Lines of Research

O Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina tem as seguintes linhas de pesquisa:

  • Management Control and Performance Evaluation

Theoretical and empirical research on accounting and controllership related to organizational management and control processes, and studies on methods of performance evaluation and management information systems.

  • Financial Accounting and Governance

Theoretical and empirical research on the preparation and disclosure of financial reports and other corporate reports for different users, and studies on norms and procedures concerning auditing, compliance, governance, sustainability and economic and financial evaluation of organizations.


A linha de pesquisa Contabilidade Financeira e Pesquisa em Contabilidade teve sua denominação alterada para Contabilidade Financeira e Governança, conforme ata da reunião do Colegiado Pleno do PPGC de 16 de fevereiro de 2022.

  • Financial Accounting and Accounting Research

Theoretical and empirical research on regulations, procedures and aspects related to transparency, governance and disclosure of financial statements for the various users, and studies on models, methods, systems and techniques to improve the research, teaching and learning processes in accounting.