Programa de Pós-Graduação em Ciências Contábeis
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Master Thesis Sala de aula invertida: percepção dos alunos de Ciências Contábeis da UFRN, a luz da teoria da autodeterminação(Universidade Federal do Rio Grande do Norte, 2025-07-23) Ferreira, Thallia Oliveira; Martins, Joana Darc Medeiros; https://orcid.org/0000-0002-5067-0219; http://lattes.cnpq.br/1982549166498884; http://lattes.cnpq.br/0484490125024445; Lima, Diogo Henrique Silva de; https://orcid.org/0000-0001-8463-1421; http://lattes.cnpq.br/0517005437973793; Bispo, Ana Carolina Kruta de Araújo; https://orcid.org/0000-0002-0664-8575; http://lattes.cnpq.br/0359890997459713Active teaching methodologies have gained prominence in educational settings by fostering greater student engagement in the learning process and encouraging the development of skills such as critical thinking, logical reasoning, and problem-solving. Among these methodologies, the flipped classroom stands out for promoting student autonomy. This study aims to analyze the perceptions of Accounting students at the Federal University of Rio Grande do Norte regarding the learning process in the course Business Practice I, considering their experiences with both traditional lecture-based and flipped classroom models, through the lens of SelfDetermination Theory. The research is descriptive in nature and adopts a qualitative approach. The sample comprises 22 students enrolled in Business Practice I from the 2023.1 to the 2024.1 academic periods. It is worth noting that the study was approved by the appropriate Research Ethics Committee. Data collection was conducted through focus groups with semistructured interviews, dividing the students into those who experienced traditional methodologies and those who participated in the flipped classroom. The data were analyzed using Bardin’s (2016) content analysis method, which consists of three phases: pre-analysis, material exploration, and treatment of results. Data were coded and categorized using ATLAS.ti software, resulting in nine code groups: lecture-based; flipped; self-determined environment: flipped method; self-determined environment: lecture method; challenges of the flipped classroom; challenges of the lecture method; difficulties in the course; motivation for attending the course using the flipped method and the lecture method. Students who experienced the active methodology highlighted the flexible schedule for completing tasks, the effectiveness of videos in understanding the content, and positive interaction with the instructor. However, critical issues included poor time management, often leaving tasks until the last minute and a lack of motivation among some students, with activities perceived merely as obligations. In the lecture-based method, data indicated a lack of support for student autonomy and active engagement, due to the rigid structure of the classes and limited freedom to organize their studies. Finally, the results showed that students faced both technical and cognitive difficulties in both methods. In the traditional approach, students frequently reported completing assignments mechanically, focusing on submission rather than understanding accounting processes. In the active method, although the format had the potential to enhance skills, particularly through videos and practical activities, limitations such as poor video quality and low audio impaired their development.Master Thesis Qualidade da informação contábil no setor público sob a perspectiva da conformidade: um estudo das capitais brasileiras(Universidade Federal do Rio Grande do Norte, 2025-08-27) Mulatinho Júnior, Luiz Hilário; Silva, Josimar Pires da; http://lattes.cnpq.br/9929424673911279; http://lattes.cnpq.br/5197901560521694; Mota, Renato Henrique Gurgel; https://orcid.org/0000-0001-8439-7540; http://lattes.cnpq.br/6602112968915730; Santos, Paulo Sérgio Almeida; http://orcid.org/0000-0003-1297-7233; http://lattes.cnpq.br/9024298296292756This research addresses the Quality of Accounting Information (QIC) in the public sector, considering the aspects of transparency, compliance, and informativeness as fundamental to assessing the legitimacy of government accounting information. The Quality of Accounting and Tax Information Indicator (ICF), developed by the National Treasury, is used as a proxy for QIC. The research is structured in two chapters: the first investigates the relationship between accounting and tax compliance and transparency, analyzing its scientific validity from the perspective of legitimacy theory; the second chapter evaluates the statistical