Programa de Pós-Graduação em Ciências Contábeis
Permanent URI for this communityhttps://repositorio.ufrn.br/handle/123456789/23372
Browse
26 results
Search Results
Master Thesis Transparência fiscal e controle social: uma análise da publicidade, compreensibilidade e utilidade das informações públicas sobre a despesa com pessoal do estado do Rio Grande do Norte(Universidade Federal do Rio Grande do Norte, 2019-08-12) Aguiar, Mariana Cunha de; Lima, Diogo Henrique Silva de; https://orcid.org/0000-0001-8463-1421; http://lattes.cnpq.br/0517005437973793; http://lattes.cnpq.br/9695400021366805; Borges, Erivan Ferreira; http://lattes.cnpq.br/3783480339573449; Santiago, Josicarla SoaresThe large volume of personnel expenses in federated entities in Brazil compromises the prioritization of health, education, infrastructure and even investments actions, so it is imperative to comply with legal requirements in the search for responsibility in fiscal management. Among the measures, the evolution of personnel expenses should be monitored, following the limits and measures of reframing, in case the threshold is exceeded, in addition to disclosing sufficient information in order to comply with the constitutional precept of public accounts transparency and allow the control and participation of society through social control. In this sense, through the case study in the State of Rio Grande do Norte, the data disclosed in the transparency portals of the executive, judiciary, legislature, Court of Auditors and the Public Prosecution Service were analyzed in the period from 2015 to 2017 under the perspective of transparency active, in the dimensions of information visibility and inference capacity and in the vertical down ward and inward horizontal directions. There was a low level of publicity, comprehensibility and usefulness of information related to personnel expenses, mainly in relation to the verification of compliance with the limit of personnel expenses established in the LRF, with a view to adopting different methodologies for its determination without the correct disclosure in Explanatory Notes and Complementary Reports of the information necessary for verifiability of both methods. The lack of disclosure of relevant information on the expenses that make up and those that are excluded from the personnel expenses, undermine the understanding and reliability, allowing to infer that there is privileged information of the public managers in relation to society, configuring the asymmetry of information. Concludes that the low transparency of the public accounts conceals the true fiscal result of the organs and powers of the State of the RN from personnel expenses, since it has exceeded the limit of the LRF since 2015 without taking measures to control it.Master Thesis Elementos norteadores da relação orientador-orientando: evidências no mestrado acadêmico em ciências contábeis da UFRN(2019-07-31) Barbosa, Ilana Inácio da Silva; Lucena, Edzana Roberta Ferreira da Cunha Vieira; ; ; Silva, Adriana Rodrigues; ; Lima, Diogo Henrique Silva de;This study aims to investigate in the view of orientandos and orientadores the guiding elements of this relation in the dissertation process of the MSc in Accounting Sciences of the Federal University of Rio Grande do Norte. For this, interviews were conducted with 14 orientandos and 8 program leaders. The analyzes of the interviews were carried out through content analysis, with the assistance of ATLAS.ti®. The research approach was qualitative. The results on guideline practice demonstrate convergence in the dyad accounts when reporting unsystematic encounters during the writing of the dissertation. Regarding the competences, the interviewees mentioned those of a technical and behavioral nature. Regarding the behavioral difficulties, the majority of the orientandos and orientadores showed the inexistence of difficulties of this kind. Regarding the behavioral factors that facilitated the orientation, the subjects were informed by their involvement with the theme, their availability, the autonomy of choosing the theme, the supervisor's empathy, zeal, confidence, motivation, patience, independence in work and respect and punctuality as aspects that contributed to the relationship. The advisors cited humility, autonomy, resilience, responsiveness, synergy and determination. Concerning convergences, thematic and methodological issues were reported in pairs. On the divergences, the majority of the orientandos reported those of theoretical and methodological character. For the minority of the advisors, they pointed out the lack of discipline of the orientandos. Regarding the choice of theme, a small asicronia in the speech of the dyad was noticed. About the accounts of the ease with the writing, a tuning was perceived. In relation to the ease with the literature, there were similarities in the binomial speeches, indicating a lack of initial knowledge of the literature during the elaboration of the dissertation. On facilities with the methodology, the pairs reported that they immediately had no domain. Regarding the operational difficulties, some orientandos and orientadores revealed the methodological and thematic ones. On the operational factors facilitating orientation, the methodological, thematic and literary affinity was identified in the dyad's view. With regard to the misunderstanding between the pairs, orientandos and guiding ones revealed the nonexistence of these. On particular problems, there were similarities in the speech of the dyad about some reports of health problems, the profession and the family context. As a suggestion for improvement in orientation the orientandos recommended an alignment of the subject with the supervisor, timely feedback, a rearrangement in orientation, being accessible, understanding the side of the orienting, transparency in the relation of the dyad, the opening of the advisor to new subjects and the good sense of both sides. The advisors suggested an agenda of meetings with the students, the recognition of the orienting profile and the respect of their particularities, a better follow-up of the student