This line of research addresses theoretical and practical issues related to Financial Accounting in organizations.
The implications of Financial Accounting for external users underpin this research line. It mainly focuses on the market’s demands for accounting professionals and researchers to meet the legal requirements of companies and governments alike for fiscal, financial, labor, business and corporate compliance. There are also contemporary research themes in the development of Accounting Theory, particularly in relation to the positive approach to accounting and the need for information for specific segments. Some research themes in this line involve: accounting standards and their impact on accounting practice; governmental accounting; accounting in the third sector; accounting for financial institutions; financial statement analysis; accounting and tax planning; business combinations and restructurings and their financial and accounting approaches; external auditing; regulation; disclosure; accounting education; accounting of transactions with financial instruments, among others.
Controllership and Finance
In general, this line of research brings together research related to management control systems and corporate finance in organizations.
This course seeks to develop theoretical and empirical research on the following topics: internal control systems; management performance evaluation methods; credit analysis and insolvency risks; valuation models; financial decision-making under risk conditions; financial and efficiency analysis of enterprises; financial information systems; investment policy; financing policy and profit distribution policy in companies; interface between the financial decisions of companies and the creation of value for shareholders; analysis of investments in financial, credit, and capital markets; cost and pricing; budget planning and execution; corporate governance; internal auditing; "management" of financial results and its implications for the company and shareholders; risk management in organizations; mergers and acquisitions; stock repurchases; going public and going private, among other contemporary research topics in Controllership and Finance.