https://repositorio.ufms.br/handle/123456789/3609 2026-04-18T20:34:28Z 2026-04-18T20:34:28Z https://repositorio.ufms.br/handle/123456789/14268 2026-02-12T19:54:17Z 2025-01-01T00:00:00Z

Título: Artefatos de Contabilidade Gerencial e Práticas e Controladoria: relações entre as discussões teóricas e aplicadas Abstract: This dissertation aimed to analyze the use of management accounting artifacts from the perspectives of the literature and professionals working as controllers. To achieve this objective, the discussions were consolidated based on two specific objectives: (i) To highlight the management artifacts portrayed in the literature as common in management control processes, classifying them as traditional, modern, and innovative. The literature review began with the definition of a search string in seven databases indexed to the Capes Periodicals portal. The search process allowed the selection of a total of 390 articles, which were filtered and selected using the State of the Art Through Systematic Review (StArt) tool, resulting in 33 articles at the end of the process. After analyzing the studies found, it is inferred that 42.47% of the artifacts are classified as traditional and 57.52% as modern. The following cost accounting methods were considered innovative: Backflush Costing, Life Cycle Costing, and Target Costing; the use of the Break-Even Point as a performance measure; and the Reward System and Quality Management as a Management Philosophy. The research suggests elements for proposing a fifth evolutionary stage of management accounting, focusing on integrated informational performance management through the use of performance indicators. (ii) To analyze the profile of professionals working as controllers and the use of controlling practices in organizations, in light of the Global Principles of Management Accounting. The applied research collected data through an electronic questionnaire with 54 questions, applied to a sample of 97 controllers from Brazilian companies. The results show that, regarding the professional profile, males predominate, aged between 31 and 41 years. Most (59.78%) have more than 11 years of experience in the role, 64.94% hold a degree in Accounting Sciences, and 80.39% have postgraduate degrees; 70.10% are fluent in English and 39.18% in Spanish. Among the controllership practices, the most evident were the disclosure of strategic reports to stakeholders (88.65%) and open communication about the organization's performance (84.60%). From the perspective of Top Management Theory, it was found that although the profile of controllers is experienced and qualified (Age, Education, Experience), the use of controllership practices focused on controls and processing functions stands out, with less emphasis on strategic action. In general, it is demonstrated that the use of management accounting tools, from the perspectives of the literature and professionals working as controllers, is conditioned by the informational interests of the organizational structure and the profile of the controllers themselves. The results indicate the need for evolution in the use of management tools and controllership practices, so that changes occur in the focus of controllers' activities, enabling them to assume a leading role in generating and supporting the strategic management of organizations. In this context, this dissertation contributes insights into the use of management accounting tools from the perspectives of the literature and empirical research with professionals working as controllers in Brazilian organizations. Tipo: Dissertação

2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/14183 2026-01-05T21:01:52Z 2025-01-01T00:00:00Z

Título: DETERMINANTES DA ESTRUTURA DE CAPITAL: EVIDÊNCIAS PARA EMPRESAS DE CAPITAL ABERTO LISTADAS NO BRASIL E NA ARGENTINA Abstract: This paper analyzes the composition of the capital structure of Brazilian companies listed on the Ibovespa index (IBV) and Argentine companies listed on Merval, assessing the relationships between endogenous and exogenous variables and these companies debt. This empirical study indicates companies capital structure choices based on internal and external factors. The methodology used involves panel data, and the random-effects model was identified as the most appropriate for analyzing the research data. This paper is divided into six parts. The introduction outlines the research objective to analyze the capital structures of Brazilian and Argentine companies listed on the Ibovespa and Merval, respectively, between 2017 and 2024. This is followed by the theoretical framework that presents the foundation for this research; the methodological procedures applied; the analysis and discussion of the results; the final considerations; and, finally, the bibliographical references. In addition, there are appendices A and B. Tipo: Dissertação

2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/13072 2025-11-14T13:15:29Z 2025-01-01T00:00:00Z

Título: EVIDÊNCIAS DO ISOMORFISMO INSTITUCIONAL NA GESTÃO DE CUSTOS DE EMPRESAS DA INDÚSTRIA DE CONSTRUÇÃO CIVIL EM MATO GROSSO DO SUL Abstract: This study aims to analyze the relationship between the benefits and challenges of cost management in the habits and routines of the construction industry in Mato Grosso do Sul, considering the interaction of company size and market tenure, based on the Institutional Theory of DiMaggio and Powell (1983). The research is descriptive in nature, with a quantitative approach, using a structured questionnaire applied to 37 companies in the sector. Data were analyzed through structural equations, complemented by a Power BI dashboard for descriptive considerations. The results reinforce the proposition of the existence of isomorphism in cost management within the construction sector, as the perceived benefits and challenges showed direct relationships with the everyday habits and routines of these companies. However, company size and market tenure, initially proposed as relevant in this isomorphic process, did not demonstrate either direct or indirect relationships with organizational habits and routines. Descriptive and categorical results also indicate the presence of the three types of isomorphism: coercive, evidenced by the use of financial reports and control policies in larger and more established companies; normative, reflected in the influence of the technical background of accountants and controllers; and mimetic, observed among smaller companies that replicate practices from more structured organizations. This study contributes by highlighting organizational patterns in an underexplored regional context and offering insights for managers and researchers interested in the professionalization of cost management. Tipo: Dissertação

2025-01-01T00:00:00Z https://repositorio.ufms.br/handle/123456789/12570 2025-09-11T21:59:19Z 2025-01-01T00:00:00Z

Título: Modelo combinado de aceitação tecnológica: incorporação da comunicação como fator chave para adoção de técnicas de auditoria assistidas por computador. Abstract: Computer-Assisted Audit Techniques (CAATs) are digital tools that support auditing activities by increasing efficiency, enhancing reliability, and reducing processing time. Despite their advantages, the adoption of CAATs remains limited, particularly within public institutions. Considering that users significantly influence the adoption of such technologies, this study aimed to investigate the factors that affect the use of CAATs, based on consolidated models of technology acceptance and usage. The research was conducted in two phases, resulting in two articles. The first consisted of a systematic literature review, which identified eighteen relevant studies. The findings highlighted the predominance of the Unified Theory of Acceptance and Use of Technology (UTAUT), the Technology-Organization-Environment Framework (TOE), the Technology Acceptance Model (TAM), and the Theory of Planned Behavior (TPB). Most studies were applied in private and international organizations, with a noticeable lack of empirical research in the Brazilian public context. The second article, empirical phase adopted a qualitative approach through semi-structured interviews and content analysis, focusing on the Brazilian Electoral Justice system. Results revealed that organizational factors, performance expectancy, perceived behavioral control, facilitating conditions, and, innovatively, communication, are key elements influencing CAATs adoption. As a theoretical contribution, the study proposes a combined technology adoption model integrating constructs from TAM, UTAUT, TOE, and TPB, with communication as a moderating element. Tipo: Dissertação

2025-01-01T00:00:00Z