Programa de Pós-Graduação em Ciências Contábeis
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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 Efeitos da gamificação no processo de ensino aprendizagem dos alunos de Graduação em Ciências Contábeis e Administração(Universidade Federal do Rio Grande do Norte, 2024-08-12) Freitas, Susane de Queiroz Vale; Martins, Joana Darc Medeiros; https://orcid.org/0000-0002-5067-0219; http://lattes.cnpq.br/1982549166498884; https://orcid.org/0000-0002-9250-8666; http://lattes.cnpq.br/2020009565331510; Lucena, Edzana Roberta Ferreira da Cunha Vieira; Santiago, Josicarla SoaresThe objective of this study is to analyze the effects of gamification on the performance of Accounting and Business Administration students, examining how the integration of game elements in teaching can influence engagement, motivation, and academic performance in accounting subjects, either by facilitating decision-making or by developing problem-solving skills. Using a qualitative approach, the methodology included the application of a gamified activity, followed by focus group and individual interviews to assess students' perceptions, triangulated with participant observation. The research was conducted at a higher education institution in Caicó/RN during the 2024.1 academic semester, and the sample included 47 students. The results demonstrate that gamification had a positive impact on students' engagement and motivation, creating a more dynamic, collaborative, and interactive learning environment. The application of this methodology facilitated the understanding of complex accounting concepts and improved students' decision-making abilities, which are essential elements in developing professional competencies. However, the research also identified limitations, such as the restriction to only one higher education institution and two specific courses, which may limit the generalization of the results. This suggests that future studies should expand to other management and business fields to more broadly explore the potential of gamification in higher education. In conclusion, gamification shows promising potential to enhance the learning experience in higher education, contributing to the development of more engaged and well-prepared professionals.Master Thesis Os desafios da implantação de um sistema de informação de custos na área de saúde do Estado do Rio Grande do Norte: um estudo de caso no Hemocentro Dalton Cunha(Universidade Federal do Rio Grande do Norte, 2023-10-16) Rocha, Flávio George; Holanda, Victor Branco de; https://orcid.org/0000-0003-1905-8563; http://lattes.cnpq.br/0020718542563344; http://lattes.cnpq.br/2171716647146810; Gomes, Anailson Marcio; https://orcid.org/0000-0003-4055-4422; http://lattes.cnpq.br/1706401049342481; Azevedo, Ricardo Rocha deThe implementation of a cost system has been challenging for subnational entities, which still live a predominantly budgetary culture in their structuring systems. With the advent of the convergence process, gradually, the budget culture is giving way to accounting on the accrual basis, creating a fertile soil for the implementation of a cost system. This research aimed to investigate the challenges faced in the implementation of a cost information system in the health area. A case study was conducted at the Dalton Cunha Blood Center, a unit of the State Department of Health. First, a report was made about the financial recovery of the government and the accounting restructuring of the entity, as initial measures in the process of implementing a cost system. An analysis was carried of the documents and the execution systems of the budget planning and its vision of costs. The data collection, through the questionnaire and interviews, allowed to know the degree of maturity of processes and servers for the implementation of a cost system. As a result, it was observed that the process of implementing a cost system is in an embryonic phase and presents some difficulties, such as the lack of modernization of structuring systems, and in the body studied, the lack of autonomy and the absence of human resources specialists in the area.Master Thesis Efeito Tela na tomada de decisão: uma abordagem experimental em contabilidade(2019-03-01) Soares, José Mauro Madeiros Velôso; Silva, César Augusto Tibúrcio; ; ; Melo, Clayton Levy Lima de; ; Lucena, Wenner Gláucio Lopes;The production and consumption of information for decision-making has increasingly migrated to the use of screens. According to the literature reviewed and theoretical assumptions, the present study aimed to evaluate if there is a difference in decisionmaking between the screen and paper-based media. In the method adopted, participants were randomly grouped to solve tasks on paper, computer or smartphone. The experiment was constructed involving tasks (using real data and hypothetic problems) about: (I) reading comprehension; (II) memorizing read words; (III) solving problems related to the value of money over time and to accounting; and (IV) the effectiveness of impression management. After this, NASA-TLX procedure was completed in relation to the perceived dimensions of workload related to tasks realized. Present research is unprecedented in proposing and verifying the existence of the "screen effect" in accounting decision making. The results obtained with the 293 participants distributed between the media indicate that there is a negative association between the screen-based medium and the understanding and memory of what was read. In relation to the questions of the value of money in time and accounting, no association was verified. It was also evidenced that the management of impressions was effective and there are indications of a greater propensity to the graph management in the screens. Additionally, the mental workload perceived by the participants was shown to be different in relation to the medium used, the perceived role as the paper is superior related mental demands. The implications of the research are that computational means may not be paper equivalent and require evolution to try to reduce or mitigate the negative aspects of the screens.Master Thesis Uma visão exploratória da atuação do Contador nos meios alternativos de resolução de conflitos(2018-07-31) Santos, João Victor Joaquim dos; Borges, Erivan Ferreira; ; ; Lima, Diogo Henrique Silva de; ; Fernandes, Bruno Vinícios Ramos;This research aims to contribute to accounting literature to analyze the Alternative Dispute Resolution used as new niche markets for accounting