Vol. 11 No. 2 (2019): Jul./Dez.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 11 – N. 2 – Year 2019 (Jul./Dec. 2019)

Maurício Corrêa da Silva
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Section 1: Accounting Applied to the Business Sector (S1)

Use of Monte Carlo simulation in stock management for pharmaceutical companies

Rodrigo Campos Lopes, Alcindo Cipriano Argolo Mendes, Rogério João Lunkes, Gabriel Donadio Costa

1-18
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Sunk costs and irrational insistence: behavior in decision making in personal, organizational and public contexts

Rodrigo Rengel, Valdirene Gasparetto, Darci Schnorrenberger

19-39
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Analysis of the compliance of Brazilian firms with good corporate governance practices

Vicente Lima Crisóstomo, Aline Maria Coelho Girão

40-64
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Bibliometric analysis of the evolution of scientific research in international accounting in the main english language journals

Millena Cordeiro Silva, Jorge Katsumi Niyama

65-87
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Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

Analysis of per capita revenue in catarinian municipalities According to net current revenue

Roberto Zolet, Gilvane Scheren, Celso Galante

88-108
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The external control of the accounts of the 144 municipalities of Pará: an implication in the evolution of Brazilian democracy

Maria de Nazareth Oliveira Maciel, Carlos André Araújo de Macedo, Luann Yago Oliveira Maciel, Andreia Firmiano da Silva

109-130
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Section 3: Research of Field on Accounting (Survey) (S3)

Financial education, interaction with parents and other factors related to the use of credit cards by accounting students

Thiago Bruno de Jesus Silva, Luís Antonio Lay, Allison Manoel de Sousa, Paula Gracielle Coelho de Paula Nogueira, Gerson João Valeretto

131-151
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Representativeness of the tax incentives of the informatics law in the economic result of the companies of Santa Catarina

Dalci Mendes Almeida, Ian Mota Pereira

152-174
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Cost of economic transaction and tax planning

Oskarine das Chagas Oliveira, Luciana Batista Sales, Adriana Martins de Oliveira, Antônio Elano Firmino Bezerra, Moisés Ozorio de Souza Neto

175-198
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Sunk cost effect in the decision-making process: an analysis with accounting and business administration students

Jéssica Priscila Rodrigues Meireles, Yuri Gomes Paiva Azevedo, Lucas Allan Diniz Schwarz, Hellen Bomfim Gomes

199-219
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Perceptions about turnover in the internal audit activity: an overview of the Brazilian context

Claudio de Souza Miranda, João Paulo Resende de Lima

220-238
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Teaching of Accounting and Management: configurations and demands of the class exposition

Yumara Lúcia Vasconcelos, Helen Alves Menezes, Rafaela Maria José Bertino

239-265
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Perception of the students of the course of Accounting Sciences and the Specialization in Skills and Auditing about teaching and the labor market in Auditing

Márcia Bianchi, Jorge Daniel Werlang, Lauren Dal Bem Venturini, Vanessa Noguez Machado

266-285
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Section 5: Thesis, Dissertation, and Book Reviews (S5)

Section 7: International (S7)

Analysis of the compliance of Brazilian firms with good corporate governance practices

Vicente Lima Crisóstomo, Aline Maria Coelho Girão
- PDF/A
Analysis of per capita revenue in catarinian municipalities according to net current revenue

Roberto Zolet, Gilvane Scheren, Celso Galante
- PDF/A
The external control of the accounts of the 144 municipalities of Pará: an implication in the evolution of Brazilian democracy

Maria de Nazareth Oliveira Maciel, Carlos André Araújo de Macedo, Luann Yago Oliveira Maciel, Andreia Firmiano da Silva
- PDF/A
Sunk cost effect in the decision-making process: an analysis with accounting and business administration students

Jéssica Priscila Rodrigues Meireles, Yuri Gomes Paiva Azevedo, Lucas Allan Diniz Schwarz, Hellen Bomfim Gomes
- PDF/A
Perceptions about turnover in the internal audit activity: an overview of the Brazilian context

Claudio de Souza Miranda, João Paulo Resende de Lima
- PDF/A
Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing

Márcia Bianchi, Jorge Daniel Werlang, Lauren Dal Bem Venturini, Vanessa Noguez Machado
- PDF/A

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 11 – N. 2 – Year 2019 (Jul./Dec. 2019)

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

Use of Monte Carlo simulation in stock management for pharmaceutical companies

Sunk costs and irrational insistence: behavior in decision making in personal, organizational and public contexts

Analysis of the compliance of Brazilian firms with good corporate governance practices

Bibliometric analysis of the evolution of scientific research in international accounting in the main english language journals

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

Analysis of per capita revenue in catarinian municipalities According to net current revenue

The external control of the accounts of the 144 municipalities of Pará: an implication in the evolution of Brazilian democracy

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

Financial education, interaction with parents and other factors related to the use of credit cards by accounting students

Representativeness of the tax incentives of the informatics law in the economic result of the companies of Santa Catarina

Cost of economic transaction and tax planning

Sunk cost effect in the decision-making process: an analysis with accounting and business administration students

Perceptions about turnover in the internal audit activity: an overview of the Brazilian context

Teaching of Accounting and Management: configurations and demands of the class exposition

Perception of the students of the course of Accounting Sciences and the Specialization in Skills and Auditing about teaching and the labor market in Auditing

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

Book review: Analysis of costs and sales prices: emphasis on national applications and cases. Wernke, R. (2019). (2nd edition). São Paulo: Saraiva Educação, 234 pages, ISBN: 978-85-53131-84-6.

Review of the Book: Governmental Budget and Assets Accounting. Silva, M. C. (2018). (1st edition). São Paulo, SP: Biblioteca 24Horas Publishing House, 138 pages, ISBN: 978-85-4161-353-8.

Review of the Book: Governmental Controllership: outcome assessment. Silva, M. C., & Silva, J. D. G. (2018). (1st edition). São Paulo, SP: Biblioteca 24Horas Publishing House, 128 pages, ISBN: 978-85-4161-317-0.

Section 7: International (S7)

Analysis of the compliance of Brazilian firms with good corporate governance practices

Analysis of per capita revenue in catarinian municipalities according to net current revenue

The external control of the accounts of the 144 municipalities of Pará: an implication in the evolution of Brazilian democracy

Sunk cost effect in the decision-making process: an analysis with accounting and business administration students

Perceptions about turnover in the internal audit activity: an overview of the Brazilian context

Perception of the students of the course of accounting sciences and the specialization in skills and auditing about teaching and the labor market in auditing

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