Banca de QUALIFICAÇÃO: João Eudes de Souza Calado

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : João Eudes de Souza Calado
DATE: 06/03/2023
TIME: 14:30
LOCAL: Ambiente Virtual Teams
TITLE:

INTEGRATED REPORT ON FOUNDATIONS AND BRAZILIAN FEDERAL UNIVERSITIES: An analysis of the effectiveness and contributions of accountants in knowledge sharing perspective

KEY WORDS:

Effectiveness; Integrated Report; Institutional Theory; Knowdlege Sharing; Public Accounting.

PAGES: 63
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The Thesis project aims to analyze the ef ectiveness of the adoption of Integrated Reporting in Brazilian Federal Universities and the contributions of accountants and the academic community from the perspective of Knowledge Sharing for the transparency of IR's financial and accounting information. Research to evaluate the adoption of IR in organizations, the training of accountants and how accounting influences society and can be influenced by society are relevant issues in accounting research in the coming years (Guthrie et al., 2019). Thus, the study will be carried out in three stages. In the first, a Survey with the accountants of the 66 Brazilian Federal Universities to identify the perception about the ef ectiveness of the adoption of the International Integrated Reporting Model, relevant to control, transparency and accountability (TCU, 2019). In the second stage, the documental and textual analysis of the accounting and financial information of the IR for the year 2019 will be carried out. In addition, interviews will be carried out with the academic community (teachers, students and Education Technicians). And in the third stage, the analysis of possible contributions from accountants and the academic community will be carried out from the perspective of knowdlege Sharing based on the adaptation of the Knowledge Management model (KM) by Sveiby (2001). For statistical analysis of data from the set of variables and textual analysis, the Statistical Software Orange Data Mining (ODM), version 3.32, will be used. and as theoretics the Institutional Theory (DiMaggio & Powell, 1983) and Open Innovation in the public sector (Gaventa & Barret, 2010). It is expected that the results can contribute to the literature on the adoption of IR, about how accounting collaborates with the community and the community collaborates with accounting, the proposition of a participatory communicative approach model for accounting professionals and the academic community to understand the information. As limitations, the study presents the opinion of accountants and the academic community of Federal Universities from the perspective of Institutional Theory and Knowdlege Sharing, analysis of the cut of financial and accounting information contained in the IR of the only year available for access at TCU. And as a suggestion for future studies, the analysis in other areas of public administration and the following exercises when available.

BANKING MEMBERS:
Externa à Instituição - LINDA JESSICA DE MONTREUIL CARMONA - FURB
Interna - 1451168 - DUCINELI REGIS BOTELHO
Interno - 1450485 - JOMAR MIRANDA RODRIGUES
Presidente - 023.901.671-87 - JOSE MATIAS PEREIRA - UnB