0000-0001-7716-6795; http://lattes.cnpq.br/6107804633317320; Fantinel, Leticia Dias; https://orcid.org/0000000245896352; http://lattes.cnpq.br/8188708807795008; Vasconcelos, Katia Cyrlene de Araujo; https://orcid.org/0000000169727599; http://lattes.cnpq.br/0179308147079347; Vogt, Mara; Ferretti, Amanda Soares Zambelli
The research aimed to investigate how the dynamics involving capital, in a Bourdieusian approach, enables or limits the role of sustainability disclosure in promoting corporate accountability. The study delves into discussions on sustainability and articulates the main concepts of Pierre Bourdieu's social theory to discuss the role of sustainability disclosure in promoting a process of corporate accountability that reaches typically more distant stakeholders, i.e. the communities affected by corporate activities. Sustainability is defined as a social, historical, political, and ideological process that takes place in a social space, in Bourdieusian terms, in which the legitimate notion of sustainability is at stake and, once recognized, shapes the power relations in the social space, as well as the participatory process. It is argued that power relations in the social space can either enable or limit the role of sustainability disclosure as a catalyst for accountability, depending on the symbolic notion of sustainability that is recognized as legitimate. The methods used in this study are based on social reality as historically and dialectically constituted by the dynamics between objective social structures and structures subjectively embodied by agents. It is a qualitative study with an interpretive approach that investigated the research problem based on a case study, namely Samarco Mineração, and its historical relationship with other agents in the city of Mariana-MG. The data was gathered from interviews with people living in Mariana-MG, field observation, and documents. The method used to analyze and interpret the data was narrative analysis. The interpretations make sense of the fact that Samarco's sustainability disclosure constitutes a discourse on sustainability aimed at markets willing to receive it and recognize it as legitimate because of the symbolic domination of the notion of sustainability in the social space investigated, which is an economically-oriented notion of sustainability that mitigates social and environmental problems, which shapes the process of corporate accountability. The implication is that sustainability disclosure, on the one hand, can be understood as promoting accountability for a market involved in the game of the economic field limited to the notion that providing information promotes accountability. On the other hand, the notion of sustainability, which values social and environmental issues, prevalent in other fields that cross the communities affected by Samarco, implies needs and demands that are not recognized by the agents in the game of the economic field or in sustainability disclosure. In this sense, Samarco's sustainability disclosure works as a mechanism that reproduces a doxa of sustainability that is economically oriented towards a market that values and recognizes this way of talking about sustainability made up of holders and operators of financial capital and part of the people in Mariana-MG who are more engaged in the game of the economic field, and does not respond to the demands of communities that are less engaged in this game.
Dinâmicas dos impostos implícitos e ciclo de vida das empresas : uma análise quantitativa das corporações listadas na [B]3
(Universidade Federal do Espírito Santo, 2024-02-22) Silva, Raimundo da; Martinez, Antonio Lopo ; https://orcid.org/0000-0001-9624-7646; http://lattes.cnpq.br/7735660007039816; Sarlo Neto, Alfredo ; https://orcid.org/0000-0002-6722-7192; http://lattes.cnpq.br/6622807481766856; https://orcid.org/0000-0003-3746-8945; http://lattes.cnpq.br/; Moreira, Rafael de Lacerda ; https://orcid.org/0000-0001-9963-0114; http://lattes.cnpq.br/4935080818009353; Reina, Donizete ; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435 ; Rezende, Amaury José ; https://orcid.org/0000-0003-3057-6097; http://lattes.cnpq.br/8601479989110069; Carvalho Junior, César Valentim de Oliveira ; https://orcid.org/0000-0003-0387-0872; http://lattes.cnpq.br/5157332400230339
In national and international accounting-tax literature, most research focuses on obtaining evidence related to explicit taxes, with research on implicit taxes being little disseminated. Implicit taxes are conceptualized as lower pre-tax rates of return on investments that used tax incentives. Implicit tax theory further predicts that after-tax rates of return will be the same for all firms, in a perfectly competitive market. However, theory has already demonstrated that there are different levels of implicit taxes, given the existence of markets that are not perfectly competitive. On the other hand, the literature on the life cycle of companies has obtained evidence that profitability is maximized in the mature phase of the life cycle stages, with above-normal profits being generated, which makes competition from other companies more intense. By carrying out quantitative research on Brazilian companies listed on Brasil Bolsa Balcão - [B]3, and