Editorial

ID: 72438

Authors: Juliano Danilo Spuldaro.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 21, n. 2, p. 125-128, May-August, 2022. 4 page(s).

Document type: Editorial ()

Analysis of circular criteria present in sustainable procurement celebrated by Brazil

ID: 72439

Authors: Emile Lebrego Cardoso, Hélio Raymundo Ferreira Filho, Vanusa Carla Pereira Santos, Fabia Maria de Souza.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 21, n. 2, p. 129-152, May-August, 2022. 24 page(s).

Keyword: Circular economy, Sustainable public procurement, Circular public procurement, Sustainable management

Document type: Article (Portuguese) Show Abstract

The Circular Economy (CE) appears in the mid-1970s as a regenerative and restorative system, contrary to the linear system, the principles of the CE value the constant circularity of materials and components in the economy, defending the maximum use of its value. In this context, the general objective of this work is to theoretically discuss Circular Public Procurement (CPC) as an inducer of the transitory process towards a circular economy, having as unfolding the specific objectives of analyzing the complex characteristics shared between Sustainable Public Procurement (CPS) and CPC and identifying which technical criteria of the CPS celebrated by the Brazilian public administration are oriented to circularity. For this, it adopts a qualitative methodology, using explanatory descriptive research techniques, data collection, bibliographic review and documental analysis. From this methodology, it was possible to identify that CPS and EC complement each other, introducing a new concept in the discussion: the CPC, a purchasing process carried out by the public administration that encourages the transition to a sustainable economy, with new patterns of consumption and production. From the adoption of sustainable criteria in the bidding process, the public administration, in addition to being a regulator and regulator, becomes a direct agent of change, reflecting on market changes and encouraging companies to innovate their processes to adapt to new sustainable demands.

Sustainable Cities Program as an Assessment Instrument of Public Management in Brazilian Municipalities

ID: 72441

Authors: Ilka Gislayne de Melo Souza, Lavoisiene Rodrigues de Lima, Mateus Batista Porto.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 21, n. 2, p. 153-176, May-August, 2022. 24 page(s).

Keyword: Accountability , Public administration , Sustainability , Sustainable Cities Program

Document type: Article (Portuguese) Show Abstract

Since the Sustainable Cities Program (PCS) is an initiative in favor of appropriate practices for sustainable municipal management, the relevance of this article is based on the dissemination of PCS, verifying it as a method of evaluation in the social, environmental, economic, political and cultural. This research aims to determine whether the proposal of the Sustainable Cities Program (PCS) (goal plans, axes, indicators and results) can serve as an instrument for evaluating public management in Brazilian municipalities, from the perspective of accountability. The methodological procedure was based on information collection techniques, based on indirect and direct documentation, collected from the program's website and with complementary data provided by the program's management. Then, the classification was performed regarding adherence to the goal plan. It was observed that even though the program has metrics and guidelines for the municipalities involved, there is no understanding and empathy on the part of managers to what the PCS values, so the results indicate that in the current circumstances it would not be possible to use it as a tool. evaluation of the work developed. One of the main contributions of this article focuses on the public manager, who needs to understand the importance of sustainable development, so that he or she is at the forefront of any management program, developing aptitude and willingness to fit in. in proposals and recommendations. Another point to highlight is that with the results obtained, it is possible to present the involvement between public administration and sustainability, covering the debate on the subject, with the help of accounting and accountability.

As contribuições da reciclagem para o desenvolvimento sustentável: estudo de caso na Cooperativa dos Recicladores de Penápolis/SP (Corpe)

ID: 72442

Authors: Clayrmen Peron, Janaína Florinda Ferri Cintrão, Zildo Gallo, Fabiana Ortiz Tanoue de Mello.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 21, n. 2, p. 177-196, May-August, 2022. 20 page(s).

Keyword: Sustainable development, Recycling, Cooperativism

Document type: Article (Portuguese) Show Abstract

Sustainable development has as its pillars environmental preservation, economic development and social justice and, in this context, the recycling of materials is an important tool, as it offers constrictions for sustainable development. The objective of the research was to identify the environmental, economic and social contributions provided by recycling through the Penápolis Recyclers Cooperative (Corpe) from 2000 to 2017? The research was exploratory and descriptive. We opted for the case study method, with data collection through documentary research and systematic observation. Bibliographic research was also conducted on the theme sustainable development and sustainable society, green marketing, recycling, selective collection and recycling cooperatives. Among the results, we found as environmental contributions the collection of materials that returned in the form of raw material, thus preserving the environment and the improvement of the Waste Quality Index (IQR) of the Penápolis / SP landfill. As for the economic contributions, it was found that financial income was provided to Corpe and savings provided by extending the useful life of the current landfill. Regarding social benefits, there was a generation of income for the members, decent conditions and respect through regular work, social reintegration and improvement in the working conditions of people who took their livelihood collecting materials in the landfill.

