Mestrado em Ciências Contábeis
URI Permanente para esta coleção
Nível: Mestrado Acadêmico
Ano de início: 2010
Conceito atual na CAPES: 4
Ato normativo:
Homologado pelo CNE, Parecer CES/CNE nº 487/2018 (Portaria MEC nº 609, de 14/03/2019), DOU 18/03/2019, Seção 1, p. 63.
Periodicidade de seleção: Anual
Área(s) de concentração: Contabilidade e Controladoria
Url do curso: https://cienciascontabeis.ufes.br/pt-br/pos-graduacao/PPGCC/detalhes-do-curso?id=1477
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Submissões Recentes
- ItemInstitucionalização do modelo de três linhas no sistema de controle interno: um estudo de caso na Polícia Militar do Espírito Santo(Universidade Federal do Espírito Santo, 2026-02-05) Furlani, Cleidir José; Leroy, Rodrigo Silva Diniz; https://orcid.org/0000-0003-4233-0940; https://lattes.cnpq.br/8340295896149778; https://orcid.org/0000-0003-2259-309X; https://lattes.cnpq.br/2321242627076356; Zuccolotto, Robson; https://orcid.org/0000-0002-2629-5586; https://lattes.cnpq.br/5840211354831676; Carvalho, Hugo Leonardo Menezes de; https://orcid.org/0000-0001-8373-5202; https://lattes.cnpq.br/0340098795739149This study analyzed the institutionalization of the Three Lines Model in the internal control system of the Military Police of the State of Espírito Santo, focusing on its operationalization and modernization. A qualitative approach was adopted, combining document analysis, participant observation, and a focus group with professionals from the three lines. Institutional Theory was used to interpret patterns of coercive, mimetic, and normative isomorphism in the adoption of the model. The results show that the model is in an intermediate stage of institutionalization. The first line, composed of the officers and managers responsible for the direct execution of controls in their daily activities, still operates in a normative and hierarchical manner; the second line, formed by management support areas such as the Ombudsman's Office, the Internal Affairs Office, and Internal Control Units, faces overload and technological limitations, such as system integration and monitoring; and the third line, represented by Internal Audit, shows greater maturity, with a proactive stance, although the follow-up of recommendations is not fully systematized. Consolidation depends primarily on strengthening risk management, technical capacity building, and cultural evolution, transforming control into an integral part of organizational management. The study shows that structural advances do not guarantee full effectiveness. Cultural changes, integration between lines of work, and investments in technology are essential. As a contribution, the study highlights the understanding of the conditions necessary for the institutionalization of governance models in hierarchical public contexts, offering subsidies to improve internal control policies, risk management, and integrity culture in the PMES (Military Police of Espírito Santo) and other public corporations.
- ItemRemuneração executiva e sustentabilidade : uma análise contingencial com base no ciclo de vida organizacional(Universidade Federal do Espírito Santo, 2026-02-13) Rocha, Luan Gomes; Reina, Diane Rossi Maximiano ; https://orcid.org/0000-0001-9683-9991; http://lattes.cnpq.br/5906583738243906; https://orcid.org/0009-0008-9047-9807; http://lattes.cnpq.br/2057359829421346; Louzada, Luiz Cláudio ; https://orcid.org/0000-0002-2626-8203; http://lattes.cnpq.br/9166769626082279; Lemes, Sirlei; https://orcid.org/0000-0003-3334-4240; http://lattes.cnpq.br/7794111440646268Executive compensation has been recognized as an important mechanism to align managers’ interests with corporate sustainability goals. However, the effectiveness of this mechanism may be affected by the organizational life-cycle stage at which firms operate. Therefore, this study aims to examine the association between executive compensation and ESG (Environmental, Social, and Governance) performance, while accounting for the specificities of the different stages of the organizational life cycle. The sample comprises 9,674 observations from 2,094 firms belonging to BRICS countries. The study adopts a quantitative approach, with data analyzed using an OLS regression model with robust standard errors clustered by industry. The results indicate that executive compensation is positively associated with ESG performance, though the strength of this relationship varies across life cycle stages. This association is more pronounced in the maturity stage and weaker in the introduction and decline phases. Among the ESG pillars, the social dimension showed the highest sensitivity to executive compensation. The findings strengthen both the theoretical and practical understanding of the relationship between compensation and corporate sustainability, providing useful evidence for aligning business policies with ESG objectives
