Purpose: To analyze the influence of teaching-learning factors on the academic performance of students in the accounting course. Methodology: The research is classified as quantitative and descriptive, with a survey use. The study population consisted of all students enrolled in the third semester or higher of the accounting course at a Federal Higher Education Institution in the Northeast of Brazil, with a final sample of 128 respondents. Structural Equation Modeling (SEM) was used to process the data, using Partial Least Square (PLS) algorithm with SmartPLS 4 software. Results: The professor factor has a positive and significant influence on student performance, suggesting that the qualifications and teaching methods of professors are decisive for academic performance. It is concluded that the study satisfactorily met the proposed objective, showing that the academic performance of students can be intensified by continuous qualification of professors and by the adoption of more active methodologies. Contributions of the Study: This study contributes to the literature by integrating the constructs of teaching-learning and academic performance, strengthening the environment of accounting education in HEIs. Furthermore, the results provide support for improvements in the Accounting Science course, helping to identify gaps in the teaching process from the perspective of students and generating positive impacts in the academic and professional environment.
Purpose: Identify the use of management control tools by managers of small businesses and individual micro-entrepreneurs in planning and controlling activities, proposing improvements based on empirical evidence. Methodology: This research is classified as applied, qualitative, descriptive, and action research. It was developed in five stages: identification of the companies, data collection and analysis, presentation of proposals for improvement, and monitoring of the implementation of proposals. The data collection process involved two phases: interviews with the owners and managers of the six participating businesses and transcription of the interviews. Content analysis was used to analyze the data, aiming to find out the following: the accounting tools used by the managers and the specific factors that influence the implementation of the proposals for improvement. Results: This research highlights challenges and strategies for implementing accounting principles in small businesses and individual micro-entrepreneurs, describing the reality of the usage of accounting tools, and also the barriers, customization, and simplification for the implementation of accounting tools. The small businesses and individual micro-entrepreneurs surveyed use 50% of the tools called 'traditional' according to literature review, conferring to their knowledge and experience in carrying out planning and controlling activities. Managers focus more on operations and less on management, and the suggested proposals were based on the diagnosis of the businesses, the potential for implementation, knowledge and availability of managers’ time. Contributions of the Study: The theoretical implications are related to the advancement of academic thought, broadening the scope of managerial accounting tools application and the construction of new teaching models with curricular adaptations in educational institutions to include management accounting tools to disciplines specifically associated to small businesses. The practical implications focus on changing the mindset of professionals, moving from generating tax forms to becoming consultants, as well as mastering technological tools and redesigning services to offer real value to clients.
Objective: To analyze how factors associated with Brazilian municipal budget laws can assist in implementing the Sustainable Development Goals (SDGs) from the perspective of their managers. Method: Descriptive research using a qualitative-quantitative approach was conducted through the application of the chi-square test and correspondence analysis (ANACOR). The population included all Brazilian municipalities, while the sample consisted of 87 municipalities selected from the Sustainable Development Index of Municipalities (IDSC-BR). The finance secretaries of these municipalities completed a structured questionnaire administered via Google Forms. Results: Three dimensions were presented: means, criteria, and contributions of budget laws in implementing the SDGs. The use of the three laws was found to be indistinct, although the chi-square test identified the LDO as the most appropriate channel. Regarding criteria, concern about the availability of resources for executing actions was emphasized. Finally, in terms of contributions, respondents recognized the executing role of the LOA and attributed to the PPA relevance for promoting changes in the reality of the federated entity in the medium and short term. Study Contributions: By relating indicators such as IDSC-BR, HDI, and GDP to budgetary practices, the research expands understanding of how the public budget can align social, economic, and environmental policies, strengthening local governance and sustainability. In addition, it provides an unprecedented empirical basis at the national level, fostering new academic debates and supporting managers in adopting more effective practices to fulfill the 2030 Agenda.
