Course Descriptions

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Auditing
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Evolution of the concept and forms of audit. Integrated management audit. Ethics and legal responsibility of the auditor. Professional and technical competence of the auditor. Audit Committee. Audit hiring and planning. Relevance and materiality. Internal controls. Risk assessment. Methodologies for designing tests of control and substantive tests. Sampling. Audit evidence. Audit completion.

Performance Evaluation
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Origins and temporal evolution of performance evaluation: area, focus, measures/metrics. Performance evaluation system: definition, composition, processes, functions and both internal and external scope. Subsystem for performance evaluation: measurement, management, life cycle. Instruments of performance evaluation. Failures, challenges and opportunities for research on/for organizational performance evaluation.

Business Valuation
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Business valuation. Business model and shareholder value creation. Valuation methods: discounted cash flow, multiples and dividends. Projection and prospects of cash flow. Cost and capital structure. Management of working capital in value-based management. Due diligence process and its implications on the value of companies. Practical cases of business valuation.

Accounting and Governance
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Conceptualization of accounting and governance. The objectives of accounting and governance practices. Application of accounting and governance in organizations. Development of accounting and governance practices. Interaction of accounting and governance practices with finance, economics, sociology and applied social sciences.

Accounting and Information Quality
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Adoption of International Accounting Standards. Assets and Liabilities: recognition, measurement and disclosure. Asset impairment test. Liabilities. Off-Balance Sheet Operations. Net Worth. Required Financial Statements: Comprehensive Income Statement (DRA), Cash Flow Statement (DFC) and Value Added Statement (DVA). Business Combination and applicable accounting procedures. Voluntary Disclosure: socio-environmental disclosure, Global Reporting Initiative (GRI) guidelines and integrated reporting.

Accountability and Sustainability
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Accountability and Sustainability theories, principles and methods. Theories involving environmental sustainability matters: Stakeholder theory, Disclosure Theory, Legitimacy Theory. Innovation practices in environmental management, environmental disclosure, and environmental management assessment processes. Control Systems applied to business environmental sustainability.

Financial Accounting
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Relations between market, organizations, society and accounting. Theories and practices of Financial Accounting. Financial Statements. Regulation, measurement and accounting disclosure. Transparency and corporate governance. Informational asymmetry, judgment and accounting choices. Earnings management, creative accounting and fraud.

Management Accounting
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Management Accounting vs. Financial Accounting. Stages and Principles of Management Accounting. Development and Knowledge of Management Accounting. Role and Importance of Management Accounting. Traditional and modern control instruments. Responsibility Accounting. Performance and remuneration assessment system. Control and innovation practices. Information Systems, technology and methodologies.

Advanced Management Accounting
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Agency Theory applied to Management Accounting. Stewardship Theory. Contingency Theory. Institutional Theory. Resource-Based View. Other Theories Applied to Management Accounting.

Quantitative Methods in Accounting (Contabilometria)
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Probability: random variables and main probabilistic models. Parameter estimation: confidence intervals for mean and proportion. Hypothesis tests: tests for mean and proportion. Measures of association: correlation and coefficient of association. Regression models: association and correlation, simple and multiple linear regression, logistic regression.

Cost for Decision Making
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Cost management and the evolution stages of management accounting. Strategic cost management. Activity-based management. Target costing, life-cycle costing and kaizen costing. Lean thinking and cost management. Total cost of ownership, costs to serve and competitor costs. Logistic costs. Costs in interorganizational relationships. Opportunity costs and sunk costs in decision making.

Accounting Fraud and Corruption
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Differences and specificities among creative accounting, earnings management, impression management, and fraud. Types, prevention and detection of frauds. Anti-fraud technologies. Fraud risk assessment and red flags. Fraudster behavior and fraud triangle. Anti-corruption methods. Cases and experiments.

Cost Management
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Costing models. Control systems. Hybrid modeling applied to productive sectors. Cost management systems. Cost behavior and statistical analysis. Accuracy of costs. Research on cost management.