professionals. For that, interviews were conducted with four arbitrators and mediators from three mediation and arbitration institutions located in Natal/RN and São Paulo/SP. Additionally, it was made a data collection of the profile of the procedures solved by the Mediation and Arbitration Chamber of the state of Rio Grande do Norte. The results showed that there is a niche market to be explored by the accountants in both chambers surveyed, taking into account many of the cases discussed in these institutions involve patrimonial matters. Furthermore, the respondents already perceive the importance of the accountant contributing significantly to the development of the Alternative Dispute Resolution, and affirm that they can exercise diverse functions in both mediation and arbitration proceedings. Although the multiple opportunities for operate, it was verified that the participation of the accounting professional in these institutions is still incipient. The possible explanations for this situation are the preference of the entities for professionals with degree in law, the lack of knowledge of the professional about the possibility of acting in these areas, or even the lack of preparation, from graduation to lato sensu. Therefore, it is recommended for professionals and future accountants, who wish to dedicate themselves to ADRs, who seek beyond the technical knowledge necessary to perform the functions of mediator, arbitrator or accounting expert, it is necessary to be closer to professionals who already work in the area, participating the events promoted as congresses, workshops, meetings.Master Thesis Análise da efetividade da aprendizagem baseada em projetos no desenvolvimento de competências, habilidades e atitudes no ensino superior de contabilidade(2018-05-18) Silva, Clara Monise; Araújo, Aneide Oliveira; ; ; Bispo, Ana Carolina Kruta de Araújo; ; Lucena, Edzana Roberta Ferreira da Cunha Vieira;The exercise of the accounting profession has challenged its practitioners to guide and make decisions in the context of complex variables and dynamic environment. To improve it, a preamble to new paradigms of learning and active methodologies is needed. Project Based Learning is an active teaching strategy that enables students to develop skills and abilities to solve problems in the business environment through the achievement of a project. The purpose of this research is to analyze the effectiveness of the application of the Project Based Learning - ABP methodology in the development of competencies in the Business Controllership discipline. To reach the objective of this study, a descriptive research was carried out, with quantitative-qualitative approach to the problem. The data collection was done through participant observation, application of questionnaires with the students and documentary analysis. The analysis of the questionnaires was done by spreadsheets, by the tstudent test and then it was made an analysis of the content of the reports delivered at the end of the application of the method. The results showed that the students agree that the ABP allowed the development of skills, abilities and attitudes for the exercise of the accounting profession. Students still claim to learn more from traditional methods of teaching but consider ABP also a good teaching methodology and it brings good contributions to accounting teaching. Finally, it is concluded that the application of Project Based Learning has shown to be effective in the development of skills, abilities and attitudes in the teaching of Accounting, specifically in the Discipline of Corporate Controllership.Master Thesis Problem based learning: a percepção dos discentes acerca das competências desenvolvidas na disciplina de controladoria empresarial na Universidade Federal do Rio Grande do Norte(2017-03-13) Freire, Tahiana Martins; ; http://lattes.cnpq.br/4460316018073490; ; http://lattes.cnpq.br/0375803631531841; Lima, Diogo Henrique Silva de; ; http://lattes.cnpq.br/0517005437973793; Rêgo, Thaiseany de Freitas; ; http://lattes.cnpq.br/0964977646712026The traditional teaching method, in which the student is a passive agent in the learning process, becomes lagged behind an increasingly demanding professional field of the accountant, and the Y generation, which has differences in the way that work and social relations are viewed. Therefore, HEIs need to be prepared for the training of such professionals who have different characteristics from previous generations. Active teaching methodologies, such as Problem Based Learning (PBL), help in the process of empowerment of this generation, since one of its purposes is to assist the student in the construction of his own learning, making him more active in teaching and learning process. In view of this, the present research aims to analyze how students perceive the development of skills through the application of problem-based learning, on curricular component of Business Controllership. The study was carried out with 24 students from the Accounting Sciences Course, at the beginning of the semester of 2016, in which a first and second unit was taught using the traditional teaching method, and a third unit for the PBL method. The technique used was not the object of a quasi-experimental study, characterizing itself as a descriptive research, with a qualitative and quantitative approach. A data collection was performed through questionnaires applied to students and by participatory observation. Data analysis was performed using spreadsheets, t-student test and content analysis. The results show that competencies are in accordance with the application of the PBL. Search Results: 50% self-evaluate worse than your work group for skills development; 91.30% affirm that they invest more time in research; 95.65% believe that they learn more through the PBL, because it enables them to construct their own knowledge; All of them claim that this is a good methodology; 69.57% consider PBL better than the traditional teaching method; And 86.96% believe that the PBL should be used in other subjects of the Accounting course. Although 78.26% of the students did not have difficulties for the development of the PBL, there were some difficulties with an elaboration of the problems, hypotheses, questions of research, report, and with the administration of the time and execution of the roles of each Perceive Student. It is understood that a PBL application is a challenge for both students and teachers, who need to carefully plan each step in the development of the methodology.