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
- ItemInfluência do controle orçamentário facilitador no capital psicológico, feedback orçamentário e compromisso com as metas orçamentárias(Universidade Federal do Espírito Santo, 2026-02-27) Ferreira, Ana Beatriz Paiva; Zonatto, Vinícius Costa da Silva ; https://orcid.org/0000-0003-0823-6774; http://lattes.cnpq.br/1916486402947867; https://orcid.org/0000-0002-7105-2145; http://lattes.cnpq.br/4463211700407812; Silva, Vitor Correa da; https://orcid.org/; http://lattes.cnpq.br/6271475885219096; Mucci, Daniel Magalhães; https://orcid.org/0000-0002-0658-1470; http://lattes.cnpq.br/5868736562792121This research analyzes the influence of enabling budgetary control on psychological capital, budgetary feedback, and commitment to budgetary goals of professionals in the controllership area working in companies operating in Brazil. Based on Social Cognitive Theory and Goal Setting Theory, the study investigates how external, cognitive, and behavioral factors affect controllers' commitment to the budgetary goals set in organizations. A descriptive survey study was conducted using a questionnaire and a quantitative approach to the data through structural equation modeling, with a sample composed of 365 professionals in the field of controllership. The results indicate that budgetary processes with enabling characteristics promote commitment to budgetary goals, the individual's psychological capital, and budgetary feedback, as well as that psychological capital positively influences the relationship between facilitating budgetary control and commitment to budgetary goals. The findings reveal that a budgetary control that offers flexibility, information that aids in task performance and understanding of budgetary processes, as well as allowing adjustments and reallocations, promotes the individual performance of controllers, as it enhances understanding of goals and drives proactive and intentional action toward achieving them, as well as fostering positive psychological resources such as self-efficacy, optimism, hope, and resilience, and the feedback received regarding performance in budgetary activities. Thus, it can be concluded that when individuals perceive managerial control that enables their work tasks, they tend to attribute importance to the goals and develop a belief in themselves that they can achieve these goals, critical elements that influence the pursuit and attainment of established budgetary targets. Based on these results, it is noted that the enabling effects of budgetary control on commitment to budgetary goals also occur indirectly, and, therefore, it can be observed that an environment that fosters individuals' self-confidence, optimism, hope, and resilience is beneficial for increasing commitment to budgetary objectives. These results provide important evidence regarding the behavior of controllers in the organizational context, in the presence of enabling budgetary control. Therefore, they add new research perspectives to the field of Management Accounting and Managerial Control studies and contribute to the continuation of research related to the topic. Moreover, they offer practical contributions to the understanding of organizations that seek to consistently and balancedly promote professionals’ commitment to budgetary responsibility, along with the established goals and objectives.
- ItemUm estudo sobre a influência das políticas monetárias sobre os retornos dos fundos de investimentos imobiliários brasileiros(Universidade Federal do Espírito Santo, 2025-03-12) Lima Filho, Moisés Alves de; Scalzer, Rodrigo Simonassi; https://orcid.org/0000-0003-4639-6613; https://lattes.cnpq.br/8730846229293621; https://orcid.org/0009-0002-9332-6001; https://lattes.cnpq.br/6985885308914747; Louzada, Luís Cláudio; https://orcid.org/0000-0001-5554-0379; http://lattes.cnpq.br/; Roquete, Raphael Moses; https://orcid.org/0000-0001-5554-0379; https://lattes.cnpq.br/8955126512449261This study aimed to examine the influence of monetary policies, particularly the variations in interest rates and inflation, on the returns of Brazilian Real Estate Investment Funds (FIIs), checking whether this relationship differs according to the funds' classifications and segments of activity. A sample of FIIs listed on B3 from 2011 to 2023 was analyzed, using quarterly data on their returns adjusted by dividends distributed, short-term (SELIC) and long-term interest rates (DI1 Index with a five-year maturity), and inflation (IPCA and IGP-M). The approaches used were fixed-effects regressions robust to heteroscedasticity and autocorrelation, applied separately to the data from each classification, as well as to the data as a whole, inserting interactions between the explanatory variables and classifications/segments. Additionally, the robustness of the results was checked by applying a mixed-effects model, incorporating random effects at the unit and period levels, as well as random coefficients that allow the fluctuation of interest rates and inflation across groups. The results confirm the hypotheses raised that monetary policies are relevant to explain the returns of Brazilian Real Estate Investment Funds, but specifically for Equity and Mortgage, interest rates are detrimental and beneficial to their returns, respectively. The analysis of the influence on the segments did not show significant differences, which refuted the hypothesis that monetary policies influence FII returns more (or less) depending on the segment in which their assets are located. This study contributes to the literature by investigating this relationship in an emerging market like Brazil, with a specific focus on the differences between FIIs. The research also stands out for using a hierarchical model (with mixed effects), allowing for a more robust analysis considering the considerable heterogeneity among the groups (classifications and segments).