relationships between accounting compliance and government financial condition, based on legitimacy theory. A sample of Brazilian capital cities was used, chosen due to their greater data availability and information structure. The research is based on the assumption that transparent and compliant accounting information strengthens public accountability and serves as a tool for public assessment of management.Master Thesis Regulação econômico-financeira: análise do impacto na eficiência dos serviços de abastecimento de água e esgotamento sanitário no Brasil(Universidade Federal do Rio Grande do Norte, 2025-06-24) Cruz, Gilka Alice Alves da; Barbosa, Alexandro; https://orcid.org/0000-0001-8572-0637; http://lattes.cnpq.br/5747730761816822; http://lattes.cnpq.br/6791078907498999; Carvalho, Anne Emilia Costa; https://orcid.org/0000-0002-0191-7115; http://lattes.cnpq.br/6803076056551170; Simões, Pedro Tiago FranciscoWater supply and wastewater services are essential for the population’s quality of life and must be provided efficiently. Efficiency in the provision of these services is fundamental to ensure greater productivity in service delivery, and regulation can contribute to improving efficiency. This study investigated the influence of economic-financial regulations on the spending efficiency of Brazilian concessionaires between 2017 and 2022. The sample comprised 89 service providers and 50 regulatory agencies, analyzing the regulations and their economic-financial indicators to test their relationship with the efficiency of these companies. The analysis was divided into two stages: initially, the efficiency of the providers was assessed using the Dynamic Network DEA model; subsequently, the relationship between economic-financial regulations and efficiency was examined through regression analysis. The global efficiency result showed an average of 78.18% over the period, with operational efficiency (83.37%) higher than economicfinancial efficiency (72.7%). Regarding regulation, non-regulated companies did not demonstrate higher efficiency compared to regulated ones. The regression indicated a negative relationship between the number of indicators and efficiency, while the number of economic-financial regulations did not show a significant influence on efficiency levels. Furthermore, with regard to the productivity of service providers, no evidence was found that regulatory incentives improve the productivity of the concessionaires.Master Thesis Retirada de IPOs no mercado de ações brasileiro: determinantes e consequências(Universidade Federal do Rio Grande do Norte, 2025-06-05) Freire, Isaac Barros Dias; Freitas Neto, Raimundo Marciano de; http://lattes.cnpq.br/8096228816976057; http://lattes.cnpq.br/6388773693531591; Barros, Lucas Ayres Barreira de Campos; https://orcid.org/0000-0002-9319-1306; http://lattes.cnpq.br/0198661144573382; Ermel, Marcelo Daniel Araújo; http://lattes.cnpq.br/5315982449740829This research examines the withdrawal of initial public offerings (IPOs) in the Brazilian stock market, analyzing both the occurrence and the factors associated with this decision. It explores the reasons why companies choose to cancel their IPOs and the consequences of such withdrawals for future capital-raising efforts. Based on a sample of 220 IPOs initiated between 2016 and 2023, of which 58% were canceled, the research employs a logistic regression model to identify factors that increase the likelihood of cancellation, such as board independence, company size, profitability, and market conditions. Additionally, the study evaluates the impact of IPO withdrawal on subsequent capital-raising attempts, showing that companies that cancel their offerings may face greater challenges in future issuances, including longer timelines and smaller amounts raised when compared to similar emissions. The research identified that governance structure is a key factor influencing withdrawal, while a history of cancellation reduces the capital raised in reissuances. The study contributes to the literature by addressing the underexplored topic of canceled IPOs in Brazil and providing insights for investors and managers regarding the risks and benefits of this decision.Master Thesis A relação econômica do crédito de carbono e o retorno sobre o patrimônio líquido: uma análise quantitativa em empresas listadas na B3, no período de 2021 a 2023(Universidade Federal do Rio Grande do Norte, 2025-05-30) Lopes, Ana Rachel Saraiva; Oliveira, Atelmo Ferreira de; https://orcid.org/0000-0001-8861-0724; http://lattes.cnpq.br/5033606012933010; Lucena, Edzana Roberta Ferreira da Cunha