Banca de DEFESA: João Eudes de Souza Calado

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : João Eudes de Souza Calado
DATE: 05/09/2025
TIME: 14:00
LOCAL: Teams: https://encurtador.com.br/EVhni
TITLE:

SOCIAL CONTROL AND TRANSPARENCY OF FINANCIAL INFORMATION IN THE INTEGRATED OF BRAZILIAN UNIVERSITIES: perceptions of accountants and university counselors from the behavioral and knowledge sharing perspectives

KEY WORDS:

Integrated Reporting; Control and Transparency; Behavior Analysis; Knowledge Sharing; Universitie

PAGES: 176
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This thesis identifies the perceptions of accountants and university counselors (N=461) from 69 Brazilian federal universities regarding the control and transparency of budgetary and financial information in the Integrated Management Report (IMR) from the perspective of behavioral analysis and knowledge sharing. Research on evaluating the adoption of Integrated Reporting in organizations, the training of accountants, and how accounting influences society and can be influenced by society are relevant issues in accounting research. Therefore, data collection was conducted in two stages using semi-structured questionnaires. The first stage included conceptual questions from a behavioral and knowledge sharing perspective; the second, also conceptual but simulated, aimed to identify possible changes through knowledge sharing between control and experimental groups. Both questionnaires had response options on a 10-point Likert scale. After Exploratory Factor Analysis and Welch's t-tests to compare the reported data, the results indicated a willingness among individuals to control and ensure transparency of the RIG's budgetary and financial information and to identify knowledge sharing as a tool for control and transparency. Two factors were grouped from the behavioral analysis perspective (Cognitive-Cultural Construction and Awareness and Personal Development) and two factors from the knowledge sharing perspective (Integrated Knowledge Flow and Protagonism in Knowledge Sharing). Also regarding behavioral analysis, accountants and university counselors differed in the behavioral concepts of motivation and attention, and the learning variable did not group any of the factors. Regarding sharing, there was a single divergence in the "perception of knowledge sharing within the internal structure." In the simulation phase, the significance of "Technical information such as endowment values, accounting accounts, surplus, etc., illustrated in tables and figures, contribute to transparency and social control internally, based on the Integrated Report" between the control and experimental groups confirms the relevance of knowledge sharing regarding budgetary and financial information from the integrated report at Brazilian universities. The conclusions of this study corroborate the TCU's view that the Integrated Report promotes control and transparency of budgetary and financial information when analyzed from a behavioral and knowledge-sharing perspective. Accountants are more motivated and attentive to the control and transparency of budgetary and financial information from the Integrated Report, and the sharing of technical accounting knowledge contributes to changes in perceptions of control and transparency. These results can contribute to the literature on the effectiveness of IR adoption, on how accounting collaborates with society and society collaborates with accounting, as a proposal for an informal mental model for sharing budgetary and financial information for effective control and transparency at Brazilian federal universities. Limitations include the small sample size of the simulated action and the assessment of only one of the five content elements of the Integrated Reporting Framework (IGR). Research agendas include identifying the factors that contribute to or limit the academic community's motivation and attention to the control and transparency of the IGR's budgetary and financial information; informal knowledge sharing in virtual learning communities; and practical experimental studies through knowledge sharing of accounting information.

COMMITTEE MEMBERS:
Presidente - ***.901.671-** - JOSE MATIAS PEREIRA - UnB
Interna - 1451168 - DUCINELI REGIS BOTELHO
Interno - 1450485 - JOMAR MIRANDA RODRIGUES
Externo à Instituição - JOÃO CARLOS HIPÓLITO BERNARDES REIS - UFPI
Externa à Instituição - LINDA JESSICA DE MONTREUIL CARMONA - FURB