The study analyzes the work values interpreted as significant for students from generations Y and Z of stricto sensu in accounting. The study included 337 stricto sensu graduate students in the Accounting area, 246 from Generation Y and 91 from Z. The work values considered most important were those on job stability and financial independence that made up the Security factor; the least important values were tho...
The assumption that generations differ substantially in their goals, behaviors and work values arouses the interest of scholars who seek to understand the differences and similarities between generational groups. Thus, the study analyzes the values of work interpreted as significant for students of generations Y and Z of the stricto sensu in accounting. To identify the significant values of the work, the Revise...
Companies are under external and internal pressure to adopt Corporate Social Responsibility (CSR) practices. Positive and significant results of the relationship between CSR and financial performance are not always confirmed in empirical studies, demonstrating, thus, no consensus has been achieved in CSR literature yet. Thereby, we seek to understand the influence of capital structure on the performance of CSR ...
The study analyzes the values of work interpreted as significant for students from generations Y and Z of stricto sensu in accounting. The study included 337 stricto sensu graduate students in the Accounting area, 246 from Generation Y and 91 from Generation Z. The study uses the Revised Scale of Work-Related Values, Descriptive Analysis and Exploratory Factor Analysis. The work values considered most important...
Purpose: The research is to verify the degree of agreement of the students regarding the feelings of guilt experienced in the stricto sensu postgraduate. Methodology: A descriptive study was carried out using a quantitative approach. The data was collected by means of both survey and the Aquino –Medeiros Multidimensional Culpability Scale (2009). The processing of the data was performed using Exploratory Factor...
Purpose: The research is to verify the degree of agreement of the students regarding the feelings of guilt experienced in the stricto sensu postgraduate. Methodology: A descriptive study was carried out using a quantitative approach. The data was collected by means of both survey and the Aquino –Medeiros Multidimensional Culpability Scale (2009). The processing of the data was performed using Exploratory ...
A internacionalização proporciona oportunidades e impõe desafios, se constituindo em estratégia à sobrevivência no mercado interno e à expansão para o exterior. Nesse sentido, o estudo identificou a influência da Qualidade do Conselho de Administração na internacionalização de companhias brasileiras com ações negociadas na B3 (Brasil, Bolsa, Balcão) no período de 2012-2016. Para tanto, elaborou-se uma métrica p...
Esta pesquisa busca verificar a influência da autoeficácia nas estratégias de coping mediada pelas relações interpessoais e organizacionais estabelecidas por discentes de Ciências Contábeis. Para tal, a pesquisa descritiva com abordagem quantitativa tem como amostra 311 discentes de Instituições de Ensino Superior Público e Privado, localizadas no estado do Paraná (Brasil), e matriculados no ano de 2018. A part...
The aim of the study is to analyze the relationship between satisfaction in the graduate course and the externalized behavior in social networks mediated by subjective well-being. The study involves 1,173 students from stricto sensu courses. The evidence found confirms the relationship, especially when it refers to interpersonal relationships. Thus, satisfaction with graduate studies exceeds the limits of profe...
Esse estudo tem como objetivo examinar a influência do Board Interlocking sobre a Qualidade da Informação Contábil determinada a partir de um conjunto de métricas de Gerenciamento de Resultados, Tempestividade e Relevância da Informação Contábil denominada de Portfolio Approach proposta por Barth, Landsman e Lang (2008), adicionado do Conservadorismo Condicional. Neste estudo, postula-se que o poder de monitora...