Programa de Pós-graduação em Ciências Contábeis

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    Percepção da qualidade no ensino superior: análise discente de uma IES filantrópica
    (Universidade Federal de Goiás, 2022-11-30) Assunção, Artur Ribeiro de; Araújo, Kleber Domingos; http://lattes.cnpq.br/8035478885167477; Araújo, Kleber Domingos; Silva, Júlio Orestes da; Pereira, Antonio Gualberto
    The objective of this study is to highlight the students' perception of the relationship between organizational management strategy indicators and innovation with the quality of teaching at a philanthropic IES. To measure the quality of teaching, an adaptation was used with theoretical indicators on the Organizational Management Strategy and innovation with the addition of the HEDPERF model by Firdaus (2006). As a statistical model to support and analyze the collected data, Structural Equation Modeling (SEM) analysis techniques were applied in order to explain the relationship between dependent and independent variables simultaneously, through Partial Least Square (PLS). The management results that both the Organizational Strategy and Innovation Performance are associated with the perception of Teaching Quality in a philanthropic IES. This contribution to the literature by providing a survey on the respect of measurement in Brazil from the point of view of disks, considering only the criteria of organizational management strategy and innovation quality. In a similar way, the research brings practical contributions in the sense of highlighting which points of improvement to be observed by the institutional management an end of evolution in the provision of educational services. Therefore, as research limitations, we highlight the restriction of the selected sample and the impossibility of generalizing the results, since only one educational institution that fits into this category of philanthropic HEI was evaluated. Another restriction concerns the investigated factor, as this study considered exclusively the student's perspective, discarding the others.
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    O impacto do Big Data na performance das firmas de capital aberto no Brasil
    (Universidade Federal de Goiás, 2023-07-04) Mello, Ivan Ribeiro; Cruz, Alethéia Ferreira da; http://lattes.cnpq.br/4696821747588199; Cruz, Alethéia Ferreira da; Albuquerque, Pedro Henrique Melo; Cunha, Moisés Ferreira da
    There is a common belief that companies should actively engage in Big Data strategies to remain competitive. However, companies' ongoing concern is related to estimating the value of gains and expenses involved in acquiring or developing these solutions. In this context, this study seeks to answer the following research question: What is the impact of using Big Data on the performance of publicly traded companies in Brazil? Therefore, its objective is to measure the impact of using Big Data on the performance of publicly traded companies in Brazil from 2010 to 2022. Thus, this research replicates the model of Cappa et al. (2020) in the Brazilian context, using mobile application data made available by companies on the Google Play Store as an objective proxy for the available Big Data for each of them; with the Resource-Based View (RBV) as the fundamental theoretical framework. Data was collected from three different sources: Refinitiv Eikon©, the Brazilian Securities and Exchange Commission (CVM), and the Google Play Store, using Robotic Process Automation (RPA) through the PyAutoGUI library in Python. The results show that the impact of Big Data in 2022 is less significant than observed in previous research, and that from 2010 to 2022, the increasing adoption of the strategy by various firms in almost all evaluated sectors indicates that the application of Big Data seems to have generated positional and unsustainable competitive advantage. In this sense, the main contributions of this study are related to demystifying Big Data as a concept that still represents a cutting-edge innovation. The findings suggest that investing in Big Data still makes sense, but without the belief that it is something capable of solving any problems simply because it is a technology investment.
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    Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros
    (Universidade Federal de Goiás, 2023-10-04) Rosa, Aline de Freitas Valadão; Machado, Michele Rílany Rodrigues; http://lattes.cnpq.br/8001352972115912; Machado, Michele Rílany Rodrigues; Rosim, Daniela; Silva, Júlio Orestes da
    During the SARS-CoV-2 pandemic, there was flexibiiity in the ways of acquiring products and services to meet the emergency situation that Brazii was experiencing, with this carne the need for greater disclosure of expenses in order to mitigate risks in Pubiic Administration. Bearing in mind that this is one of the objectives of Risk Management, the probiem of this research arose, which is to verify whether there is an association between risk management (RM) and the transparency of spending on the SARS-CoV-2 pandemic. The objective of this research is to verify whether there is an association between transparency in the pubiic sector and risk management during the pandemic period. This is a quantitative-quaii research. Data collection techniques were through questionnaires and search for information on government portais such as CGE, CGU, TCE. Data processing was carried out via Excei and statisticai anaiyzes were carried out using Stata16® statisticai software, using chi-square association and the Kendall tau-b test to verify the correiation between risk management and transparency. It was found that Braziiian States were concerned about compiying with the Transparency Law, creating portais to disclose expenses reiated to the pandemic, however, in the vast majority, the information is difficult to access and/or understand. The results of this study show that the impiementation of Risk Management in Braziiian States did not bring changes in the forms of accountabiiity, that is, it did not impact the transparency of spending on the SARS-CoV-2 pandemic. The contribution of this study stands out as the attempt to estabiish a reiationship between risk management and pubiic transparency.