- ItemInstitucionalização do modelo de três linhas no sistema de controle interno: um estudo de caso na Polícia Militar do Espírito Santo(Universidade Federal do Espírito Santo, 2026-02-05) Furlani, Cleidir José; Leroy, Rodrigo Silva Diniz; https://orcid.org/0000-0003-4233-0940; https://lattes.cnpq.br/8340295896149778; https://orcid.org/0000-0003-2259-309X; https://lattes.cnpq.br/2321242627076356; Zuccolotto, Robson; https://orcid.org/0000-0002-2629-5586; https://lattes.cnpq.br/5840211354831676; Carvalho, Hugo Leonardo Menezes de; https://orcid.org/0000-0001-8373-5202; https://lattes.cnpq.br/0340098795739149This study analyzed the institutionalization of the Three Lines Model in the internal control system of the Military Police of the State of Espírito Santo, focusing on its operationalization and modernization. A qualitative approach was adopted, combining document analysis, participant observation, and a focus group with professionals from the three lines. Institutional Theory was used to interpret patterns of coercive, mimetic, and normative isomorphism in the adoption of the model. The results show that the model is in an intermediate stage of institutionalization. The first line, composed of the officers and managers responsible for the direct execution of controls in their daily activities, still operates in a normative and hierarchical manner; the second line, formed by management support areas such as the Ombudsman's Office, the Internal Affairs Office, and Internal Control Units, faces overload and technological limitations, such as system integration and monitoring; and the third line, represented by Internal Audit, shows greater maturity, with a proactive stance, although the follow-up of recommendations is not fully systematized. Consolidation depends primarily on strengthening risk management, technical capacity building, and cultural evolution, transforming control into an integral part of organizational management. The study shows that structural advances do not guarantee full effectiveness. Cultural changes, integration between lines of work, and investments in technology are essential. As a contribution, the study highlights the understanding of the conditions necessary for the institutionalization of governance models in hierarchical public contexts, offering subsidies to improve internal control policies, risk management, and integrity culture in the PMES (Military Police of Espírito Santo) and other public corporations.
- ItemRemuneração executiva e sustentabilidade : uma análise contingencial com base no ciclo de vida organizacional(Universidade Federal do Espírito Santo, 2026-02-13) Rocha, Luan Gomes; Reina, Diane Rossi Maximiano ; https://orcid.org/0000-0001-9683-9991; http://lattes.cnpq.br/5906583738243906; https://orcid.org/0009-0008-9047-9807; http://lattes.cnpq.br/2057359829421346; Louzada, Luiz Cláudio ; https://orcid.org/0000-0002-2626-8203; http://lattes.cnpq.br/9166769626082279; Lemes, Sirlei; https://orcid.org/0000-0003-3334-4240; http://lattes.cnpq.br/7794111440646268Executive compensation has been recognized as an important mechanism to align managers’ interests with corporate sustainability goals. However, the effectiveness of this mechanism may be affected by the organizational life-cycle stage at which firms operate. Therefore, this study aims to examine the association between executive compensation and ESG (Environmental, Social, and Governance) performance, while accounting for the specificities of the different stages of the organizational life cycle. The sample comprises 9,674 observations from 2,094 firms belonging to BRICS countries. The study adopts a quantitative approach, with data analyzed using an OLS regression model with robust standard errors clustered by industry. The results indicate that executive compensation is positively associated with ESG performance, though the strength of this relationship varies across life cycle stages. This association is more pronounced in the maturity stage and weaker in the introduction and decline phases. Among the ESG pillars, the social dimension showed the highest sensitivity to executive compensation. The findings strengthen both the theoretical and practical understanding of the relationship between compensation and corporate sustainability, providing useful evidence for aligning business policies with ESG objectives
- ItemImplicação da adoção do CPC 47 sobre a agressividade tributária de empresas brasileiras listadas(Universidade Federal do Espírito Santo, 2024-08-13) Decoté, João Victor Coelho; Marques, Vagner Antônio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; https://orcid.org/0000-0002-1457-828X; http://lattes.cnpq.br/5229676992424674; Bispo, Jorge de Souza; https://orcid.org/0000-0002-1845-2473; http://lattes.cnpq.br/; Cruz, Giuseppe Trevisan; https://orcid.org/0000-0001-5165-0597; http://lattes.cnpq.br/9357659868811983The adoption of CPC 47, which introduced more flexible guidelines for revenue recognition, may have incentivized an increase in corporate tax aggressiveness, as taxpayers tend to exploit such opportunities to optimize their tax positions. This study aims to analyze the implications of CPC 47 implementation on the tax aggressiveness of companies listed on B3 during the period from 2010 to 2023, and to investigate how sectors more vulnerable to normative changes have influenced this dynamic. The national literature remains sparse concerning studies that address the relationship between CPC 47 and tax aggressiveness of B3-listed firms, as well as the specific impact on sectors most exposed to accounting changes. Data from 471 companies were analyzed using descriptive statistics, mean difference tests, and panel data regression. Descriptive statistics and panel data regressions indicated that the adoption of CPC 47 generally led to increased tax aggressiveness among companies. However, tax aggressiveness in sectors identified by the literature as more susceptible to the effects of CPC 47 exhibited the opposite trend, decreasing after the change in revenue recognition standards, highlighting the complexity of tax aggressiveness dynamics in the Brazilian context. This complexity was further underscored by additional analyses that examined how the most aggressive companies behaved post-adoption of CPC 47 and how entities in more exposed sectors under the large taxpayer monitoring regime of the Brazilian Federal Revenue reacted to the new revenue recognition standards. The findings of this study provide significant contributions to understanding the fiscal stance adopted by companies in response to flexible accounting changes such as CPC 47. Specifically, they shed light on how normative flexibility impacts tax aggressiveness across different sectors and how companies adjust their tax strategies in response to new accounting guidelines. Additionally, the study offers insights into the interaction between corporate tax practices and the Brazilian Federal Revenue’s monitoring program, illustrating how fiscal oversight can affect compliance and tax aggressiveness. These findings have substantial implications for regulators, accounting professionals, and scholars, offering empirical evidence for evaluating the effectiveness of accounting standards and fiscal policies in contexts of normative flexibility