Purpose: To investigate accounting students' perceptions concerning the effect of artificial intelligence (AI) and social media use on their academic performance and mental well-being, as well as to examine the mediating effect of intelligent learning on these relationships. Methodology: The study adopted a quantitative approach, using a structured questionnaire to 222 undergraduate accounting students from universities located in the western and southwestern regions of Paraná. Data were analyzed using structural equation modeling through the partial least squares method (PLS-SEM). Results: The results indicate that students perceive AI as a resource that favors their academic performance, but not their mental well-being. In contrast, social media, despite not influencing performance, demonstrated a relevant effect in promoting mental well-being. It was found that intelligent learning mediates the effects of AI on academic performance and social media on mental well-being, indicating that their effects manifest themselves when they are aligned with the contribution of each technology, cognitive in AI and emotional in social media. Contributions of the Study: The study contributes by highlighting the effects of AI and social media on teaching, with intelligent learning acting as a mediator. It is evident that these technologies tend to support different aspects of the educational process, with AI associated with cognitive aspects and social media with the socio-emotional aspects of the learning experience. The conclusions can guide pedagogical practices aligned with students' perceptions and reinforce the integration of technology and emotional support in promoting students' mental well-being.
Purpose: This study aims to analyze the relationship between value distribution indicators reported in the Value Added Statement (VAS) and ESG scores of Brazilian oil and gas companies listed on B3, covering the period from 2018 to 2022. Methodology: The research is classified as descriptive, documentary, and quantitative. Data were collected from companies’ financial statements and the Refinitiv Eikon database. The analysis was conducted using descriptive statistics, Pearson and Spearman correlation tests, and multiple linear regression models, including control variables related to firm size, leverage, and financial performance. Results: The results indicated statistically significant associations in bivariate analyses, particularly in the environmental and social dimensions, which proved to be more limited when examined in multivariate models. A positive relationship was identified between internally generated value and ESG performance, as well as between value distribution to government and ESG indicators. Conversely, value distribution to shareholders showed a negative relationship with ESG scores. No significant associations were found between VAS indicators and the governance dimension. Contributions of the Study: This study contributes to the literature by integrating accounting-based value distribution metrics with ESG indicators, grounded in stakeholder, legitimacy, and voluntary disclosure theories. Additionally, it advances empirical research by focusing on a high environmental impact sector, providing evidence that may support managers and investors in understanding the interaction between financial performance and sustainability practices.
Objetivo: El objetivo de esta investigación es verificar la diferencia de desempeño entre los fondos de inversión sostenible ASG y los fondos tradicionales en el mercado brasileño, considerando el retorno ajustado al riesgo. Metodología: Se adoptó un enfoque cuantitativo utilizando datos secundarios de la Comisión de Valores Mobiliarios (CVM) sobre la rentabilidad de 3.538 fondos de inversión para el período de 2006 a 2026. Para alcanzar el objetivo propuesto, se aplicaron el Índice de Sharpe y la prueba t. Resultados: En el análisis gráfico, los fondos que integran criterios ambientales, sociales y de gobernanza (ASG) en sus estrategias de inversión presentaron un desempeño superior, aunque con mayor volatilidad, en comparación con los fondos no ASG (tradicionales). No obstante, al aplicar la prueba t de Student para verificar la significancia estadística de las diferencias observadas entre ambos grupos, se constató que dichas discrepancias no son estadísticamente significativas. En otras palabras, no hay evidencia suficiente para afirmar que el desempeño de las dos carteras difiera de manera estadísticamente significativa. Contribuciones del estudio: Este estudio contribuye al debate académico y práctico sobre las inversiones sostenibles, ofreciendo aportes para inversores, gestores de fondos y formuladores de políticas que buscan equilibrar el retorno financiero con la responsabilidad socioambiental.
Objective: The objective of this study is to analyze the relationship between economic-financial performance and ESG practices in Brazilian companies listed on B3. Methodology: The study is descriptive research with a quantitative approach, conducted through documental procedures. Data were collected from companies listed on B3 between 2018 and 2022, and panel data regression was used for analysis. Results: The results indicate that Return on Assets (ROA), Return on Equity (ROE), and Indebtedness (DEB) did not show a statistically significant influence on ESG practices. In contrast, Company Size (S) positively influences ESG practices, and Liquidity (LIQ) negatively influences them, with both relationships being statistically significant. The control variable Covid (COVID) showed a negative influence, but without statistical significance. These findings highlight the complexity and contextual dependence of the relationship between corporate characteristics and the adoption of ESG practices. Contributions of the Study: The study contributes by demonstrating that traditional financial metrics (ROA and ROE) do not effectively predict investment in ESG practices in Brazilian companies. It reveals the complexity of corporate decision-making, where liquidity acts negatively and size positively. This suggests that ESG practices are influenced by multiple factors beyond immediate financial performance, demanding a more holistic approach to sustainability.
