Editorial v. 14 n. 3

ID: 77335

Authors: Thales Fabricio da Costa e Silva.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 0-0, September-December, 2024. 1 page(s).

Keyword: Editorial

Document type: Editorial (Portuguese)

Rural electrification and socioeconomic development: an analysis of the “Luz Para Todos” Program in Quilombo do Pacoval, in the municipality of Alenquer, Pará, Brazil(2010-2022)

ID: 77336

Authors: Kilce Maiana Sousa da Cruz, Jorgiene dos Santos Oliveira, Felipe de Lima Bandeira.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 1-15, September-December, 2024. 15 page(s).

Keyword: Development , Electrification , Light for All Program

Document type: Article (Portuguese) Show Abstract

The objective of this research is to understand the socioeconomic development generated after the implementation of the Luz Para Todos Program (PLPT) in Quilombo do Pacoval, in the municipality of Alenquer-Pará. The said quilombo is made up of approximately 420 families residing in an area of 7,472,879 hectares. In this community, access to electricity is closely linked to the process of social and economic development of traditional populations, as historically there has been a huge deficit of public policies in the locality. Electrification is directly linked to fundamental rights, given that it enables the improvement of public and private services, internet access, food packaging, in addition to encouraging economic activities and being a source of income for families. To better qualify the understanding of this process, interviews were carried out with the community members, in order to capture their perceptions, in addition to extensive documentary research and analysis of government reports on the implementation and development of the PLPT.

Political party cycle and the generation of own revenues in the brazilian northeastern states

ID: 77337

Authors: Felipe Henrique da Silva Santana, Sandra Cristina da Silva Drummond Dias, Maurício Corrêa da Silva, Anderson Luiz Rezende Mol.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 16-28, September-December, 2024. 13 page(s).

Keyword: Fiscal Management , Own Revenues , Political Ideology

Document type: Article (Portuguese) Show Abstract

The study aims to verify whether party ideologies influence the budget management of the northeastern states of Brazil, in the period between 2000 and 2021, where the generation of own revenues and their behavior in quadrennial cycles, in the northeastern states of Brazil, were analyzed. To this end, the following hypotheses were defined: H1 - The political ideology, optimizes the generation of own revenues at the expense of transfer transfers. H2 - According to the party cycles there is a greater evolution in the generation of own revenues during the periods. The data were collected from the SICONFI site and the TSE. The results obtained were analyzed through the Poolet approach, used when it is assumed that there is no unobservable individual variation among the units of analysis (heterogeneity) and through the panel data statistical technique, used to present repeated observations over time and/or units. At the end of the research, it was concluded that it was not possible to establish a statistically significant difference of party ideology on the tax collection capacity of state governments in the Northeast region over the analyzed period, however, it was verified a behavior associated with the electoral cycle, where, state governors tend to use political measures for their own benefit.

Circular management of solid urban waste in Brazil: an analysis of government documents and reports

ID: 77338

Authors: Luiza Raquel Carvalho de Andrade, Nadya Regina Galo.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 29-46, September-December, 2024. 18 page(s).

Keyword: Circular Economy , Sustainability , Urban Solid Waste Management

Document type: Article (Portuguese) Show Abstract

The circular economy is an economic model which aims to abandon the idea of extracting, using, and discarding to ensure that products are reintroduced into the production chain, at the end of their life cycle, for better use of natural resources. Urban Solid Waste Management is essential to implementing the circular economy model. It can adequately dispose of solid waste discarded in urban areas, enabling reuse, recycling, or recovery strategies, among other alternatives. In this scenario, this work aimed to diagnose Brazil's situation in managing urban solid waste, given the perspectives for adopting the circular economy model. Thus, we sought to highlight the points for improvement and opportunities, briefly studying the adopted urban solid waste management policies and practices. The methods used for the research were bibliographic research and documentary research. As a result, it was identified that the insufficient coverage of waste collection, the lack of selective collection, and the existence of dumps and controlled landfills, among other problems, make it challenging to develop actions for implementing a Circular Economy model. The data revealed that the Brazilian structure still presents several problems that must be solved to make the circular model viable.

Critical review of accounting career literature in Brazil: a constructionist dialogue

ID: 77339

Authors: Iago França Lopes, Levy Ruanderson Ferreira da Silva, Alison Martins Meurer.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 47-66, September-December, 2024. 20 page(s).

Keyword: Accounting Research , Career in Accounting , Critical and Narrative Review

Document type: Article (Portuguese) Show Abstract

The study revisited the scientific literature on Accountingcareers in Brazil through a critical and narrative review. This discussion was constructed based on a narrative review with a qualitative and constructionist approach. The evidence suggesting the possibility of understanding career discussions in Accounting in Brazil was grounded in debates anchored in distinct perspectives, understood as: i) technical and impersonal; ii) generational; iii) behavioral; and iv) social-cognitive. Alternative directions for the discussion and permeability of the theme in terms of problems, methods, and theories are presented. The scenario identified recognizes that the theme of Accounting careers and its nuances appear fragmented. More aggressive methodological research approaches were not identified, with empiricism and quantitative elements dominating the field. Concepts and forms of measurement have been established in the field as an inheritance from sociology and psychology. The research contributes to the theoretical field by reflecting on studies involving careers in Brazil and proposes directions for the development of the theme. This study adds to the discussions and provocations regarding to the maintenance of Accounting careers. The research also assists Accounting professionals seeking information about career possibilities, including career transition processes, challenges faced by actors in the Accounting field, and career perspectives. Finally, this investigation presents itself as a dialogue with researchers and the community interested in the theme.

