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
- 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; Co-orientador1; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador2; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador3; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador4; ID do co-orientador4; Lattes do co-orientador4; Orientador1; https://orcid.org/; http://lattes.cnpq.br/; Orientador2; https://orcid.org/; http://lattes.cnpq.br/; https://orcid.org/; http://lattes.cnpq.br/; 1º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 2º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 3º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 4º membro da banca; http://lattes.cnpq.br/; 5º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 6º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 7º membro da banca; https://orcid.org/; http://lattes.cnpq.br/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; Co-orientador1; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador2; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador3; https://orcid.org/; http://lattes.cnpq.br/; Co-orientador4; ID do co-orientador4; Lattes do co-orientador4; Orientador1; https://orcid.org/; http://lattes.cnpq.br/; Orientador2; https://orcid.org/; http://lattes.cnpq.br/; https://orcid.org/; http://lattes.cnpq.br/; 1º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 2º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 3º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 4º membro da banca; http://lattes.cnpq.br/; 5º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 6º membro da banca; https://orcid.org/; http://lattes.cnpq.br/; 7º membro da banca; https://orcid.org/; http://lattes.cnpq.br/The 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
- ItemInfluência das informações relevantes para o trabalho e atitudes gerenciais na relação entre participação orçamentária e desempenho gerencial(Universidade Federal do Espírito Santo, 2024-05-29) Diniz, Ana Carolina Ferreira; Zonatto, Vinícius Costa da Silva; https://orcid.org/0000-0003-0823-6774; http://lattes.cnpq.br/1916486402947867; https://orcid.org/0009-0004-1767-6936; http://lattes.cnpq.br/8144638540571811; Silva, Vitor Correa da; https://orcid.org/0000-0001-7199-029X; http://lattes.cnpq.br/6271475885219096; Sell, Filipy Furtado; https://orcid.org/0000-0003-4335-4055; http://lattes.cnpq.br/7867452877557402; Reina, Donizete; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435This study evaluates the influence of job-relevant information and managerial attitudes on the relationship between budget participation and managerial performance of controllers in industrial companies operating in Brazil. A descriptive survey was carried out using a questionnaire, with the support of the LinkedIn® business network, and a quantitative data approach (SEM) with a non-probabilistic sample of 257 controllers. The data was analyzed to assess the interactions between the constructs of budget participation, relevant information for work, managerial attitudes, represented by work engagement and commitment to budget targets, and managerial performance. The results revealed that budget participation has a direct, positive and significant influence on the variables tested, improving the availability of relevant information for work, the controllers' engagement with the work to be done, their commitment to the established budget targets and managerial performance. The information relevant to the work proved to have a direct and positive influence on the controllers' commitment to the established budget targets and their managerial performance. However, they are not able to have a direct and significant impact on work engagement. It was observed that the positive psychological states that make up the work engagement of the controllers participating in the research and their commitment to the established budget targets, act to directly and positively influence managerial performance. Regarding the intervening effects of the variables analyzed on the relationship between budget participation and managerial performance, it was found that work-relevant information (BP→JRI→MP) and work engagement (BP→WE→MP) have a direct, positive and significant influence on this relationship. Commitment to budget targets has an influence on this relationship when combined with the effects of budget participation, the antecedent effects of the availability of relevant information for work, a condition which has a positive impact on managerial performance (BP→JRI→CBT→MP). It is concluded that by adopting a participatory budget configuration, individuals who work as controllers are more likely to participate and get involved in the preparation of budget forecasts, acting to communicate private information they have and improve the qualification of the entity's budget management processes, which reflects positively on their managerial attitudes and performance. These results contribute to an understanding of the effects of the budget configuration adopted, and the involvement it provides, which strengthens organizational communication and encourages the flow of work-relevant information between the different agents who take part in these discussions, advocating the alignment of individual and collective interests for greater organizational benefit. Thus, it contributes to revealing how positive psychological states can be generated in professionals who work in the area of controllership, who, by feeling more vigorous, absorbed and dedicated to their work assignments, become more committed to their tasks, objectives, goals and expectations of results, which improves their performance at work.
- ItemReapresentação das Demonstrações Contábeis, Honorários e Mudança Subsequente do Auditor: Evidências em Empresas Listadas na B3(Universidade Federal do Espírito Santo, 2022-07-25) Brandão, Carolini Verdan; Marques, Vagner Antônio; http://lattes.cnpq.br/8704491263853222; https://orcid.org/0000-0001-7210-4552; https://orcid.org/0000-0002-6745-8564; http://lattes.cnpq.br/9688424101291528; Almeida, José Elias Feres de; https://orcid.org/; http://lattes.cnpq.br/0351268814121118; Dantas, José Alves; https://orcid.org/0000-0002-0577-7340; http://lattes.cnpq.br/4292408391743938abstract