Decision-Making Process Management
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Decision-making processes. Decision-making situations. Types of problems. Multicriteria approaches/methodologies: MCDM and MCDA. Decision making and/or aid (hard and soft): actors. Models/frameworks. Structuring, evaluation and management of decision-making processes.

Public Management and Accountability
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Accountability and Public Management theories, principles and methods. Theory of externalities and public goods. Organizational theories applied to the public sector. Topics related to public policies and governance subsidized by Accounting.

Accounting Research Methodology
Concentration area: Controllership and Governance
Hours: 60h
Credits: 4
Menu:
Types of knowledge, nature of science and scientific research. The question of objectivity and values in science. Scientific method and theory: typology, concepts and conceptual system. Research topic and problem. Hypotheses and variables. Research designs, types and uses. Quantity and quality in scientific research. Research planning with survey and analysis of quantitative and qualitative data. Preparation of the dissertation project.

Higher Education Methodology
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
The basis of higher education. The problems and challenges of higher education in Brazil. The teaching-learning process. Teaching methodology. Teaching and learning planning. Teaching and learning methods, techniques and instruments. The teaching practice: the teacher in the classroom. Learning assessment. Teaching and class plans. Pedagogical trends. Educational spaces.

Quantitative Methods Applied to Accounting
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Linear regression and its assumptions. Binary and multinomial logistic regression. Regression with panel data. Cluster analysis. Correspondence analysis and homogeneity analysis. Time series. Exploratory and confirmatory factor analysis. Structural equation modeling.

Metrics and Indicators for Performance Evaluation
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Performance evaluation models. Assessment of information and knowledge needs. Performance evaluation processes. Discussion of performance metrics and indicators. Design plan for a performance evaluation system. Development of a performance evaluation implementation plan. Evaluation of the plan implementation.

Advanced Research
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Scientific approach. Epistemological characterization. Knowledge search process. Scientific research methods and techniques. Scientific research process.

Contemporary Research Accounting
Area of Concentration: Controllership and Governance
Total class hours: 60h
Credits: 4
Description:
Discussion and production of relevant and contemporary research in Accounting. Critical analysis of emerging topics and of how Accounting could contribute to the theoretical and practical development of the market, organizations and society. Relationships between the theoretical basis of Financial and Management Accounting and other disciplines, hypothesis modeling, research questions, methodologies, results and their interpretations.

Organizational Planning and Control
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Theories, principles, fundamentals and procedures of organizational planning and control. Control instruments that comprise the elements treated in the strategic plan and specified in the organizational budget. Implications in the organizational environment: process of adaptation, culture, power relations, routines and organizational objectives.

Thesis Seminars I
Area of Concentration: Controllership and Governance
Total class hours: 30
Credits: 2
Description:
Elaboration process of the doctoral dissertation with the support of the respective theoretical and methodological literature.

Thesis Seminars II
Area of Concentration: Controllership and Governance
Total class hours: 30
Credits: 2
Description:
Elaboration process of the doctoral dissertation with the support of the respective theoretical and methodological literature.

Management Control Systems
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Fundamentals of Management Control Systems (MCS). Paradigms of MCS research: economic, contingent, organizational and behavioral. Design and use of MCS in structural and behavioral perspectives. MCS theoretical models and frameworks. Process of MCS implementation and organizational environment. Process of adaptation and change of MCS and organizational culture, institutionalization/deinstitutionalization of rules and routines and relations of power/resistance. Association of Organizational, Sociological and Psychological Theories with MCS elements.

Advanced Accounting Theory
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Financial information for the operation of a market economy. Regulation. Quality models of accounting information for external users. Accounting choices. Disclosure Market analysts and financial information.

Contemporary Topics in Accounting
Area of Concentration: Controllership and Governance
Total class hours: 60
Credits: 4
Description:
Provide students with mobility to attend courses or participate in equivalent scientific activities within the scope of UFSC Graduate Programs or of other national or international Programs, in accordance with the PPGC/UFSC lines of research. Promote actions of scientific student exchange. Enable international cooperation of faculty and students from other national or international Programs.