The Brazilian program of higher education evaluation, broadly known as the National Exam of Students’ Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As ...

O tema accountability é relativamente recente, em especial no que tange à sua aplicação no contexto das organizações privadas. Conceitualmente, accountability é a percepção da possibilidade de que comportamentos de um ...

The accounting expertise consists of a set of technical and scientific procedures, that through the report and accounting expert opinion, is intended to lead to decision-making body evidence capable of assisting in the ...

Objective: This paper aims to analyze the relationship between the use of management accounting artefacts and size, performance, and perceived service quality provided by Brazilian electric power distribution public utility ...

Objective: This paper aims to analyze the relationship between the use of management accounting artefacts and size, performance, and perceived service quality provided by Brazilian electric power distribution public utility ...

This paper explores how boards of directors design executive compensation to cater to investor demand. Following the literature of catering incentives and using a comprehensive dataset of accounting-based performance goals, ...

This paper presents a research about the role of the accounting experts at Federal and Labor Courts in the District Court of Santa Maria, RS, specifically regarding the implementation of NBC TP 01 – Accounting Expertise ...

The scholarship on the accountability of local incumbents usually focuses on two main hypotheses. The first, the sub-national vote, argues that voters rely mostly on information on incumbent’s local performance. The second ...