Objective: This study aimed to analyze the effect of firm life cycle stages on the relationship between tax avoidance and cash flow persistence in the Brazilian context. Methodology: A multiple linear regression model estimated using the Ordinary Least Squares (OLS) method was employed on a sample of 2,034 observations of Brazilian non-financial firms listed on the stock exchange. The firm life cycle analysis employed the model proposed by Dickinson (2011). Total and Permanent Book-Tax Differences (BTD) were used to measure tax avoidance. Results: The results suggest that tax avoidance is positively related to cash flow persistence, with the growth stage strengthening this relationship, while the maturity and decline stages weaken it. These results highlight that permanent tax strategies are superior to temporary ones in terms of firms’ ability to retain cash. Contributions: This study contributes to the literature by highlighting that temporary and permanent tax reduction strategies present distinct results in terms of their ability to influence future cash flows. While previous research has documented that temporary differences harm earning persistence, this study demonstrated that permanent differences favor cash flow persistence. As a practical implication, the research is useful for investors, analysts, and other users of accounting information, who can appropriately utilize information on tax avoidance and business life cycle in their company valuation models.
Purpose: This study aimed to analyze the behavior of municipal public budget execution during election years in Campo Grande – MS, about the theory of Political Budget Cycles. Methodology: This is a quantitative and descriptive study based on documentary analysis. To this end, expenditures carried out between 2003 and 2020 were analyzed in the following categories: investments, health, education, and personnel expenses. The data were obtained from the annexes of the Summary Budget Execution Report (SRBE) and the Fiscal Management Report (FMR), covering five electoral cycles in the municipality of Campo Grande: 2004, 2008, 2012, 2016, and 2020. Results: The results support the opportunistic hypothesis of the Political Budget Cycle by showing a significant increase in spending on investments during election years, indicating that discretionary expenditures with greater public visibility tend to be used as a strategic instrument of political signaling. On the other hand, the absence of evidence of this phenomenon in the areas of health, education, and personnel expenses suggests that electoral influence does not occur uniformly across budget categories. Contributions of the Study: This study contributes to the literature on Political Budget Cycles (PBC) by providing empirical evidence at the municipal level through a longitudinal analysis of five electoral cycles (2004–2020). It also contributes to the theoretical refinement of the phenomenon in the Brazilian subnational context and to the debate on transparency and accountability in municipal fiscal management.
Purpose: The research aims to analyze the main qualitative characteristics of the independent auditor's report and the audit committee's report of companies listed on the B3 (Brazilian Stock Exchange). Methodology: The research is descriptive, and the data presents information from 189 different companies according to the stock exchange classification, 10 sectors, and 19 subsectors. Results: For the audit committees, a consistent increase in the publication of Audit Committee Reports was observed, reflecting greater transparency and commitment to good corporate governance practices. Additionally, the frequency of meetings varied according to the sector and the economic context, with an increase in years of instability, evidencing greater activity of the committees during critical periods. Contributions of the Study: To offer a little-explored national empirical approach, as well as to propose an integrated view between audit and governance. It is recommended that future studies advance in measuring the effectiveness of these committees based on objective performance indicators and financial impacts on companies.
Objective: To map and analyze the level of risk disclosure presented in the financial statements of financial institutions operating in Brazil. Method: Checklist developed based on the guidelines of Resolution No. 4,557/2017 and the study by Basto and Marques (2024). The analysis focused on the explanatory notes included in the Consolidated Financial Statements (IFRS) of financial institutions classified in CMN’s S1 and S2 segments, covering the period from 2017 to 2023, with a total of 84 documents examined through content analysis. Results: The findings indicate that the most frequently disclosed risks were Market Risk (78%), Credit Risk (52%), and IRRBB (47%). An increase in disclosure levels was also observed during the first two years following the implementation of the Resolution, followed by relative stability and a decline over time. Variations in disclosure were noted across different periods and institutions, suggesting the absence of a consolidated standard for the sector. This highlights the need for progress in establishing clear criteria regarding which risk information is truly relevant to users. Contribution: As a social contribution, the results contribute to the debate on transparency in the banking market. As a practical and regulatory contribution, the findings may support regulatory authorities’ decisions regarding the inclusion or adjustment of minimum requirements for the disclosure of banking risks. Finally, as an academic and scientific contribution, the checklist for assessing the level of disclosure may be used in future research.