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    Gestão de riscos e transparência dos gastos com a pandemia SARS-CoV2: um estudo nos estados brasileiros
    (Universidade Federal de Goiás, 2023-10-04) Rosa, Aline de Freitas Valadão; Machado, Michele Rílany Rodrigues; http://lattes.cnpq.br/8001352972115912; Machado, Michele Rílany Rodrigues; Rosim, Daniela; Silva, Júlio Orestes da
    During the SARS-CoV-2 pandemic, there was flexibility in the ways of acquiring products and services to meet the emergency situation that Brazil was experiencing, with this came the need for greater disclosure of expenses in order to mitigate risks in Public Administration. Bearing in mind that this is one of the objectives of Risk Management, the problem of this research arose, which is to verify whether there is an association between risk management (RM) and the transparency of spending on the SARS-CoV-2 pandemic. The objective of this research is to verify whether there is an association between transparency in the public sector and risk management during the pandemic period. This is a quantitative-quali research. Data collection techniques were through questionnaires and search for information on government portals such as CGE, CGU, TCE. Data processing was carried out via Excel and statistical analyzes were carried out using Stata16® statistical software, using chi-square association and the Kendall tau-b test to verify the correlation between risk management and transparency. It was found that Brazilian States were concerned about complying with the Transparency Law, creating portals to disclose expenses related to the pandemic, however, in the vast majority, the information is difficult to access and/or understand. The results of this study show that the implementation of Risk Management in Brazilian States did not bring changes in the forms of accountability, that is, it did not impact the transparency of spending on the SARS-CoV-2 pandemic. The contribution of this study stands out as the attempt to establish a relationship between risk management and public transparency.
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    A influência da sustentabilidade na avaliação de desempenho - Uma análise experimental
    (Universidade Federal de Goiás, 2023-10-16) Santos, Raize Rayka Silva; Silva, Júlio Orestes da; http://lattes.cnpq.br/2817057269143517; Silva, Júlio Orestes da; Duarte, Sérgio Lemos; Soares, Juliano Lima
    The present research aimed to investigate whether the inclusion of sustainability measures in the Balanced Scorecard (BSC) affects managers' performance evaluation. The study was conducted with a sample of 141 undergraduate students from a public university. Three hypotheses were formulated to investigate how the incorporation of socio-environmental indicators in the BSC impacts the allocation of bonuses to managers in a fictitious organization called GoiásFértil. To analyze the collected data, the Welch's ANOVA test was used, which allowed evaluating significant differences between the experimental groups. In addition, multiple comparisons were performed with the Post Hoc (Games-Howell) test to identify specific variations between the groups. The research results demonstrated that in the control group, where managers were evaluated based on traditional financial indicators of the BSC, bonuses were allocated according to performance in these indicators. On the other hand, in the experimental groups, where sustainability indicators were introduced into the BSC, bonuses were higher for managers who showed better performance in these indicators, even if their financial performance was lower. This confirmed the hypotheses that the inclusion of socioenvironmental measures in the BSC positively influences the allocation of bonuses to managers, both when inserted as an additional perspective and when incorporated among the four traditional perspectives. However, the research did not confirm the hypothesis that the inclusion of sustainability indicators in a fifth perspective of the BSC would lead decision-makers to give greater importance to these measures compared to their inclusion in traditional perspectives. Despite the limitations of the study, such as the use of a sample of undergraduate students, this research contributes to a deeper understanding of the implications of sustainability indicators structured in the BSC format on managers' performance evaluation, highlighting the importance of considering socio-environmental measures in decision-making and manager compensation in current organizations.