- ItemImplicação da adoção do CPC 47 sobre a agressividade tributária de empresas brasileiras listadas(Universidade Federal do Espírito Santo, 2024-08-13) Decoté, João Victor Coelho; Marques, Vagner Antônio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; https://orcid.org/0000-0002-1457-828X; http://lattes.cnpq.br/5229676992424674; Bispo, Jorge de Souza; https://orcid.org/0000-0002-1845-2473; http://lattes.cnpq.br/; Cruz, Giuseppe Trevisan; https://orcid.org/0000-0001-5165-0597; http://lattes.cnpq.br/9357659868811983The adoption of CPC 47, which introduced more flexible guidelines for revenue recognition, may have incentivized an increase in corporate tax aggressiveness, as taxpayers tend to exploit such opportunities to optimize their tax positions. This study aims to analyze the implications of CPC 47 implementation on the tax aggressiveness of companies listed on B3 during the period from 2010 to 2023, and to investigate how sectors more vulnerable to normative changes have influenced this dynamic. The national literature remains sparse concerning studies that address the relationship between CPC 47 and tax aggressiveness of B3-listed firms, as well as the specific impact on sectors most exposed to accounting changes. Data from 471 companies were analyzed using descriptive statistics, mean difference tests, and panel data regression. Descriptive statistics and panel data regressions indicated that the adoption of CPC 47 generally led to increased tax aggressiveness among companies. However, tax aggressiveness in sectors identified by the literature as more susceptible to the effects of CPC 47 exhibited the opposite trend, decreasing after the change in revenue recognition standards, highlighting the complexity of tax aggressiveness dynamics in the Brazilian context. This complexity was further underscored by additional analyses that examined how the most aggressive companies behaved post-adoption of CPC 47 and how entities in more exposed sectors under the large taxpayer monitoring regime of the Brazilian Federal Revenue reacted to the new revenue recognition standards. The findings of this study provide significant contributions to understanding the fiscal stance adopted by companies in response to flexible accounting changes such as CPC 47. Specifically, they shed light on how normative flexibility impacts tax aggressiveness across different sectors and how companies adjust their tax strategies in response to new accounting guidelines. Additionally, the study offers insights into the interaction between corporate tax practices and the Brazilian Federal Revenue’s monitoring program, illustrating how fiscal oversight can affect compliance and tax aggressiveness. These findings have substantial implications for regulators, accounting professionals, and scholars, offering empirical evidence for evaluating the effectiveness of accounting standards and fiscal policies in contexts of normative flexibility
- ItemInfluência da adoção do CPC 47 na gestão do capital de giro e resultado econômico das empresas brasileiras listadas(Universidade Federal do Espírito Santo, 2025-03-14) Bello, Marina de Morais; Reina, Donizete; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435; https://orcid.org/0009-0008-9416-4474; http://lattes.cnpq.br/3403463362355630; Maria Junior, Elizeu; https://orcid.org/0000-0002-8228-5980; http://lattes.cnpq.br/7515117984616885; Dantas, José Alves; https://orcid.org/0000-0002-0577-7340; http://lattes.cnpq.br/4292408391743938Accounting has undergone transformations with the adoption of CPC 47 – Revenue from Contracts with Customers, which standardized revenue recognition across all economic sectors, replacing previous fragmented regulations (Dias & Costa, 2024). This research investigates the effects of the adoption of CPC 47 on working capital management and the economic performance of Brazilian companies listed on [B]³, analyzing periods before and after the mandatory implementation of the standard. Quantitative analysis techniques were employed, including robust linear regressions, quantile regressions, and non-parametric tests, to assess statistical differences between periods and sectors with higher and lower exposure to the standard. The sample comprises 1,610 observations