Analysis of Motivation to Stay in Teaching in Undergraduate Accounting Education

ID: 72444

Authors: Gustavo Henrique Dias Souza, Olívia Bernardo de Moura, Samuel de Oliveira Durso, Jacqueline Veneroso Alves da Cunha, Bruna Camargos Avelino.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 21, n. 2, p. 197-222, May-August, 2022. 26 page(s).

Keyword: Teaching, Undergraduate Education, Motivation, Accounting

Document type: Article (Portuguese) Show Abstract

The aim of this research was to identify the main explanatory factors of the motivation of undergraduate professors in Accounting courses to remain in teaching profession. A survey was carried out with 116 professors from Accounting course in Brazil. The research instrument was based on the Academic Motivation Scale (AMS). Data were analyzed using multiple linear regressions for different motivational levels related to the Self-Determination Theory. The results allow us to identify that remuneration and education were the main factors that explained the motivation of sample teachers. In addition, experience in the teaching career was also important to understand different levels of teachers’ motivation. Gender, on the other hand, was only significant to understand a type of extrinsic motivation for career continuity. Bringing a new focus to the theme of academic motivation, this study explores aspects related to the teachers’ motivation in Accounting in the Brazilian scenario. Thus, the results can encourage new policies in teaching or in work environment of these professionals. In addition, this study makes it possible to deepen the knowledge on a factor directly related to the quality of undergraduate education in the accounting area, the motivation in teaching career, contributing to improvements in the training of accounting students. The investigation also contributes to the development of literature, through the application of the Theory of Self-Determination to the context of faculty in Accounting field, and, in a methodological way, through the application of an adaptation of the AMS.

The Impact Of Reducing Subsidies To The University Restaurant On Student Access At University Of Brasilia In Brazil

ID: 72445

Authors: Marília de Faria Ferreira, Alisson Assis de Lima, Fábio Felix Souza da Silva, Luiz Honorato da Silva Júnior.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 21, n. 2, p. 223-240, May-August, 2022. 18 page(s).

Keyword: Subsidies, University Restaurant, Method differences in differences

Document type: Article (English) Show Abstract

This work seeks to identify the impact of reducing subsidies granted by the University of Brasília to pay for undergraduate students' access to the Institution's University Restaurant, seeking to compare results by type of meal, by personal characteristics of restaurant users and by campuses. The Differences-in-Differences method and ordinary least squares linear regression were used to analyze the database with 24,341 students, with information from the period between March and October 2018. The control group was composed of students who had 100 % of subsidized meals and students with a lower subsidy were part of the treatment group. The results of this research provide evidence that there was a negative impact on access to the RU for undergraduate students who are not participants in the Student Assistance Program. The data indicate that consumption in general fell by around six meals per month, compared to the control group, controlled for all variables in the models. It can also be seen that the greatest impact occurred at lunch, followed by dinner and then breakfast. In relation to the Campus, when compared, it is observed that the FUP and FGA treaties have negative impacts compared to the Darcy Ribeiro campus, while the FCE have positive impacts.

Interference Of Macroeconomy In The Performance Of Stock Markets In Latin America And Asia

ID: 72446

Authors: Edgar Maria Ferreira da Costa, Rafael Martins Noriller, Maria Aparecida Farias de Souza Nogueira, Josimar Pires da Silva.

Source: RACE: Revista de Administração, Contabilidade e Economia, v. 21, n. 2, p. 241-260, May-August, 2022. 20 page(s).

Keyword: Macroeconomic variables , Newey-West , Panel Data , Performance , Stock Market

Document type: Article (English) Show Abstract

This research aims to investigate the effects of macroeconomic variables on stock market performance in Latin America and Asia. To achieve this objective, we considered data from 2000 to 2018 from nine countries located in Latin America and Asia, namely Brazil, Chile, China, India, Japan, Malaysia, Mexico, Peru, and Russia. The independent variables used in the work to determine the macroeconomic effects on the financial market were ec onomic freedom D(Ln(EF)), unemployment rate D(UNE), gross domestic product D(%ΔGDP) and exchange rate D(ER). We used the score of the local stock exchange D(SE) as a proxy for performance and as a dependent variable. Subsequently, multiple panel data regression was performed. The results show that all variables are significant at 10%. D(Ln(EF)) and D(ER) show a negative relation with D(SE), and D(UNE) and D(%ΔGDP) show a positive relation with D(SE). Important macroeconomic results with company performance.