based on the interaction between the theory of implicit taxes and the theory of the company life cycle, this thesis sought to obtain evidence that Companies that are in the accounting-financial cycles of introduction, growth, shakeout and decline bear a lower implicit tax burden than companies that are in the accounting-financial cycle of maturity. This thesis also sought to obtain evidence whether companies are able to retain the benefits obtained from the use of tax incentives, given the lower implicit tax burden. In addition to Ordinary Least Squares (OLS), tests were also carried out using Quantile Regression (RQ), to obtain evidence whether the relationship between the various characteristics of the stages of the accounting-financial cycle and the effective tax rate varies with the throughout the distribution and to verify the existence of various levels of implicit taxes. The results obtained corroborated the proposed hypotheses, as well as being in line with the life cycle theory and the implicit tax theory. Thus, the results provided evidence that companies located in the accounting-financial cycles of introduction, growth, shakeout and decline have a lower implicit tax burden than companies in the mature accounting-financial cycle. Still in line with previous studies on implicit taxes, it was also found that companies in the accounting-financial cycles of introduction, growth, shakeout and decline are able to retain (pass on to shareholders) the tax benefits obtained by reducing their tax rates explicit, that is, implicit taxes do not completely eliminate the benefits obtained from the use of tax incentives. Likewise, the existence of several levels of implicit taxes can be seen, which is in line with previous studies, since the general framework of research on 6 implicit taxes supports that the more a market diverges from being perfectly competitive, the lower the proportion of implicit taxes
Isomorfismo e gerenciamento de impressões em mecanismos de compliance : uma análise em bancos com controle público listados na B3
(Universidade Federal do Espírito Santo, 2024-03-26) Souza, Thiago Roozevelt de; Sauerbronn, Fernanda Filgueiras ; https://orcid.org/0000-0002-7932-2314; http://lattes.cnpq.br/8761482881522916; https://orcid.org/0000-0002-8538-7878; http://lattes.cnpq.br/8837963935397473; Zuccolotto, Robson ; https://orcid.org/0000-0002-2629-5586; http://lattes.cnpq.br/5840211354831676; Silva, Vitor Correa da ; https://orcid.org/0000-0001-7199-029X; http://lattes.cnpq.br/6271475885219096; Caldas, Antonio Vinicius Silva ; https://orcid.org/0000-0002-9980-5911; http://lattes.cnpq.br/6273351176715103 ; Dal Vesco, Delci Grapegia ; https://orcid.org/0000-0002-0818-3142; http://lattes.cnpq.br/3321706750568197
The adoption of laws such as Anti-Corruption Law and State-Owned Companies Law had a clear impact on the governance of Brazilian state-owned companies, through the improvement of compliance mechanisms, which deal with aspects of integrity, ethics and combating corruption. The process of adapting to new legislation by companies in the same economic sector and with government control can lead to behavior in which companies adopt practices similar to other organizations that are already, in some way, adapted to the environment. In this way, the project aims to understand how isomorphic mechanisms contributed to the construction of compliance mechanisms in state-owned banks listed on B3, and the research method adopted will be a qualitative research, which will use a documentary analysis. The results indicate that banks show great similarity in the implementation of integrity policies and that there is strong evidence regarding the implementation of impression management practices, given that the communication and public image strategies adopted by organizations are shaped by the intersection between the institutional and stakeholder demands
A Convergência da Contabilidade Pública Como Instrumento de Subjetivação Econômica Pelo Neoliberalismo: Uma Análise Foucaultiana
(Universidade Federal do Espírito Santo, 2024-04-25) Souza, Frederico Pinto de; Zuccolotto, Robson; https://orcid.org/0000-0002-2629-5586; http://lattes.cnpq.br/5840211354831676; https://orcid.org/0000-0002-3420-9991; http://lattes.cnpq.br/8425220648707104; Silva Junior, Annor da ; https://orcid.org/0000-0003-4124-5277; http://lattes.cnpq.br/6915277167080656; Moreira, Rafael de Lacerda; https://orcid.org/; http://lattes.cnpq.br/4935080818009353; Riccio, Edson Luiz; https://orcid.org/0000-0003-4869-5027; http://lattes.cnpq.br/1540245792957136; Raupp, Fabiano Maury; https://orcid.org/0000-0003-4869-5027; http://lattes.cnpq.br/5713468691984238
