I. Objective: This study examines the duality of management control system (MCS) use, as proposed by Simons (1995), by analyzing the relationship between the diagnostic and interactive uses of management controls, particularly in volatile c…
Objective: To analyze how political, social, fiscal-financial, and economic factors, as well as managerial characteristics, are associated with discretionary budgetary accruals measured through outstanding payments in Brazilian municipaliti…
Objetivo: Analisar a relação de fatores políticos, sociais, fiscal-financeiros, econômicos e pessoais com os accruals discricionários orçamentários mensurados por meio dos restos a pagar nos municípios brasileiros. Método: Utilizou-se um mo…
Objective: This study sought to identify characteristics that differentiate intellectual humility among accounting researchers in Brazil. Methods: The study was conducted using a survey of 226 researchers affiliated with Graduate Programs i…
Objective: To analyze the extent to which personnel expenses incurred through temporary contracts are associated with the chances of re-election of Brazilian mayors. Method: Logistic regression was used to identify the presence of opportuni…
A recent editorial in this journal (Trevisan, 2024) highlighted the growing importance of credible causal inference in accounting research and the pitfalls of interpreting correlational patterns as causal relationships. Building on that con…
Aim(s): Identifying the Digital Proficiency Level of Accounting Science professors in public and private universities in Southern Brazil. Method: Survey based on a fully online questionnaire developed at Google Forms sent to professors' e-m…
Purpose/Objective(s): This study examines Braskem’s strategic responses to the damages caused in Maceió (AL), identifying recurring patterns of evasion regarding its responsibility for a public and criminological issue. Design/methodology/a…
Objective: Liquid Modernity is characterized as a socio-historical period that has profoundly reshaped social relations, rendering them increasingly fluid and defined by short-term orientations and the erosion of long-term bonds. Within thi…
Objective: The objective of this research is to understand managers behavior under an environment of lack of specific accounting regulation, analyzing if this scenario can stimulate the presence of status quo bias in managers accounting cho…
Objectives: To present the progress of formative research in higher education in accounting and the need to work on related public policies, considering the need to use different strategies in university accounting education and that format…
Objective: This study aimed to analyze the relationship between organizational (in)justice, retaliation, and task performance among faculty at Brazilian public higher education institutions. Method: This is a descriptive, survey-based study…