Vieira; https://orcid.org/0000-0003-4563-2602; http://lattes.cnpq.br/4055324644123917; Nicácio, Antônio Gustavo; https://orcid.org/0000-0002-2207-820X; http://lattes.cnpq.br/3195366690436337Climate change has driven the development of economic mechanisms aimed at mitigating environmental impacts, such as the carbon credit market. In this context, this research aims to analyze the relationship between the participation of companies in the Carbon Efficient Index (ICO2) of B3 and their financial performance, measured by Return on Equity (ROE), in the period from 2021 to 2023. The study is characterized as descriptive, with a quantitative approach, using statistical analysis of the collected data. The sample includes 109 companies listed on B3, excluding financial institutions and companies with low governance levels. Descriptive, exploratory, and inferential analyses were applied using the JAMOVI and R software. As a result, the research showed that companies participating in the Carbon Efficient Index (ICO2) achieved, on average, an increase of 0.151 percentage points in Return on Equity (ROE) compared to companies that did not join, providing valuable information for investors' strategic decisions and for strengthening corporate sustainability policies.Master Thesis Dinâmica de valor: o efeito da estrutura de capital e da política de dividendos no setor de Utilities em mercados emergentes(Universidade Federal do Rio Grande do Norte, 2025-03-27) Silva, Matheus Souza; Tavares, Adilson de Lima; https://orcid.org/0000-0002-7800-9473; http://lattes.cnpq.br/0428428556686066; Barbosa, Alexandro; Lima, Lauro Vinício de AlmeidaThis study explores the influence of capital structure and dividend policy on the market value of companies in the Utilities sector in emerging markets, focusing on the BRICS countries from 2018 to 2023. The research aims to fill gaps in the financial literature, which typically concentrates on developed markets that are more stable and predictable. In contrast, emerging markets face challenges such as high volatility, weak governance, and reliance on external capital, factors that can impact the effectiveness of traditional financial strategies. The sample consists of 266 companies, with data obtained from the Eikon Refinitiv platform, complemented by annual reports and stock exchange records. The methodology employs a quantitative, descriptive, and explanatory approach, utilizing econometric modeling to analyze the relationship between financial leverage, dividend policy, and market value. The study also considers the impact of regional macroeconomic variables, such as inflation and GDP, following a hypothetical-deductive approach. Capital structure and dividend policy are regarded as crucial factors for market value, especially in riskier environments typical of emerging markets. The analyzed period includes significant economic events, allowing an assessment of corporate resilience in response to external shocks. The results indicate that financial leverage positively impacts market value, whereas dividend policy has a negative effect, suggesting that investors associate high dividends with lower future growth. The interaction between these variables proved to be complex, requiring careful analysis, particularly in regulated sectors. Additionally, inflation emerged as a relevant factor, increasing risk perception. This study contributes to understanding the effects of capital structure and dividend policy in emerging markets, providing insights for academics and managers to develop financial strategies better suited to volatile and uncertain environments.Master Thesis Subjetividade na interpretação dos dispositivos das sentenças judiciais e seus efeitos na perícia contábil em cumprimento de sentença(Universidade Federal do Rio Grande do Norte, 2025-03-31) Santos, Everton Gomes dos; Lima, Diogo Henrique Silva de; https://orcid.org/0000-0001-8463-1421; http://lattes.cnpq.br/0517005437973793; http://lattes.cnpq.br/8830465974924643; Borges, Erivan Ferreira; Dantas, José Marilson MartinsForensic accounting is essential in the liquidation and enforcement of court judgments, ensuring the precise quantification of amounts and the fulfillment of rights recognized in court. However, omissions and a lack of clarity in judicial rulings often introduce subjectivity into forensic accountants’ interpretations, affecting the definition of technical criteria and methods in the production of expert evidence. This study used a mixed qualitative-quantitative approach to analyze how subjectivity resulting from gaps in judicial rulings impacts forensic accounting in sentence