Vol. 13 No. 1 (2021): Jan./Jun.

EDITORIAL

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

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

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

Section 4: Cases of Education Applied the Accounting (S4)

Section 5: Thesis, Dissertation, and Book Reviews (S5)

Section 6: Raw Search Database (Supplemental Files in Excel) (S6)

Section 7: International (S7)

  • The principles underlying the IFRS and the measurement bases of the elements comprising the financial statements

    Camila Teresa Martucheli, Antonio Dias Pereira Filho
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23625
  • Benefits of using Blockchain technology as an accounting auditing instrument

    Maervelym Pâmella de Andrade Simões, Janeide Albuquerque Cavalcanti, Janaina Ferreira Marques de Melo, Cristiane Queiroz Reis
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23626
  • A study about the determinant factors of the capital structure of Brazilian companies: a quantile regression analysis

    Osvaldo Martins Quintella Junior, Claudio Ulysses Ferreira Coelho
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23627
  • Analysis of the efficiency of municipalities from the Brazilian State of Sergipe: a comparison of the results in Brazil’s evaluation of its basic education system and investments on education

    Nadielli Maria dos Santos Galvão
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23628
  • An analysis of the efficiency of public expenditure on education in the Municipalities of the State of Amazonas from 2013 to 2017

    Mayara Guimarães de Sousa, Carla Macedo Velloso dos Santos, Adenes Teixeira Alves, Manoel Martins do Carmo Filho
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23629
  • Performance evaluation system to support the coordination of bidding processes management in a University Hospital

    Samuel Souza de Araújo, Lucas dos Santos Matos, Sandra Rolim Ensslin
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23642
  • Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector

    Renícia Maria Innocenti, Rogério João Lunkes, Valdirene Gasparetto
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23648
  • Personality traits and variables of the individual’s planned behavior: a study of its effects on entrepreneurial intentions

    Edicreia Andrade dos Santos, Gabriel Lourenço Xavier, Cristiane Alves da Silva Moura, Luiz Miguel Renda dos Santos
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23650
  • What is the value of the company? The valuation case of Magazine Luiza

    Kelly Silva Jacques, Vivian Duarte Couto Fernandes, Lísia de Melo Queiroz, Moisés Ferreira da Cunha
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23655
  • Budget Planning for education: overcoming a challenge

    Jander Ângelo Diogo Ferreira, Naiany Gabrielle Pereira Lima, Juliana Saraiva Moreira, Odemir Vieira Baêta, Carla Beatriz Marques Rocha e Mucci
    DOI: https://doi.org/10.21680/2176-9036.2021v13n1ID23719