Banca de QUALIFICAÇÃO: LUCAS EMILIO COSTA DAVI

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : LUCAS EMILIO COSTA DAVI
DATE: 20/02/2026
TIME: 14:00
LOCAL: Plataforma Teams - https://teams.microsoft.com/l/meetup-join/19%3ameeting_YmVjYmQxYTctZTc4Mi00MjQ4LW
TITLE:

Managerial Accounting as a Strategic Tool in Public Enterprises: Efficiency, Effectiveness, and the Use of Cost Information from an Institutional Perspective

KEY WORDS:

Management accounting; Cost information; Information usability; Institutional theory; Public enterprises

 

PAGES: 39
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research project aims to examine the usability of cost information as a strategic management accounting tool in public enterprises, drawing on an institutional theory perspective. The study is grounded in the assumption that, although management accounting instruments and cost systems are formally widespread in the Brazilian public sector, their integration into decision-making processes is not always substantive and may often take on a symbolic role in response to institutional pressures. Methodologically, the research adopts a qualitative–quantitative approach, with an applied and descriptive design, based on a case study conducted in a federal public enterprise, with the Brazilian Postal Service (Correios) as the empirical setting. Multiple sources of evidence will be employed, including document analysis, participant observation, semi-structured interviews, and the application of the Constructivist Multicriteria Decision Aid (MCDA-C) model, aimed at structuring and assessing criteria related to the usability of cost information. The expected findings seek to contribute to a deeper understanding of the institutional, organizational, and informational factors that shape the managerial use of cost information, as well as to the academic discussion on efficiency, effectiveness, and governance in the management of public enterprises.

 

COMMITTEE MEMBERS:
Externo à Instituição - PASCHOAL TADEU RUSSO - FIPECAFI
Interno - 2288460 - CARLOS ROSANO PENA
Presidente - ***.440.347-** - EVALDO CESAR CAVALCANTE RODRIGUES - UnB
Interna - 2002946 - MARIANA GUERRA