enforcement proceedings in the civil courts of Natal/RN between 2020 and 2022, evaluating its effects on expert report challenges, process duration, and costs. The research examined 204 cases, including a qualitative analysis of 16 subjective judicial rulings, and employed statistical methods such as Pearson correlation, logistic regression, and OLS. Qualitative findings suggest that technical omissions in judicial decisions create room for interpretation by the expert, leading to subjectivity and challenges to the expert report. From a quantitative perspective, the results reveal that technical omissions in 15.69% of cases significantly increase the probability of appeals to the third instance (odds ratio 2.7034, p < 0.05) and of motions for clarification (odds ratio 2.8805, p < 0.05), but counterintuitively reduce by 60.24% the chance of requests for clarification or challenges to the expert report (odds ratio 0.3976, p < 0.05). No direct relationship was found between omissions and process duration, except when moderated by third-instance appeals, which extended the time for evidence production by 68.20% (p < 0.05). The absence of direct cost data limited the analysis, but proxies such as new expert reports (5.88%) suggest indirect impacts. Grounded in legal and accounting communication theory and the Plain Language Movement, the study underscores the need for greater precision in judicial drafting to reduce interpretative discrepancies, mitigate challenges, and enhance efficiency and legal certainty in sentence enforcement.Master Thesis Influência das áreas de formação acadêmica nos traços da Dark Tetrad dos discentes da Universidade Federal do Rio Grande do Norte(Universidade Federal do Rio Grande do Norte, 2024-12-19) Barbosa, Cláudia Cristina Oliveira de Lima; Melo, Clayton Levy Lima de; https://orcid.org/0000-0003-4397-115X; http://lattes.cnpq.br/3592016274832763; http://lattes.cnpq.br/2458574936871180; Dantas, Marke Geisy da Silva; Azevedo, Yuri Gomes PaivaThis study analyzes the influence of academic field of study on the personality traits of the Dark Tetrad in students at the Federal University of Rio Grande do Norte. Over the past two decades, there has been a significant increase in research on how the traits of Machiavellianism, narcissism, psychopathy, and sadism manifest in organizational contexts. These four personality traits have been grouped together to form the Dark Tetrad. Using a quantitative and descriptive approach, through the application of a questionnaire, the research aims to investigate the presence and influence of the personality traits that make up the Dark Tetrad in 378 university students at UFRN, covering various academic fields. The results of the study reveal Machiavellianism as a predominant trait, associated with strategic and discreet behaviors, while narcissism manifests as an inflated self-image. On the other hand, psychopathy and sadism are largely rejected, indicating higher emotional maturity and social conformity. Machiavellianism showed an average score of 3.46 in the general sample and 3.58 among students of Accounting, suggesting more manipulative and competitive behaviors typical of highly competitive academic areas. Narcissism had an average score of 2.73 in the general sample and 2.77 among students of Accounting, indicating its presence but to a lesser extent than Machiavellianism, with more focus on the ability to influence others than on self-image. Psychopathy showed an average of 1.94 in the general sample and 1.85 among Accounting students, reflecting a low prevalence of this unethical trait among the students. Sadism, with average scores of 2.30 in the general sample and 2.18 among Accounting students, also showed a low prevalence, reinforcing the idea that sadism is not a prominent trait in academic environments. These results suggest that traits such as Machiavellianism and narcissism are more common in competitive academic fields, while psychopathy and sadism are less prevalent, highlighting the need for educational strategies that foster a more ethical and collaborative environment. These traits vary according to gender, age, and academic fields, with more competitive courses such as Accounting favoring manipulative characteristics, while fields like Linguistics and Health Sciences prioritize ethical and collaborative interactions. The relevance of this study lies in the importance of the Dark Tetrad for identifying psychobehavioral characteristics in decision-making processes, both in academic and professional settings, significantly contributing to national and international literature by exploring