Banca de QUALIFICAÇÃO: MESSAN KOMLANVI AKOUMANI

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : MESSAN KOMLANVI AKOUMANI
DATE: 14/01/2025
TIME: 15:00
LOCAL: teams
TITLE:

MANAGERIAL BEHAVIOR, USE OF CONTROL SYSTEMS, AND INTEGRATED REPORTING

KEY WORDS:

Manager behavior, management control, integrated reporting.

PAGES: 23
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This thesis analyzes the effects of the use of control systems on the relationship between managerial behavior and integrated reporting. The study is descriptive and quantitative in nature, and its operationalization will occur through a survey (questionnaire) and archival data from companies that published/did not publish integrated reporting. The descriptive statistics of the variables will be performed using the Smartspls 4 and Stata software, and the Structural Equation Modeling technique will be used to test the hypotheses. In addition, a 2-stage logit will be run as a robustness test. Thus, this research contributes to management accounting by filling gaps identified in the relationship between managerial behavior, use of control systems, and integrated reporting. Furthermore, as practical implications, it is expected that the results will confirm the belief that greater emphasis is given to stewardship, which has a more positive impact on managerial behavior and integrated reporting than agency theory. Also, mapping the antecedents and consequences of managers' behavior allows for better targeting of the activities to be developed.

COMMITTEE MEMBERS:
Externo à Instituição - ALDO LEONARDO CUNHA CALLADO - UFPB
Interna - 388003 - FATIMA DE SOUZA FREIRE
Interna - 2002946 - MARIANA GUERRA
Presidente - 1363469 - PAULO ROBERTO BARBOSA LUSTOSA