Purpose: To analyze the influence of the political and professional profile of public officials on the provision of mechanisms that promote vertical accountability in the local health system in Brazil. Methodology: This qualitative study was developed in two stages. In the first stage, a structured questionnaire organized into thematic blocks was administered to 83 Municipal Health Departments, with the objective of characterizing the professional and political-party profiles of managers and respondents' perceptions regarding vertical accountability instruments. The second stage involved documentary analysis of the official websites of the corresponding 83 municipalities regarding the presence, accessibility, and functioning of vertical accountability instruments. Data were analyzed through documentary analysis and descriptive statistics, organized in electronic spreadsheets, categorized and compared. Results: There is an influence of the political and professional profile of public health managers on the improvement of vertical accountability mechanisms in local governments. The study findings show that secretaries with political party affiliation demonstrated below-average performance in offering or maintaining vertical accountability instruments compared to those without party affiliation. Regarding professional profile, results indicated better performance by health managers with educational background related to health and higher education degrees. Contributions of the study: This study provides original empirical evidence on how individual characteristics of municipal health managers—notably the absence of political party affiliation and professional training in the health field—are positively associated with the existence and effective functioning of vertical accountability mechanisms. By triangulating self-reported data with documentary verification across 83 Brazilian municipalities, the research advances beyond normative literature to demonstrate that the politicization of appointments compromises both the formal availability of these instruments and their actual capacity to promote transparency, responsiveness, and social oversight. These findings reinforce the importance of decoupling technical criteria from partisan logic in appointments to strategic positions within the Unified Health System (Sistema Único de Saúde – SUS in portuguese), thereby contributing to both theoretical debates on subnational governance and policy formulation aimed at strengthening democratic administration in public health.
Purpose: To analyze the perception of coordinators and professors of undergraduate accounting courses at higher education institutions in Pernambuco regarding the characteristics of the Accounting Theory discipline and the effects of Resolution CNE/CES No. 1/2024. Methodology: This study employed a descriptive research design with a quantitative approach and a survey-type outline. It was conducted with 96 public and private Higher Education Institutions (HEIs) in Pernambuco that offer accounting programs. Data were collected through a questionnaire and analyzed using descriptive statistics. The research investigated the characteristics of the Accounting Theory course and the potential impacts of Resolution CNE/CES No. 1/2024. Results: The survey of 17 HEIs in Pernambuco revealed that the majority offer the Accounting Theory course as a mandatory subject, with a predominant workload of 60 hours and no standardization regarding the semester in which it is offered. Most institutions do not require prerequisites, and the most widely used textbooks are those by Hendriksen & Van Breda and Iudícibus. The HEIs are aware of the new Resolution CNE/CES No. 001/2024 and have already begun making adjustments. Despite potential changes, all institutions consider the course to be important for accounting education. Contributions of the Study: This study broadened the analysis of the Accounting Theory course to include all Higher Education Institutions in Pernambuco, encompassing both public and private HEIs. It presented updated data on the course's offering, workload, bibliography, and prerequisites. The research highlighted a significant divergence: most HEIs in Pernambuco do not require prerequisites for the course, unlike what has been identified in public universities in the Northeast region. Another relevant contribution is the analysis of the impact of the new Resolution CNE/CES No. 001/2024, showing that many institutions are already in the process of adapting to the new curricular guidelines and recognize the need to align the course with the competencies expected of graduates.
Purpose: To examines the performance differences between Environmental, Social and Governance (ESG) and traditional funds in the Brazilian market, using risk-adjusted return measures. Methodology: A quantitative approach was used, with secondary data from the Brazilian Securities Commission on the returns of 3,538 investment funds from 2006 to 2026. The Sharpe Ratio and t-test were applied to address this objective. Results: In the graphical analysis, ESG funds showed better performance and higher volatility than non-ESG funds. However, the Student’s t-test showed that these differences are not statistically significant. Thus, there is insufficient evidence to say that the two portfolios perform differently in a statistically meaningful way. Contributions: This study contributes to the academic and practical debate on sustainable investments, providing insights for investors, fund managers, and policymakers seeking to balance financial returns with socio-environmental responsibility.
