Vol. 15 No. 1 (2023): Jan./Jun.

View Vol. 15 No. 1 (2023): Jan./Jun.
DOI: https://doi.org/10.21680/2176-9036.2023v15n1
Published: 02-01-2023

EDITORIAL

Section 1: Accounting Applied to the Business Sector (S1)

  • Performance of health plan operators: before and during the pandemic

    Tâmara Ribeiro Rosa Marques, Elis Regina de Oliveira, Geovane Camilo Santos, Brasilino José Ferreira Neto, Ronivaldo Alcebíades Ferreira
    1-21
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28087

  • The relevance of material ffacts: a study of the new market companies that make up the Bovespa Index (IBOV [B]³)

    Jéssika Vieira Gomes, Carlos Henrique Silva do Carmo
    22-46
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID24899

  • Competencies in technology and information system demanded in accounting sciences: the national student performance exam (ENADE)

    Roberto Fonseca de Aguiar, Paola Lomeu Ferreira, Monica Zaidan Gomes
    47-66
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28669

  • Hybrid controller: main competences and skills

    Pedro Henrique Diehl Cabral, Wendy Beatriz Witt Haddad Carraro
    67-88
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28428

  • Factors that influence the level of disclosure of intangible assets of companies listed on IBrX-50

    Aldir Dias de Amurim, Carla Renata Silva Leitão, José Jonas Alves Correia
    89-111
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID26836

  • Accrualls and systematic risk in brazilian companies

    José Luciano de Oliveira Júnior, Valcemiro Nossa, Silvania Neris Nossa, Edvan Soares de Oliveira
    112-136
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28150

  • Analysis of the production and distribution indicators of Natura S.A.'s value added

    Ana Paula Lemes da Silva, Renata Mendes de Oliveira, Thiago Alberto dos Reis Prado, Carlos Eduardo de Oliveira
    137-153
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28112

  • The effects of CPC 47 on earnings management in companies listed in B3

    André Lamblet Dias, Ludmilla Gomes da Silva dos Anjos, Thiago de Abreu Costa, José Augusto Veiga da Costa Marques
    154-179
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID27956

Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

  • Political cycles and infrastructure investments: analysis of Brazilian capitals

    Lorrany de Assis Oliveira, Vagner Alves Arantes, Rodrigo Silva Diniz Leroy
    180-197
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID27480

  • The difficult construction of public accountability before the Brazilian courts of accounts

    Leticia, Roberto Sérgio do Nascimento, Edson, Ricardo
    198-220
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28486

  • Evidence of fixed assets by Brazilian subnational governments

    Eduardo, Roberto Sérgio do Nascimento, Edson, Ricardo
    221-238
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28485

  • Efficiency of public spending on primary health care: analysis of the municipalities of São Paulo

    Sara Pereira dos Santos, Jaime Crozatti
    239-263
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID29761

Section 3: Research of Field on Accounting (Survey) (S3)

  • Knowledge analysis of accounting students about red flags in the investigative process of fraud

    Meire Regina Oliveira Costa, Caritsa Scartaty Moreira , Jocykleber Meireles de Souza, Camilla Araújo Amaral Duarte
    264-284
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID26787

  • Management practices in retail trade companies in the east region of the city of Porto Alegre (RS)

    George Wellingthon Ladvig Ribeiro, Márcia Bianchi, Lauren Dal Bem Venturini
    285-305
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID27682

  • Analysis of contingency factors and management control systems associated with sustainable management practices

    Thayná de Oliveira Fernandes, Renata Paes de Barros Câmara, Gilson Rodrigues da Silva
    306-325
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28455

  • Teaching sustainability to accounting students: reducing your ecological footprint (EP)

    Ane Karoline de Oliveira Mendes, Karine Bonfim da Silva , Franciele Machado de Souza, Rosaly Machado
    326-345
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID29122

  • The most relevant intangible assets in generating value in creative economy companies

    Paulo Henrique Leite Valença, Adilson Celestino de Lima
    346-364
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID28712

  • Learning styles and teaching techniques: an analysis on its effects on knowledge acquired

    Cristiane Munhoz de Azevedo, Alexandre Costa Quintana, Marco Aurélio Gomes Barbosa
    365-388
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID29453

Section 7: International (S7)

  • Performance of health plan operators: before and during the pandemic

    Tâmara Ribeiro Rosa Marques, Elis Regina de Oliveira, Geovane Camilo dos Santos, Brasilino José Ferreira Neto, Ronivaldo Alcebíades Ferreira
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31144

  • Competencies in technology and information system demanded in accounting sciences: the national student performance exam (ENADE)

    Roberto Fonseca de Aguiar, Paola Lomeu Ferreira, Monica Zaidan Gomes
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31145

  • Hybrid controller: main competences and skills

    Pedro Henrique Diehl Cabral, Wendy Beatriz Witt Haddad Carraro
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31146

  • Accrualls and systematic risk in Brazilian companies

    José Luciano de Oliveira Junior, Valcemiro Nossa, Silvania Neris Nossa, Edvan Soares Oliveira
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31148

  • The effects of CPC 47 on earnings management in companies listed in B3

    André Lamblet Dias, Ludmilla Gomes da Silva dos Anjos, Thiago de Abreu Costa, José Augusto Veiga da Costa Marques
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31149

  • The difficult construction of public accountability before the Brazilian courts of accounts

    Letícia Silva, Roberto Sérgio do Nascimento, Edson da Silva França, Ricardo Viotto
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31153

  • Evidence of fixed assets by Brazilian subnational governments

    Eduardo Costa Brandão, Roberto Sérgio do Nascimento, Edson da Silva França, Ricardo Viotto
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31154

  • Efficiency of public spending on primary health care: analysis of São Paulo’s cities

    Sara Pereira da Silva, Jaime Crozatti
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31155

  • Management practices in retail trade companies in the east region of the city of Porto Alegre (RS)

    George Wellington Ladvig Ribeiro, Márcia Bianchi, Lauren Dal Ben Venturini
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31156

  • Analysis of contingency factors and management control systems associated with sustainable management practices

    Thayná de Oliveira Fernandes, Renata Paes de Barros Câmara, Gilson Rodrigues da Silva
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31157

  • Teaching sustainability to accounting students: reducing their ecological footprint (EF)

    Ane Karoline de Oliveira Mendes, Karine Bonfim da Silva, Franciele Machado de Souza, Rosaly Machado
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31158

  • The most relevant intangible assets in generating value in creative economy companies

    Paulo Henrique Leite Valença, Adilson Celestino de Lima
    DOI: https://doi.org/10.21680/2176-9036.2023v15n1ID31159