This thesis, considering the international convergence of public accounting, aims to characterize the arena of convergence of Brazilian public accounting, taking into account the discursive constructions that can be found in the situation and the possible resistance to the process. This thesis argues that national convergence is part of the constitution of neoliberal governmentality, which aims to shape government accountants and employees in general, through the use of accounting, towards a specific subjectivity (homo oeconomicus), establishing mechanisms and practices aimed at silencing other discourses of resistance. In order to achieve the proposed objectives, this thesis is based on Michael Foucault's analytics of power and uses the techniques of Foucauldian discourse analysis and situational analysis. These approaches allowed this thesis to consider the different discursive constructions present in the situation, including those related to resistance. Through the results obtained, it was possible to show that the convergence arena of Brazilian government accounting is characterized by the relationship between different social worlds (regulation, federal public administration, independent audit, international financial institutions and academia) and that the Comitê Permanente para Contabilidade Aplicada ao Setor Público (CP CASP) functions as an important convergence point. It has also been possible to characterize the dominant discourse in the situation and to verify that the convergence is not limited to the provision of accounting information, but is part of the establishment of a neoliberal governmentality that aims to introduce market concepts into the state, shaping the subjectivities of government employees (accountants and others) through competence-based accounting, capable of establishing quantifiable economic criteria that are the new guidelines for public policies. Finally, in the face of this movement, there was a certain resistance on the part of government accountants, who were subordinate to the discourse but unwilling to be submitted to the surveillance mechanisms.
Influência das práticas ESG no ganho de relevância da informação contábil
(Universidade Federal do Espírito Santo, 2024-12-18) Maria, Michele Monteiro Lirio; Zonatto, Vinícius Costa da Silva; https://orcid.org/0000-0003-0823-6774; http://lattes.cnpq.br/1916486402947867; Reina, Diane Rossi Maximiano; Silva Filho, Alvim Borges da; Feitosa, Paulo Henrique Assis
This thesis is part of the Environmental, Social and Governance (ESG) theme and aims to verify whether there is a gain in relevance in accounting information from the disclosure of ESG practices in publicly traded companies. The study aims to analyze whether the disclosure of these practices impacts Market Value, Earnings Persistence and Sustainable Growth Rate, in a temporal perspective (reflecting in a gain in relevance of the information disclosed over time). The research stands out by exploring the direct relationship between the disclosure of ESG practices (overall score and by factors E, S and G) and the gain in relevance of accounting information, through two perspectives of analysis of companies: internal and external. The internal perspective that portrays the operational result of organizational activities and the external perspective portrays the perception of investors in relation to companies. Institutional Theory is used as the central axis of the theoretical foundation, since it observes elements that support the reasons why companies practice and disclose their sustainability actions. The sample consists of 2,546 companies located in 23 countries, analyzed from 2013 to 2023, with data collected from the Refinitiv Eikon ® database. The results show that the ESG score did not show any gain in relevance in the long term with Market Value and Earnings Persistence, but showed a positive relationship when analyzed in the short and medium term with the Sustainable Growth Rate, both from an internal and external perspective. These findings reveal that, although the disclosure of ESG practices has the potential to generate a positive impact on organizational sustainability, the effect of these practices on accounting information and financial indicators depends on the maturity of the integration of ESG practices in companies and their capacity for institutionalization in the long term. In the analysis by factors, the E score showed a loss of relevance in accounting information when analyzed with Market Value and Earnings Persistence. The S score did not show statistical significance. The G score showed a gain in relevance in accounting information when analyzed with Earnings Persistence. These results suggest that, individually, the factors have distinct relationships with the variables analyzed in relation to the gain in relevance of accounting information. The analysis by factors with the Sustainable Growth Rate was positively related to the E score, but showed distinct relationships with the S and G scores. The results revealed that the disclosure of environmental practices has a greater impact in the short and medium term for stakeholders. Given the results, it can be inferred that the disclosure of ESG practices has a positive relationship with the variables, but without evidencing the existence of a gradual growth in this relationship over time indicating a gain in relevance of accounting information, where only the G score showed a positive relationship. These findings reveal important implications for the field of studies indicating that the adoption, relevance and disclosure of ESG practices depend not only on the implementation of the practices themselves, but on the way in which they are institutionalized and integrated into the culture and strategic management of organizations.

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