from the beginning of the course, the synergy between the peers and the aspects of the research and the stimulation to the critical spirit of the student.Master Thesis Um estudo sobre a influência da área de conhecimento e do grau de instrução na aversão à perda(2019-04-30) Souza, Jocykleber Meireles de; Melo, Clayton Levy Lima de; ; ; Lima, Diogo Henrique Silva de; ; Rêgo, Thaiseany de Freitas;This research aims to investigate the association of loss aversion behavior with the area of knowledge and the degree of academic instruction of the students of the Institutions of Higher Education (IES) of the State of Rio Grande do Norte. For that, a structured questionnaire composed of 16 questions based on the study of Kahneman and Tversky (1979) was applied. The data collection instrument was housed in google forms and sent to undergraduate and graduate students of the Federal University of Rio Grande do Norte (UFRN) and the Federal University of the Semi-Arid (UFERSA) of the nine major areas of knowledge, divided by the National Council of Scientific and Technological Development (CNPq), obtaining a final sample of 3864 respondents. As a technique of analysis, we used descriptive statistics and the Chi-square test, of adherence and independence. The main results suggest that, as evidenced by the study by Kahneman and Tversky (1979), the sample of the present study is significantly more averse to risk for gains and risk-prone to losses, indicating the presence of loss aversion. In relation to the influence of the area of knowledge, it was verified that the people of the Biological Sciences (CB) areas; Human Sciences (CH) and Linguistics, Letters and Arts (LLA) presented less vulnerability to the effects of loss aversion. Regarding the degree of academic instruction, there was no association with loss aversion.Master Thesis Governança das aquisições na administração pública federal: um estudo exploratório sobre a comissão de apoio técnico contábil para fins licitatórios na UFRN(2019-05-24) Gonçalves, Augusto César Silva; Gomes, Anailson Márcio; ; ; Silva, José Dionísio Gomes da; ; Vieira, Eduardo Tadeu;This dissertation seeks to examine how the Federal Public Administration (APF) can use the work of a Technical Accounting Support Committee (CATC) for bidding purposes, as a mechanism for Governance of Procurement. The descriptive, qualitative and case study approaches are based on the concepts of Public Governance, Institutional Theory and the available literature on risk management and procurement governance in the public sector, as well as the prerogative Of the General Law of Tenders. The factors that motivated the creation of CATC, describing the work carried out by CATC, were analyzed, analyzing the content of the notes evidenced in the Technical Opinions issued by CATC, using qualitative data analysis software ATLAS.ti® and examining the evidence statistics that characterize effectiveness in their developed works. The results show that the mitigation of the inherent risk of contracting or public acquisition, referring to the various possibilities of non-compliance of the object tendered, still in the selection phase of the supplier, is the form of contribution to the risk management of the acquisitions. Factors related to contractual breaches experienced by APF, mainly contracts related to engineering works and outsourcing, resulted in the creation of the CATC object of this study. The content of the opinions issued by the Commission shows the level of diligence carried out by the university, and it can be seen that the companies that have not been able to verify the existence of all the accounting balances presented by them. The results also showed that CATC's work has led to a decrease in the indicators presented by the bidders, characterizing that the companies did not prove all the assets and liabilities used as a basis for calculating the economic and financial indicators required in the events, resulting in the disqualification of these companies in the hiring process.Master Thesis Teoria da autodeterminação: um estudo com alunos de contabilidade das instituições de ensino superior do Estado do Rio Grande do Norte(2019-04-26) Quirino, Márcio César de Oliveira; Araújo, Aneide Oliveira; ; ; Martins, Joana Darc Medeiros; ; Leal, Edvalda Araújo;The present study analysed how the sociodemographic and professional profile variables of the students affect the dimensions of academic motivation of Accounting Sciences’ students from the perspective of the theory of self-determination. For this purpose, it used the following sociodemographic and professional profile variables: gender; study shift; high school type; university type; living in the same city as the university, travelling time; if receiving scholarship or not, what activity they do and participation on projects. In order to reach this goal, 766 students from 6 public and private universities from the State of Rio Grande do Norte were inquired. The institutions were identified according to the Education and Culture Ministry (MEC) and selected in line with an examination undertaken by the Federal Council of Accounting (CFC) in 2018.2. A section questionnaire was applied: the first was composed of characterization questions; the second determined the Academic Motivation Scale (EMA) proposed by Sobral (2013); the third was composed of questions about students' own perceptions regarding factors that may affect their motivation and the attribution of a grade to their self-perception performance associated with the course; on the fourth, they were asked in a discursive way about what would impact their motivation and in which way professors would contribute to their motivation.. The instrument is composed of 28 items, contemplating the constructs of the self-determination continuum. Seven questionnaires were eliminated due to inconsistencies in the filling, resulting in a total of 803 validated answers. Lastly, the final sample was supported by 766 research instruments. The results of the average difference tests, relating self-perception and characterization variables, show that the gender and age did not