https://repositorio.ufms.br/handle/123456789/6236 2026-04-11T03:38:28Z 2026-04-11T03:38:28Z https://repositorio.ufms.br/handle/123456789/14046 2025-12-09T03:20:07Z 2025-01-01T00:00:00Z

Título: TRANSPARÊNCIA FINANCEIRA NAS RELAÇÕES CONJUGAIS: UMA ABORDAGEM BASEADO NOS PRINCÍPIOS GLOBAIS DE CONTABILIDADE GERENCIAL (GMAP) Abstract: This study aimed to investigate financial transparency in marital relationships based on the Global Management Accounting Principles (GMAP), considering the couple as a managerial decision-making unit. The central objective of the research was to answer how the application of the Global Management Accounting Principles (GMAP) can contribute to improving financial transparency and reducing conflicts in marital relationships. The research, quantitative and exploratory in nature, used a structured questionnaire applied to 70 participants who cohabit and share financial resources. The instrument's items were organized according to the four GMAP principles: Communication, Information Relevance, Value Impact, and Responsible Management (Stewardship). The results revealed a high level of GMAP application in the sample's marital relationships, with an overall index of 4.14. The principles of Communication and Trust stood out as pillars, showing the highest average (4.29). In contrast, long-term financial planning, represented by the Value Impact principle, showed the lowest average (3.96), indicating an opportunity for development in this regard. Correlation analysis demonstrated that the four principles are interdependent, with positive and significant correlations among themselves (r > 0.58). It was also observed that the greater applicability of GMAP is associated with lower levels of financial conflicts and infidelity, with negative correlations across all blocks, which corroborates the idea that the application of GMAP is directly linked to the presence of financial transparency. The study evidences that the Global Management Accounting Principles are applicable to the context of marital finance, offering a robust framework for understanding and enhancing financial transparency between couples. The findings contribute to the literature by proposing a managerial approach to understanding conjugal financial dynamics, highlighting the role of communication, information quality, value-oriented planning, and responsible management in promoting financial and relational well-being. Tipo: Trabalho de Conclusão de Curso

2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14045 2025-12-09T03:19:25Z 2025-01-01T00:00:00Z

Título: Revisão Sistemática sobre a DVA nos Cursos de Pós-Graduação Stricto Sensu em Contabilidade no Brasil: Panorama e Agenda de Pesquisa Abstract: The Value Added Statement (DVA) is understood as a report aimed at accountability to society, both regarding the generation of wealth and the distribution of the value added to stakeholders. The DVA contains information that is useful for decision-making. Thus, the objective of this study is to highlight the discussions on DVA in theses and dissertations from stricto sensu graduate programs in Accounting Sciences in Brazil. Using the PRISMA methodology, 55 works were identified, of which 30 were selected for analysis (6 doctoral theses and 24 master’s dissertations). The results indicate a peak in publications in 2014. Regarding Higher Education Institutions, the Southeast region stood out, with 21 studies, and two institutions were noteworthy for the number of researches: the University of São Paulo and the Pontifical Catholic University of São Paulo (PUC-SP). Concerning the advisors of these studies, Ariovaldo dos Santos and José Carlos Marion supervised five and four works, respectively, and are considered key contributors to disseminating the topic. It was found that the electric and financial sectors were the main objects of study. Some results show that the DVA is a useful tool for social analysis, enabling the assessment of wealth distribution and its impacts on society. Additionally, the DVA stands out as an instrument that supports stakeholders’ decisions, especially when complemented by other statements and reports that enhance the understanding of companies’ social performance. Gaps for future research were identified, suggesting the exploration of studies on DVA in the dimensions of management tools and transparency, social responsibility and sustainability, economic sectors and cooperatives, tax and economic impacts, corporate governance, and stakeholder interests. Tipo: Trabalho de Conclusão de Curso

2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14043 2025-12-09T02:36:02Z 2025-01-01T00:00:00Z

Título: Modelos de Previsão de Insolvência: Teste Comparativo do Modelo Aranha & Gondrige. Abstract: Corporate insolvency is a phenomenon of great economic and social relevance, because, contrary to popular belief, it affects not only the organization involved, but also investors, employees, creditors, and the financial system as a whole. Although the term insolvency is well known, there is still a need for both improvement and knowledge of the models that predict insolvency. Therefore, the objective of this research is to conduct a comparative analysis between insolvency prediction models (Altman Z1 and Z2, Aranha & Gondrige, and Kanitz) as well as to test the reliability of the Aranha & Gondrige Insolvency Prediction Model (2021). The research aims to reaffirm and observe whether the model in question remains among the most efficient. For the development of this work, economic and financial information from 20 publicly traded companies registered with the Brazilian Securities and Exchange Commission (CVM) in 2022 as companies undergoing judicial reorganization were analyzed. Regarding its nature, the research is classified as applied, descriptive in its objectives, quantitative in its approach, and bibliographic and documentary in its procedures, as it uses the analysis of primary data obtained from the collection of company financial reports and statements. The results indicate that the Aranha & Gondrige Insolvency Prediction Model is aligned with the results of other insolvency predictors used. Keywords: Financial Information, Bankruptcy Prediction, Financial Indicators. Tipo: Trabalho de Conclusão de Curso

2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14026 2025-12-08T20:00:47Z 2025-01-01T00:00:00Z

Título: ESG DAS EMPRESAS DE FABRICAÇÃO E DISTRIBUIÇÃO DE CERVEJAS E REFRIGERANTES LISTADAS NA B3 ENTRE OS ANOS DE 2022 A 2024 Abstract: O estudo tem como objetivo avaliar as práticas e relatórios ESG no setor de bebidas das empresas listadas na B3. Para isso, realizou-se uma revisão sistemática da literatura, com buscas nas bases de dados CAPES, USP, Scielo e Google Scholar, utilizando descritores como “ESG”, “sustentabilidade corporativa” e “indústria de bebidas”. Foram identificados 38 estudos, dos quais 22 foram lidos integralmente e 12 selecionados por apresentarem aderência aos critérios de inclusão do estudo. Os resultados evidenciam que as empresas do setor têm avançado na implementação de políticas de gestão hídrica, redução de emissões e inclusão social, embora ainda enfrentem desafios na padronização e mensuração dos indicadores. Conclui-se que as práticas de ESG deixaram de ser apenas uma tendência nas empresas analisadas e suas práticas já influenciam decisões estratégicas, afetando reputação, eficiência operacional e acesso a investidores. O estudo reforça a relevância de políticas corporativas sustentáveis para garantir a perenidade dos negócios e contribuir com os Objetivos de Desenvolvimento Sustentável (ODS). Tipo: Trabalho de Conclusão de Curso

2025-01-01T00:00:00Z