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

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 15 – N. 1 – Year 2023 (January/June. 2023)

Prof. Dr. Maurício Corrêa da Silva
- PDF/A (Português (Brasil))

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
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))
Hybrid controller: main competences and skills

Pedro Henrique Diehl Cabral, Wendy Beatriz Witt Haddad Carraro

67-88
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))
Accrualls and systematic risk in brazilian companies

José Luciano de Oliveira Júnior, Valcemiro Nossa, Silvania Neris Nossa, Edvan Soares de Oliveira

112-136
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))

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
- PDF/A (Português (Brasil))
The difficult construction of public accountability before the Brazilian courts of accounts

Leticia, Roberto Sérgio do Nascimento, Edson, Ricardo

198-220
- PDF/A (Português (Brasil))
Evidence of fixed assets by Brazilian subnational governments

Eduardo, Roberto Sérgio do Nascimento, Edson, Ricardo

221-238
- PDF/A (Português (Brasil))
Efficiency of public spending on primary health care: analysis of the municipalities of São Paulo

Sara Pereira dos Santos, Jaime Crozatti

239-263
- PDF/A (Português (Brasil))

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
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))
The most relevant intangible assets in generating value in creative economy companies

Paulo Henrique Leite Valença, Adilson Celestino de Lima

346-364
- PDF/A (Português (Brasil))
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
- PDF/A (Português (Brasil))

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
- PDF/A
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
- PDF/A
Hybrid controller: main competences and skills

Pedro Henrique Diehl Cabral, Wendy Beatriz Witt Haddad Carraro
- PDF/A
Accrualls and systematic risk in Brazilian companies

José Luciano de Oliveira Junior, Valcemiro Nossa, Silvania Neris Nossa, Edvan Soares Oliveira
- PDF/A
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
- PDF/A
The difficult construction of public accountability before the Brazilian courts of accounts

Letícia Silva, Roberto Sérgio do Nascimento, Edson da Silva França, Ricardo Viotto
- PDF/A
Evidence of fixed assets by Brazilian subnational governments

Eduardo Costa Brandão, Roberto Sérgio do Nascimento, Edson da Silva França, Ricardo Viotto
- PDF/A
Efficiency of public spending on primary health care: analysis of São Paulo’s cities

Sara Pereira da Silva, Jaime Crozatti
- PDF/A
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
- PDF/A
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
- PDF/A
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
- PDF/A
The most relevant intangible assets in generating value in creative economy companies

Paulo Henrique Leite Valença, Adilson Celestino de Lima
- PDF/A

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 15 – N. 1 – Year 2023 (January/June. 2023)

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

Performance of health plan operators: before and during the pandemic

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

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

Hybrid controller: main competences and skills

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

Accrualls and systematic risk in brazilian companies

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

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

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

Political cycles and infrastructure investments: analysis of Brazilian capitals

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

Evidence of fixed assets by Brazilian subnational governments

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

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

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

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

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

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

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

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

Section 7: International (S7)

Performance of health plan operators: before and during the pandemic

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

Hybrid controller: main competences and skills

Accrualls and systematic risk in Brazilian companies

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

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

Evidence of fixed assets by Brazilian subnational governments

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

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

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

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

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

dados

Current Issue