Research in Accounting and Controllership
Each stricto sensu Postgraduation program recognized by CAPES divides its scientific research in the so-called “Research Areas”. The advisors organize their projects, which the candidates adhere to, around these areas. These areas represent the core competences of the faculty members of the Program, and therefore grant the course its identity.
In the course of the first year, the students will adhere to the advisors’ ongoing research projects, who are already part of research groups and are aligned with the program’s cross-sectional projects. They can also propose their own research interests to the advisors, who will assess the feasibility and adherence to the research focus of the program.
Our Master’s and PhD program are structured in two research areas, which represent the competences internally developed in subjects and knowledge production: financial accounting and finance and controllership.
The area accounting education is under development, which intends to serve the two research areas that currently exist. It is focused on training faculty members for the accounting area, on the structuring of accounting curricula and on distance education.
A) Financial Accounting and Finance
In this research area, themes are investigated that are focused on the production, dissemination, use and regulation of accounting information by users external to the organizations, such as Investors, Government, Regulatory Agencies, External Control entities (in the case of public organizations). Research activities in this area are preferably part of the cross-sectional projects and are allocated in the research groups.
|Name of the project
|Management control in Brazilian companies: knowledge production based on practices||Amaury José Rezende|
|An analysis of the influence of institutional factors on the adoption of accounting and environmental management practices||Amaury José Rezende|
|Risk analysis in financial markets||Fabiano Guasti Lima|
|Corporate finance: governance, structure and cost of capital, profitability and value creation – grt finance group||Fabiano Guasti Lima|
|Includindg sustainability in the economic-financial analysis of Brazilian companies||Fabiano Guasti Lima|
|Computer methods for the analysis and prediction of financial data||Fabiano Guasti Lima|
|Verification of the accuracy and dispersion of forecasts in the Brazilian capital market: a comparative study on the ifrs adoption pattern and the predictive quality of accounting information||Fabiano Guasti Lima|
|Environmental liability flow in potentially polluting companies||Maisa de Souza Ribeiro|
|Development of cash management policies in Brazilian companies||Marcelo Botelho da Costa Moraes|
|Development of cash management policies using hybrid computer models||Marcelo Botelho da Costa Moraes|
|Financial strategies, structure and cost of capital of Brazilian organizations||Maurício Ribeiro do Valle|
|Taxing, governance and transparency||Silvio Hiroshi Nakao|
|Convergence of accounting choices made by open companies from the glass countries||Sirlei Lemes|
|An assessment of the comparability of financial reports||Sirlei Lemes|
|Accounting choices||Vinícius Aversari Martins|
In this research area, the production and use of accounting information for control and decision purposes in private or public organizations are focused on, as well as in value chains or other organization forms of economic activity. This includes information, performance and economic and operational efficiency models and systems. Research activities in this area are preferably part of cross-sectional projects and are allocated in the research groups.
|Name of the project||Responsible Advisor|
|Accounting teaching in Brazil: opportunities and challenges||Adriana Maria Procópio de Araujo|
|Dissemination of accounting reform in the Brazilian municipal sphere||André Carlos Busanelli de Aquino|
|Explanations for the disclosure of performance information in the Brazilian public administration and solutions for improvement||André Carlos Busanelli de Aquino|
|Maturity of accounting information in Brazilian cities||André Carlos Busanelli de Aquino|
|Performance and transaction cost models in intra and interorganizational contracts (public sector and non-financial agents)||André Carlos Busanelli de Aquino|
|The profile of the accounting professional in Brazil||André Carlos Busanelli de Aquino|
|Financial-pedagogical proposal for the management of Brazilian public primary schools to contribute to the improvement of school performance on the Brazil test||Carlos Alberto Grespan Bonacim|
|Governança corporativa em cooperativas||Davi Rogério de Moura Costa|
|Accountability and performance of PPP contracts for basic sanitation in Brazilian cities||Eugênio José Silva Bitti|
|Experience model of intercultural learning in business simulators||José Dutra de Oliveira Neto|
|International research exchange on cooperatives||Sigismundo Bialoskorski Neto|