Browsing by Subject "Contadores"

Cognitive reflection abilities and accounting practice: a two-way road of influences

Barcellos, Leonardo Portugal
2017-06-07

This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three ...

Digitalization in accounting: impacts of Robotic Process Automation in accounting with a particular outlook on the Accountant's role

Watai, Cintia Lika
2021-07-22

Purpose: New digital technologies in organizations became mandatory. Many publications in renowned scientific journals and consulting firms' research highlight the prominence of Robotic Process Automation (RPA) and its ...

Impactos socioculturais e setoriais na modelagem de liderança do profissional contábil

Breda, Zulmir Ivanio
2018-06-14

Objetivo – Este estudo pretende identificar os estilos de liderança dos profissionais contábeis brasileiros e avaliar os impactos socioculturais e setoriais na modelagem desses estilos. Metodologia – A pesquisa consistiu ...