Mestrado em Ciências Contábeis
URI Permanente para esta coleção
Nível: Mestrado Acadêmico
Ano de início: 2010
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=1477
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Submissões Recentes
- ItemEfeito das práticas ESG (Environmental, Social e Governance) no desempenho financeiro das empresas : uma análise comparativa entre países com diferentes ambientes institucionais(Universidade Federal do Espírito Santo, 2024-07-30) Andrade, Audicéia Lima Silva; Maria Junior, Elizeu ; https://orcid.org/0000-0002-8228-5980; http://lattes.cnpq.br/7515117984616885; https://orcid.org/0009-0002-9350-8796; http://lattes.cnpq.br/8942694747942001; Reina, Donizete; https://orcid.org/; http://lattes.cnpq.br/; Cezar, Layon Carlos; https://orcid.org/; http://lattes.cnpq.br/Companies' ESG (Environmental, Social, and Governance) disclosures have increased to meet stakeholder demands and create more accountability for companies. However, it is observed that the level of engagement of companies in ESG practices can vary according to the institutional environment in which they are inserted and can influence their financial performance. This research aimed to compare the effects of ESG performance on the financial performance of companies located in developed and emerging markets and between environmentally sensitive and non-sensitive sectors. A descriptive, documental and quantitative research was conducted. The sample comprised 4,754 companies located in 45 developed and emerging countries. The results indicated that the institutional environment of the countries modulates the relationship between ESG performance and financial performance, suggesting that engagement in ESG practices contributes to the financial performance of sensitive companies located in emerging countries. By presenting the institutional environment as a relevant factor in the analyzed context, this research contributes to the literature that addresses the relationship between ESG performance and financial performance. The findings highlight the importance of companies adopting environmental, social, and governance practices to meet the concerns of stakeholders, especially in countries with low institutional quality
- ItemImagem do contador a partir do perfil esperado do egresso em ciências contábeis pelas instituições de ensino superior e de publicações selecionadas na rede social instagram(Universidade Federal do Espírito Santo, 2024-08-02) Caetano, Julio Cezar Mendes; Matos, Emanuel Rodrigues Junqueira de; https://orcid.org/0000-0002-0822-3570; https://orcid.org/0009-0000-9355-4579; Marques, Vagner Antônio; Bianchi, MárciaThis study investigated how the stereotypes of accounting professionals, present in institutional and humorous publications on the social network Instagram, reflect the profile of graduates expected by the accounting courses at Brazilian Higher Education Institutions (HEIs). To achieve this objective, a qualitative approach was adopted, in which the stereotypes were extracted and analyzed interpretatively, based on the Theory of Social Representations. The methodology was based on the stereotype analysis model proposed by Albu et al. (2011), which included the definition of a list of stereotypes, data collection from the descriptions of the accounting courses of the twenty main HEIs in Brazil, according to the 2023 Folha University Ranking (RUF), and publications on Instagram, both from institutional pages and humor pages. The analysis revealed a dichotomy between the idealized image of the accountant, promoted by HEIs and institutional pages on Instagram, and the negative stereotypes found on humor pages on the same social network. HEIs portray the accountant as an ethical, competent, and strategic professional, essential for economic and social development, while memes satirize the accountant as a tedious, bureaucratic individual, detached from social reality. This divergence between social representations can generate negative impacts on the profession, such as the demotivation of students and the devaluation of accounting work. Moreover, the prevalence of negative stereotypes can lead to an illusory correlation, associating the accountant with negative events, such as fraud, even though these are rare. The study highlights the importance of constructive dialogue between HEIs, professional bodies, and professionals to promote a more accurate and positive image of accounting. Actions such as curriculum review, communication campaigns, and the development of interpersonal skills can contribute to the construction of a more solid and valued professional identity. Despite limitations, such as the focus on a specific set of data sources and the predominantly qualitative approach, this study offers an important analysis of the social representations of the accountant and their implications for the profession, fostering future investigations into the underlying causes of stereotypes and the development of effective strategies to promote a positive image of accounting.
