The Financial Accounting and Management Committee of the International Federation of Accountants (IFAC) released a statement titled International Management Accounting Practice 1 (IMAP 1) in 1989, and reviewed the study in 1998 showing four stages of evolution of Management Accounting,...

The quest to understand the decision-making process, with the inclusion of cognitive aspects in organizational environments has provoked an increase of numerous studies in this area. At all times the human being is doing the action of making decisions, always envisioning the scope of a...

The aim of this study was investigate the heuristics presence in budgetary practices. The initial hypothesis highlighted was the heuristics use in budgetary processes, where the change in the level of bias was analyzed according to the level of individual's involvement. The second hypothesis...

O crescente número de investigações empíricas na área contábil instiga cada vez mais o uso de ferramentas teóricas atualizadas acerca do papel que a Contabilidade exerce na sociedade e nas organizações. Este trabalho, portanto, propõe-se a responder à seguinte questão: existe...

Portuguese Abstract: O objetivo deste trabalho foi verificar a compreensão dos estudantes dos Cursos Ciências Contábeis em Salvador - (SSA-BA) sobre o conceito de passivo ambiental. Além do mais, busca entender como o ensino da disciplina Teoria da Contabilidade contribui na discussão desse...

The forecast of public revenue is a key part in the budget process, becoming an instrument that supports public managers for making decisions regarding an appropriate budget execution. This research aims to determine the effectiveness of the Koyck model in predicting public revenues of the most...

Discussions about the Self-Determination Theory have been more frequent lately in the field of education. This theory highlights the importance of student motivation as a source of immediate satisfaction in academic tasks. The goal of this study is to explore and analyze the Motivated Strategies...

Managerial accounting plays a very important role for all companies. Through it it is possible to make decisions that involve the future of the entity while taking into account its present. Therefore, good management accounting helps the company to become more prosperous. However, not being...