http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/6783 2026-04-03T10:38:11Z 2026-04-03T10:38:11Z VALENTIM, Wagner Felipe Galindo http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/9764 2025-11-11T17:12:16Z 2024-02-26T00:00:00Z

Título: Gestão de custos no setor público : proposta de um modelo de gerenciamento de custos para um Instituto Federal de Educação, Ciência e Tecnologia Autor: VALENTIM, Wagner Felipe Galindo Primeiro orientador: LIMA, Adilson Celestino de Abstract: Despite the legal determination, few public institutions calculate costs, which are important in controlling public spending and can generate benefits for an increasingly demanding and needy society. This study had the general objective of identifying the characteristics of a cost management model that adapt to a federal education institute, in order to propose a model that can be used by the institution. To achieve the proposed objective, descriptive research was carried out, regarding the objectives; and qualitative, regarding the approach to the problem. Regarding the technical procedures used, the study was classified as a case study and documentary research. Data collection took place in two stages. The first consisted of analyzing the elements of cost management models applicable to a federal institute that exist in the literature, which could adapt to the SIC. In a second moment, information about the organizational structure and macroprocesses of the federal institute was analyzed. To analyze the information, the research made use of the content analysis technique. Some characteristics present in the models researched were verified, which were categorized and proved to be essential for the creation of a model to be used in the federal education institute. Stolf's model (2018) proved to be more appropriate to the structure and reality of the researched institution, as it presents the characteristics required by a cost management model, adapting to the contexto, meeting the needs and contributing to the model proposal of cost calculation. The dissertation contributes to the academy and offers practical guidance for managers and professionals involved in the administration of similar institutions, which can contribute to better financial efficiency of the institute under study, including the optimization of the use of public resources, with an adequate allocation of financial resources, as well as reducing unnecessary costs. Instituição: Universidade Federal Rural de Pernambuco Tipo do documento: Dissertação

2024-02-26T00:00:00Z SANTOS, Thiago Antonio Cavalcanti Bizinco dos http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8991 2023-06-28T18:59:22Z 2023-02-28T00:00:00Z

Título: Estudo institucional e apreciativo do atual estágio de institucionalização da Secretaria da Controladoria-Geral do Estado de Pernambuco Autor: SANTOS, Thiago Antonio Cavalcanti Bizinco dos Primeiro orientador: OLIVEIRA, Rezilda Rodrigues Abstract: This dissertation aims to develop a study that can highlight the role of actors ahead of the institutional work and the appreciative perspective applied to the case of the Secretariat of the Controller General of Pernambuco (SCGE/PE) in terms of its stage of institutionalization, internal control agent and accountability. The theoretical foundation comprised the themes of Controllership, Internal Control in Public Management, Accountability, Institutional Theory, Institutional Work and Appreciative Inquiry (AI). The research is qualitative, descriptive-exploratory, and documentary in nature. A case study was carried out involving procedures associated with the initial 4-Ds of the 5-D model of AI: 1-D Definition, 2-D Discovery, 3-D Dream, 4-D Design, and 5-D Destiny, which are also thematic descriptors of the analysis, associated with the institutional elements used. To this end, a collaborative group was set up, as a representative actor of SCGE/PE, composed of six members of the institution (representing the strategic, tactical and operational levels) who actively participated in the process of data collection, analysis and validation carried out by means of workshops, with the use of remote resources. The results indicated that there are predominant patterns of objectification and initial characteristics of the sedimentation underway in the institutionalization process of SCGE/PE, which is expressed as a positive institution of internal control and accountability, acting mainly as a strategic and support core for the state public administration and for society. The presence of the three types of institutional work (political, technical and cultural-cognitive) was also evidenced through the actions undertaken by its actors, in a combined and mutually articulated manner to ensure the institutionalization process as it has been conducted and to generate possibilities to be explored in relation to the Comptroller's vision for the future. In this particular, it was noted that efforts should be undertaken aiming at the improvement, institutional consolidation and legitimization of SCGE/PE. Finally, the results obtained suggest the continuity of studies on this theme and open space for new research, including that involving SCGE/PE, whose institutional trajectory is in an active process of construction and development. Instituição: Universidade Federal Rural de Pernambuco Tipo do documento: Dissertação

2023-02-28T00:00:00Z CUNHA, Tácio Marques da http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8990 2023-07-10T17:22:39Z 2020-06-08T00:00:00Z