the influence of academic fields of study on the personality traits of this dark triad.Master Thesis Efeitos da atuação política dos governadores dos estados brasileiros na captação de transferências voluntárias(Universidade Federal do Rio Grande do Norte, 2024-12-26) Carvalho, Caio Lucas Rocha de; Vieira, Luís Manuel Esteves da Rocha; https://orcid.org/0000-0001-7850-7838; http://lattes.cnpq.br/6524384879855273; http://lattes.cnpq.br/9626880381044436; Lima, Severino Cesário de; Santos, Yuri Dantas dosThis study analyzes the effects of governors' political actions on securing voluntary transfers from the Union's budget to the Federated States, emphasizing their career experience and political dynamics with the actors involved in approving the Brazilians Annual Budget Law (Lei Orçamentária Anual). Considering that discretionary transfers are essential for implementing public policies of mutual interest, this research provides insights into whether agents with different levels of articulation and experience have similar capacities to secure resources allocated to government policies. The study contributes to the literature by analyzing how governors' political actions influence power dynamics, public management, and the distribution of resources within Brazilian federalism. While much of the existing literature focuses on transfers directed to municipalities, this work emphasizes governors' political roles in securing voluntary transfers for states, addressing a significant gap in the understanding of intergovernmental relations and the functioning of federalism in Brazil. To achieve this objective, panel data regression was employed, covering the period from 2011 to 2023, considering the superior quality of the data from the Superior Electoral Court (Tribunal Superior Eleitoral - TSE) database. Additionally, data from the Brazilian Center for Analysis and Planning (Cebrap) were used to quantify attributes related to political alignment. The results contribute to a deeper understanding of the interaction between fiscal federalism and political dynamics in Brazil, enabling analyses of the potential impact of political leaders with consolidated trajectories compared to those emerging as new actors in the political arena. Parliamentary representation in the Deputies Chamber (Câmara dos Deputados) is positively associated with the transfers received, highlighting its relevance as a bargaining element. However, political alignment with other institutional actors, such as the President of the Republic and the Budget General Rapporteur, and the governors' political experience were not significant, indicating the possible protagonism of the parliament in the analyzed context. Thus, the findings demonstrate that the distribution of transfers more intensely reflects parliamentary interests, contributing to the understanding of power relations in Brazilian fiscal federalism.Master Thesis Índice de sustentabilidade empresarial e performance financeira das utilities no Brasil(Universidade Federal do Rio Grande do Norte, 2024-08-26) Sena, Wiviane Maria Leite de; Barbosa, Alexandro; https://orcid.org/0000-0001-8572-0637; http://lattes.cnpq.br/5747730761816822; http://lattes.cnpq.br/4666400141203779; Vieira, Luis Manuel Esteves da Rocha; Simões, Pedro Tiago FranciscoCorporate sustainability is increasingly accepted, and is seen not only as an ethical choice, but also as a smart strategy for companies seeking to operate efficiently. In this context, companies play the role of social agents, as they have the responsibility to serve their main stakeholders and contribute to the sustainable development of the region in which they operate. Financial statements are sources of data that allow financial policy makers to evaluate economic scenarios when making decisions. In view of this, this study aims to analyze the relationship between the Corporate Sustainability Index (ISE) and the economic and financial indicators of utilities listed on the Stock Exchange, using data extracted from the companies' financial statements. The chosen methodology was panel data analysis, using regression models to evaluate the relationship between financial indicators and the share of the ISE B3 portfolio. The sample includes 39 companies from the water and sanitation, electricity and natural gas sectors, from 2010 to 2023. The results demonstrated a statistically significant relationship between profitability and inclusion in the index, so that the findings do not reject hypothesis 1, but reject hypothesis 2, indicating that greater liquidity does not have an impact on adherence to the ISE B3 portfolio.