Programa de Pós-Graduação em Ciências Contábeis
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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 dos determinantes da remuneração de executivos em companhias listadas NAA (B)3(2018-06-20) Medeiros, Vanessa Câmara de; Lima, Diogo Henrique Silva de; ; ; Mol, Anderson Luiz Rezende; ; Bortolon, Patricia Maria;The executive compensation has been constituted as interest object of actors like academy, government, investors and media. In the literature, compensation is perceived as a mechanism capable of aligning the interests between the principal and the agent, as well as acting as a corporate governance structure aimed at counteracting transaction costs. Nevertheless, remuneration can also be used as an instrument of discretionary actions. This study aims to investigate the main determinants that influence the composition of executives’ remuneration in the period 2011-2016, in the companies listed in [B]³. We collected data on reference forms and in Bloomberg® data base. The sample was restricted to 162 companies that provided the necessary data to estimate the determinants of executive compensation. To achieve the objective of this search, we estimated FGLS, PCSE e Logit models, which were arranged in randomized unbalanced panel data. The results show that, at the firm’s level variables such as age and size of the company Q de Tobin ௧ିଵ, Market-to-book, Market-to-book ௧ିଵ, ROA, ROA ௧ିଵ and on the presence of differentiated levels of corporate governance have influenced different forms of executive compensation. Concerning to Administrative Council level, the influence rested on the independence and size of the Board, Board Interlocking, existence of a compensation committee, duality of the CEO and presence of a former director of the Board. Finally, at the staff’s level, we fund significant factors: he average time that executives work in the company, age, academic education and gender, shareholding, presence of founding directors or relatives with the founder, size, existence of members who are related to members of the Board and number of members indicated by the controlling shareholder. We concluded that the analysis of the determinants of executive compensation is a complex subject, requiring for your understanding reflect on the different elements inherent in the structures of companies. It also requires take into consideration the objectives of the forms of remuneration granted.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 Análise da eficiência do gasto público em ações e serviços de saúde nas capitais brasileiras(2018-04-12) Silva, Francisco Felipe da; Gomes, Anailson Márcio; ; ; Barbosa, Alexandro; ; Lucena, Wenner Glaucio Lopes;Considering the obstacles to the optimization of public expenditure on health and the achievement of a single standard of performance that meets the different socioeconomic realities of the population, this research aimed to identify which factors are associated with the economic efficiency of the Brazilian capital cities in the allocation of the expenditure with actions and public health services, from 2006 to 2015. In thus, the first stage of the research used the Data Envelopment Analysis, with variable returns of scale and orientation for outputs, to identify efficient capitals cities in the period, the productivity changes, and the reference set for inefficient capital cities (benchmarks). The second stage of the research used the regression analysis by Ordinary Least Squares (OLS), with panel data and random effects. It was used as a dependent variable the efficiency scores calculated in the first stage, and as explanatory variables, exogenous factors over which managers do not have control in short time. The results of the research show that ten capital cities were efficient in all the analyzed periods (Salvador, Rio de Janeiro, Rio Branco, Recife, Porto Alegre, Manaus, João Pessoa, Fortaleza, Boa Vista e Belo Horizonte), and only two capital cities were efficient in just one year (Vitória e Campo Grande). The capital cities that performed better were those with lower per capita expenditures. 57% of the indications for the benchmark set were concentrated in five capital cities of the North (Rio Branco) and Northeast (João Pessoa, Recife, Salvador e Fortaleza) regions of the country. Regarding the determinants of efficiency levels, four variables were significant: the human development index in education, the per capita gross domestic product, the rate of urbanization and the percentage of the population benefited by the provision of potable water. Therefore, it can be concluded that the average capital performance is considered satisfactory, although the productivity variation in the period was insufficient for most of them. In this sense, there is a long way to go for all Brazilian capital cities to achieve maximum efficiency, greater higher productivity and provide higher levels of social well-being. This is due to greater investments in income distribution, potable water supply and urbanization.