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.