Título: O ensino da disciplina de Controladoria nos cursos de Mestrado em Ciências Contábeis e Controladoria no Brasil Autor: CUNHA, Tácio Marques da Primeiro orientador: AMORIM, Tânia Nobre Gonçalves Ferreira Abstract: The lato sensu and stricto sensu postgraduate courses in Accounting and Controllership have contributed to a better understanding of the Controllership area in several of its aspects, since there are only two undergraduate courses on this subject in Brazil. Based on this prerogative, the present study sought to identify which are the main features adopted in the teaching of the Controllership discipline in master's courses in Accounting and/or Controllership in Brazil. Methodologically, it is an applied, exploratory-descriptive research with a quantitative approach. As for the procedures, it is classified as a survey and documentary. Data collection involved the application of questionnaires, in a transversal way, sent via electronic form to teachers and coordinators, as well as the performance of desk research, through the analytical reading of programs, menus and/or curricular grids made available by master's courses. in Accounting and Controllership in Brazil participating in the research. In the investigation with the professors, 51 questionnaires were sent, obtaining 27 returns, which represented a response rate of 53%, whereas in reality the courses and disciplines were analyzed 22 of the universe resulting from 32 master's degrees. For data analysis and treatment, descriptive statistics was used with the use of Microsoft Excel software for tabulation and presentation. Five groups of variables were defined that sought to define the profile of the courses, characteristics of the discipline, the competencies of the controllers developed and desirable, and the profile and perception of the teachers on the conceptual, procedural and professional aspects of Controllership. In reality of the participating courses, it was found that most are located in the Southeast, are academic, have two lines of research that are focused on the accounting area, exist for 5 to 15 years and have a CAPES concept 3. Regarding the characteristics of the Controllership discipline, it was revealed that the majority is called Controllership, with significant workloads of 45 and 60 hours and half of them are mandatory. The teachers were predominantly men, located, for half of them, in the age group between 50 and 59 years old, graduated in Accounting Sciences for more than 20 years, masters in Accounting Sciences, Controllership and Administration for at least 6 years, and PhD in Controllership and Accounting for a maximum of 15 years. As for their perceptions of Controllership, more than half defined it as an organizational function, organizational unit and branch of knowledge, being considered as an evolution of Accounting. As an organizational unit, most teachers perceived Controllership as a line administrative body inserted at the strategic level with a managerial-strategic function. With regard to professional aspects, the perception of the participants showed that academic training in Accounting and the English language are the most desirable characteristics for the controller. Regarding the competencies developed and desirable to the controller, it was noticed that, even though they are not entirely consonant, they reported that the controller profile is currently being developed so that they have knowledge about the company's business, with a holistic, oriented view to the decision-making process, results, financial and strategic planning, covering both the technical area and support for decision making. It is believed that the research provided a general diagnosis about the controllership treatment in the academic environment, even though the reasonable number of responses obtained by the coordinators and teachers allied to the application only in the master's courses are considered limitations of the study. Instituição: Universidade Federal Rural de Pernambuco Tipo do documento: Dissertação

2020-06-08T00:00:00Z ANDRADE, Sérgio José de http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8989 2023-05-25T15:22:25Z 2023-02-27T00:00:00Z

Título: Práticas de contabilidade gerencial e fatores contingenciais no setor industrial de Pernambuco Autor: ANDRADE, Sérgio José de Primeiro orientador: CALLADO, Aldo Leonardo Cunha Abstract: This research had the general objective of analyzing the existing relations between contingency factors and Management Accounting Practices in the chemical products, rubber and plastic material manufacturing industries in the state of Pernambuco. To reach the proposed objective, a descriptive research was carried out regarding the objectives, and a quantitative approach regarding the problem. To this end, data collection occurred by means of a survey, using e-mails, instant messaging application WhatsApp, and the professional social network platform LinkedIn to send a link to Google forms containing the structured research instrument. The questionnaire was composed of 76 closed questions, most of them on a 5-point Likert scale. The questions were distributed into 4 blocks, in which the first block sought information about the respondent's profile, the second about the profile of the companies, the third about the levels of importance of contingential factors in organizations regarding the grouping of variables: environment, technology, size, structure and strategy, and the fourth block sought to collect data on the frequency of use of both traditional and modern management accounting practices in these organizations. The universe considered were the 90 manufacturing industries of Chemical Products, Rubber Products and Plastic Material, active in the state of Pernambuco, listed in the register of the Federation of Industries of the State of Pernambuco (FIEPE). Therefore, the research had a census nature, since all the companies were contacted. Of this total, 45 accepted to participate in the research, equaling a return rate of 50%. As for the analysis techniques, descriptive statistics and Spearman's correlation coefficient test were used, in which statistically significant relationships were considered exclusively those that presented a significance level of 95% (p=0.05). To obtain the coefficients, the Jamovi® software was used. Thus, considering the methodological procedures presented, the main results allowed for the conclusion that, with respect to the respondents' profile, there is a directly proportional significance between their education and management accounting practices, especially costing practices. The same occurred with the variables related to the profile of the companies, which showed significant relationships with the budgeting practices. Regarding the relationship between contingency factors and the use of management accounting practices, the research showed that most of the relationships found with significance were directly proportional. Thus, this research can contribute to the specific management accounting literature and to the industrial sector investigated, demonstrating that the adoption of these practices is somehow influenced by contingential factors, thus contributing to a research gap, as to the main management accounting practices and the contingential factors that affect these companies. Justifying that the previous studies observed verified the situation of companies at the national level in some Brazilian states and also at the international level, but not in the sectors of Chemical Products Manufacturing, Rubber Products and Plastic Material in the state of Pernambuco, thus characterizing the originality of this work. Instituição: Universidade Federal Rural de Pernambuco Tipo do documento: Dissertação

2023-02-27T00:00:00Z