of companies listed on [B]³ between 2010 and 2023, excluding financial institutions. The variables of interest include the Cash Conversion Cycle (CCC) and Return on Assets (ROA), along with control variables such as company size, COVID, financial leverage, and corporate life cycle stage. The OLS linear regression results indicate that the adoption of CPC 47 did not significantly impact working capital management and economic performance in a generalized manner. However, sector-based analysis, through additional hypotheses, revealed that companies more exposed to the standard, such as those in Construction and Industrial Goods, experienced greater changes in working capital management, while Industrial Goods, Healthcare, and Technology sectors showed negative impacts on economic performance, confirming sectoral variations. The quantile regression, used as a robustness test, revealed that the impacts of CPC 47 were not homogeneous across the distribution of financial variables. Companies with longer cash conversion cycles adjusted their strategies to reduce CCC after the adoption of the standard, while companies at the extremes of the ROA distribution (less profitable and highly profitable firms) were the most negatively affected. The findings contribute to the literature by demonstrating that accounting standardization can have differentiated effects across economic sectors. From a practical perspective, the study provides valuable insights for regulators, managers, and investors regarding the financial impacts of adopting new accounting standards and their implications for the predictability of corporate results
- ItemInfluência da adoção do CPC 47 na gestão do capital de giro e resultado econômico das empresas brasileiras listadas(Universidade Federal do Espírito Santo, 2025-03-14) Bello, Marina de Morais; Reina, Donizete; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435; https://orcid.org/0009-0008-9416-4474; http://lattes.cnpq.br/3403463362355630; Maria Júnior, Elizeu; https://orcid.org/0000-0002-8228-5980; http://lattes.cnpq.br/7515117984616885; Dantas, José Alves; https://orcid.org/0000-0002-0577-7340; http://lattes.cnpq.br/4292408391743938Accounting has undergone transformations with the adoption of CPC 47 – Revenue from Contracts with Customers, which standardized revenue recognition across all economic sectors, replacing previous fragmented regulations (Dias & Costa, 2024). This research investigates the effects of the adoption of CPC 47 on working capital management and the economic performance of Brazilian companies listed on [B]³, analyzing periods before and after the mandatory implementation of the standard. Quantitative analysis techniques were employed, including robust linear regressions, quantile regressions, and non-parametric tests, to assess statistical differences between periods and sectors with higher and lower exposure to the standard. The sample comprises 1,610 observations of companies listed on [B]³ between 2010 and 2023, excluding financial institutions. The variables of interest include the Cash Conversion Cycle (CCC) and Return on Assets (ROA), along with control variables such as company size, COVID, financial leverage, and corporate life cycle stage. The OLS linear regression results indicate that the adoption of CPC 47 did not significantly impact working capital management and economic performance in a generalized manner. However, sector-based analysis, through additional hypotheses, revealed that companies more exposed to the standard, such as those in Construction and Industrial Goods, experienced greater changes in working capital management, while Industrial Goods, Healthcare, and Technology sectors showed negative impacts on economic performance, confirming sectoral variations. The quantile regression, used as a robustness test, revealed that the impacts of CPC 47 were not homogeneous across the distribution of financial variables. Companies with longer cash conversion cycles adjusted their strategies to reduce CCC after the adoption of the standard, while companies at the extremes of the ROA distribution (less profitable and highly profitable firms) were the most negatively affected. The findings contribute to the literature by demonstrating that accounting standardization can have differentiated effects across economic sectors. From a practical perspective, the study provides valuable insights for regulators, managers, and investors regarding the financial impacts of adopting new accounting standards and their implications for the predictability of corporate results.