Accounting Education And Research
Mostrando 1-12 de 34 artigos, teses e dissertações.
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1. Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria
Abstract Purpose The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vign
RAUSP Management Journal. Publicado em: 2022
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2. Teacher motivation in stricto sensu postgraduation: an analysis based on self-determination theory,
RESUMO Esta pesquisa teve como objetivo analisar os fatores motivacionais que levam os docentes da área de ciências contábeis a atuarem na pós-graduação stricto sensu, tendo como base a teoria da autodeterminação. Pesquisas sobre motivação na educação na área de ciências contábeis estão, na maioria das vezes, ligadas à motivação discente.
Rev. contab. finanç.. Publicado em: 27/06/2019
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3. Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España
In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods, dedicated journals, and especially multidisciplinary studies. These changes have been detected in articles published in leading journals. In this context, the following research question arises: what is the profile of management account
Rev. contab. finanç.. Publicado em: 2013-04
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4. Um estudo exploratório sobre a utilização do relatório de avaliação do ENADE e seu impacto no desempenho dos cursos de graduação em ciências contábeis no Brasil / An exploratory syudy on ENADE evaluation report utilization and its impact on undergraduate accounting program performance in Brazil
The Brazilian program of higher education evaluation, broadly known by the National Exam of Students\ Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated; the main intent of the present research is to discover th
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/12/2012
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5. Uma contribuição da contabilidade na melhoria do processo das prestações de contas nas entidades do terceiro setor. Estudo de caso: Fundação de Ensino Eurípides Soares da Rocha - UNIVEM / A Contribution of Accounting to the Improvement of accountability in third sector institutions. A case study: fundação de ensino Eurípides Soares da Rocha
The Third Sector institutions are considered agents responsible for the changing of society, and act as an instrument of the State in several areas, aiming at responding to social demands. To accomplish this task, it is fundamental that they have an adequate and efficient management that guarantees continuity and sustainability for these institutions. Regard
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 06/10/2011
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6. Educação ambiental na escola pública: bioma Caatinga e rio Taperoá como eixos norteadores
The present research aimed to try to understand the relationships between the students of a public school of Taperoá - municipality inserted in the Caatinga biome with their environment, and contribute to an awareness of these social actors regarding environmental issues through educational activities related to this biome as well as Taperoá river and Mano
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/02/2011
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7. A percepção pública sobre os contadores: bem ou mal na foto? / Public perception of accountants: good-looking in pictures?
Nas últimas duas décadas o declínio no número e na qualidade dos estudantes de contabilidade tem sido mundialmente uma fonte de preocupação de acadêmicos e profissionais. Esse fato, de acordo com Albrecht e Sack (2000), se dá em função de diversos fatores, como as mudanças no ambiente empresarial, a diminuição dos níveis de salário na profiss�
Publicado em: 2010
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8. A política de financiamento do ensino médio público no período de 1996 a 2006
This study was to examine the financing policy of the public high school education in Brazil from the period of 1996 to 2006, in which educational policy went through intense process of changes. Examining the public policy of financing education is essential to reveal how the State prioritizes and is committed to the provision, maintenance and development of
Publicado em: 2009
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9. Abordagem de gênero no trabalho no campo da contabilidade no Estado de Sergipe.
This research on the gender perspective aimed to analyze how effective is the potential for change / democratization of social relations, highlighting the representations of the work and training of professionals in the accounting of a private company in Aracaju. The study presents qualitative characteristics based on historical-critical approach, seeking to
Publicado em: 2009
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10. Uma análise da influência do parecer dos auditores independentes com ressalvas em decisões de usuários das informações contábeis
The use of accounting information is associated to its credibility. Accordingly, the audit report, the auditors final work, can represent the means to offer this element. Therefore, this research aimed at verifying whether a qualified audit report interfere in investment and finance decisions, involving possible users of accounting information. To that end,
Publicado em: 2009
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11. Comparative analysis of disclosure index and the importance attached by stakeholders to information considered relevant for purposes of disclosure in institutions of higher education philanthropy in Brazil: an approach to theory of disclosure. / Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d
Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysi
Publicado em: 2009
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12. Building a management educational simulation for entrepreneurs: simulating new B2B high tech ventures / Criação de um simulador educacional para empreendedores: simulando novos negócios B2B de base tecnológica
Entrepreneurship is recognized as the economic engine of a society (SCHUMPETER, 1985). This study focus on the development of a multifunctional management simulation for entrepreneurs, improving current models identified in literature, targeting conceptual validation as key element of the proposed model. Multifunctional means including decisions of diverse a
Publicado em: 2009