- ItemAssociação entre o Social Return on Investment (SROI) na dimensão social dos projetos e dimensão financeira da firma na Fundação ABRINQ no período de 2008 a 2022(Universidade Federal do Espírito Santo, 2024-07-22) Tozato, Caio Elias Eler; Louzada, Luiz Cláudio ; https://orcid.org/0000-0002-2626-8203; http://lattes.cnpq.br/9166769626082279; Campos, Gabriel Moreira ; https://orcid.org/0000-0002-1140-6570; http://lattes.cnpq.br/7357907494421042; https://orcid.org/0009-0005-2965-1987; http://lattes.cnpq.br/; Farias, Kelly Teixeira Rodrigues ; https://orcid.org/0000-0003-4303-5337; http://lattes.cnpq.br/4287034540564819Abstract indisponível
- ItemGovernança orçamentária e a alocação de despesas públicas : uma análise no contexto do TRT17(Universidade Federal do Espírito Santo, 2024-06-27) Pimentel, Yuri Garcia; Leroy, Rodrigo Silva Diniz ; https://orcid.org/0000-0003-4233-0940; http://lattes.cnpq.br/8340295896149778; https://orcid.org/0009-0002-5268-9826; http://lattes.cnpq.br/4662740104078285; Zuccolotto, Robson; https://orcid.org/0000-0002-2629-5586; http://lattes.cnpq.br/5840211354831676; Ribeiro, Rafael Borges ; https://orcid.org/0000-0002-3762-498X; http://lattes.cnpq.br/2309221990949502The dissertation examines budget governance and the allocation of public expenses, with a case study at the Regional Labor Court of the 17th Region (TRT17), Espírito Santo. Initially, the text discusses the emerging concept of governance in the public sphere and how it responds to the crisis of the modern State, focusing on the transition from bureaucratic and hierarchical practices to models based on networks and the market, following New Public Governance perspectives. The general objective of the study is to analyze the implications of budgetary governance practices in decisions about expense allocation in TRT17. Specifically, it seeks to verify how elements of budget governance contribute to operational efficiency and influence decision-making, exploring variables such as transparency, integrity, participation and communication. Methodologically, the dissertation combines quantitative and qualitative approaches, including document analysis, TCU questionnaires and focus groups. The results indicate that effective budget governance practices are essential to ensure efficient allocations aligned with organizational goals, positively impacting public management
- ItemCombinação de negócios no setor de saúde suplementar no Brasil : uma análise de concentração de mercado e rentabilidade(Universidade Federal do Espírito Santo, 2024-07-29) Carnetti, Wander Chagas; Scalzer, Rodrigo Simonassi ; https://orcid.org/0000-0003-4639-6613; http://lattes.cnpq.br/8730846229293621; https://orcid.org/0009-0005-7550-7337; http://lattes.cnpq.br/; Reina, Donizete; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435; Beiruth, Aziz Xavier; https://orcid.org/0000-0001-6962-3044; http://lattes.cnpq.br/0108339145808952This research analyzes whether market concentration and profitability are determining factors for the likelihood of business combinations in the Brazilian supplementary healthcare sector. The supplementary healthcare segment, in addition to being an essential segment for the population, is highly concentrated due to its economies of scale, and has a large number of mergers and acquisitions, and is increasingly growing. The research used data from Self-Management, Medical Cooperatives, Philanthropy, Group Medicine and Specialized Health Insurance Companies that were registered in April 2024 with the ANS – National Health Agency and that had active beneficiaries until December 2022, in addition to the supplementary healthcare market concentration analysis processes submitted to CADE – Administrative Council for Economic Defense. Data were extracted from 707 companies and 232 processes submitted for approval by CADE in the period between 2011 and 2022, totaling 6,618 observations used in a logit model to estimate the probability of business combinations occurring. Among the characteristics of the companies studied, it was possible to confirm the study hypotheses through performance using the ROIC proxy for return and the Herfindall index for market concentration, in relation to total beneficiaries. The results demonstrated that profitability and market concentration, in relation to total beneficiaries, can be considered as determining factors for the occurrence of business operations, either to the detriment of inefficient companies being subject to merger and/or acquisition by companies that are operating with positive returns and in a state of solvency or because companies with higher concentration indices seek, through business combinations, to reduce production costs and increase goods and services through economies of scale. These results, in addition to contributing to the understanding of a market with strong movement in mergers and acquisitions, help to better understand the factors that make companies potential targets for this type of operation