present significant differences among the analysed groups, which corroborate with the findinds of Viana (2012). In addition, the variables that refer to the city where the student lives and being a scholar did not present a difference among the groups. The results of the Multiple Linear Regression Model showed that the Motivation Intrinsic for to know, Motivation Intrinsic to experience and amotivation constructs were statistically significant to explain self-perception. In other words, at the significance level of 1%, the Motivation Intrinsic for to know, Motivation Intrinsic to experience variables contribute positively to explain the student's self-perception. The opposite happens with the amotivation variable. Finally, a qualitative analysis of the student's responses was carried out in relation to the impacts on their self-perception of performance. Based on the answers, it was possible to construct four codes, which are: work and study, better future possibility, relationship with classmates and relationship with the professor.Master Thesis Fatores que determinam a identificação de red flags no processo de investigação de fraudes contábeis no contexto brasileiro(2019-04-29) Moreira, Caritsa Scartaty; Borges, Erivan Ferreira; ; ; Lima, Severino Cesario de; ; Dantas, José Alves;Warning signs are signs, pressures, opportunities, projects or organizational characteristics that may indicate the existence of fraud, sending a newsletter, the occurrence of an irregular event. Knowing red flags and their characteristics can help in prevention. In this sense, the study aimed to identify how is the process of identifying warning signs for Brazilian women without an investigational context of fraud. To do so, we can adapt the data analysis by Murcia (2007), considering also those related to accounting skills. Regarding the qualitative, and with the exploratory functionality, the research was operationalized by the system of variables by factorial analysis, and the identification of groups of information for the needs of a structure and environment of the organizations, sectors of activity, managers, situation economic-financial, accounting reports, auditing and accounting expertise. The results revealed that some features can act as facilitators in the process of identifying red flags. It was identified that women in relation to gender and the capacity for expression, highlighting that women and professionals in exercise of priority were the red flags. The main goals of the new generation training program for red flags can be applied by professionals and users of accounting information to identify fraudulent environment and can be used in future research to verify the probability of occurrence indicative of more significant fraud in a particular business or entity.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 Desempenho econômico-financeiro e gerenciamento de resultados: um estudo em mercados acionários emergentes(2019-02-28) Souza, Arlindo Nonato Morais de; Tavares, Adilson de Lima; ; ; Mota, Renato Henrique Gurgel; ; Martins, Vinicius Gomes;The present study aims to verify if firms with the best financial performance indexes have higher levels of earnings management. The ressearch sample comprises companies with shares traded on stock exchanges of BRICS members countries, excluding financial and insurance firms, totaling 28,218 observations. The time span analyzed comprised the years 2010 to 2017, in an unbalanced panel. The performance measurement was made based on the evaluation measures most used by analysts (earnings multiples and hybrid models). As a proxy for the level of earnings management, were used the discretionary accruals estimated by the PAE model (2005). The data needed to estimate discretionary accruals, the variables necessary to measure performance, and the control variables used in econometric models were obtained from the Bloomberg® database. From modeling panel data for fixed effects, the results indicate that the firms reporting the best performance indices in the future, as well as the growth of this performance, are associated with higher levels of results management by discretionary accruals.Master Thesis Fatores explicativos da efetividade da gestão municipal: uma análise empírica do contexto brasileiro(2018-12-05) Malheiro, Bruno Francisco; Silva, Maurício Correa da; ; ; Medeiros, Marcos Fernando Machado de; ; Nascimento, João Carlos Hipólito Bernardes do;This research aims to analyze explanatory factors of the effectiveness of municipal management, based on the Effectiveness Index (IEGM), prepared by the Brazilian Courts of Accounts. The study uses the quantitative approach with the empirical-analytical method. Data from the 4,265 municipalities analyzed were collected from the websites of the Rui Barbosa Institute (IRB), Federal Council of Administration (CFA), Supreme Electoral Tribunal (TSE), Brazilian Institute of Geography and Statistics (IBGE), National Treasury Secretariat) and the Institute for Applied Economic Research (IPEA). The results revealed as explanatory factors of the effectiveness of the municipal public management: better level of schooling (incomplete upper level, complete upper level, lato sensu and stricto sensu postgraduate) and managerial political experience; higher per capita GDP and higher percentages of municipal revenue; lower levels of income concentration (GINI index); (very small, medium and large) and the location of the municipality (the cities located in the north and northeast regions had, on average, worse results, whereas those located in the south and southeast showed opposite behavior). The main conclusions are that cities managed by managers with better levels of education and political experience, as well as those with a higher percentage of own income increase the probability of improving the effectiveness of municipal public management. The main contribution of the study is the advancement of the literature on performance evaluation in the public sector with regard to the criterion of effectiveness of municipal public management.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.