The necrocapitalism and enviroment of the niobium mining industry

ID: 77340

Authors: Ana Flávia Lima, Cintia Rodrigues de Oliveira Medeiros.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 67-82, September-December, 2024. 16 page(s).

Keyword: Environmental Crime , Necrocapitalism , Post-colonialism

Document type: Article (Portuguese) Show Abstract

The research aims to discuss how niobium mining leads to the destruction of ecosystems and the living conditions of traditional populations in rural areas in Brazil. We articulate the concept of necrocapitalism, which refers to contemporary accumulation practices involving the expropriation and subjugation of life to the power of death, to analyze the exploitation of niobium in the municipality of Catalão/GO, home to Brazil's second-largest niobium company producer, China Molybdenum (CMOC). Qualitative research was conducted through interviews and documentary research, which were subsequently analyzed through thematic analysis. The thematic analysis resulted in three categories that describe the necrocapitalist accumulation practices of the niobium industry, the context of exploitation, and the effects of exploitation on the populations living around the extraction mine. The results point to the expropriation of communities, the destruction of livelihoods, and the resistance.

Entrepreneurial Universities: a bibliometric analysis between 1998-2023

ID: 77341

Authors: Nathalia Ellen Silva Bezerra, Vinícius Farias Moreira, Vorster Queiroga Alves.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 83-97, September-December, 2024. 15 page(s).

Keyword: Bibliometric Study , Entrepreneurial University , Triple Helixof Innovation

Document type: Article (Portuguese) Show Abstract

Entrepreneurial universities face the changes faced on the world stage, directing resources in a logical and strategic way so that innovation and scientific development are achieved. Thus, the research aimed to analyze how the entrepreneurial university has been approached in the academic environment. Thus, a bibliometric analysis was carried out in the Web of Science database based on the term “entrepreneurial university”, based on publications made between 1998 and 2023. We chose to use VOSviewer, a software capable of creating maps from distances, grouped keywords, titles, abstracts and references. The results show data regarding the origin, evolution of publications on the subject over time and which were the main journals in which the articles were and are being published, also indicating the authors who published the most about entrepreneurial universities and the most cited in this area. The clusters generated from the co-occurrence of the keywords indicated that entrepreneurial universities are related to topics such as: education, technology transfer, triple helix, innovation, knowledge, science, industry, economic development and academic entrepreneurship. The analyzes carried out indicate that there is still much to be discussed about entrepreneurial universities, which is an emerging topic that is still in the process of expansion.

Brand congruence with veganism and humanized speech in the consumption of vegan fast food

ID: 77342

Authors: Grasiele da Silva Clemente, Marconi Freitas da Costa, Joina Ijuniclair Arruda Silva dos Santos.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 98-113, September-December, 2024. 16 page(s).

Keyword: Congruence , Humanized Discourse , Veganism

Document type: Article (Portuguese) Show Abstract

The consumer's concern with healthy eating guides the way brands present products and relate to the consumer. Concomitant changes are observed in restaurant menus, and alternatives for healthy meals are created in Fast Food chains, such as the association with Veganism. Therefore, the objective of this is to analyze the effects of the brand's congruence with veganism and humanized discourse in the intention to purchase Vegan Fast Food. Through an experimental research with a factorial design (2x2) between subject, with a sample of 94 participants. The results show that the brand congruence is only considered by consumers who already have a healthy lifestyle and the humanized speech has no effect on the purchase intention. These contribute to the study of conscious food consumption practices and the marketing strategy that organizations can use to their benefit and that of the consumer.

Determinants of the level of financial literacy in the university context

ID: 77343

Authors: Maria Gabriela Pabis, Antônio João Hocayen da Silva.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 114-132, September-December, 2024. 19 page(s).

Keyword: Financial Well-Being , Personal Finances , University Context

Document type: Article (Portuguese) Show Abstract

Considering the growing financial commitment of the population, there is a need for support, especially for groups with greater difficulties. In order to recognize these groups for targeting the initiatives, it is convenient to investigate the intervening factors in the levels of financial literacy, a proposal applied in this research in the university context. For this, a quantitative, hypothetical-deductive and descriptive-explanatory survey was carried out, statistically analyzing the financial performance of students of Applied Social Studies. Specifically regarding the profile, the sample was characterized by the presence of young people, single and without dependents, with restricted income and low family education, who worked and lived in the region, with a tendency to neuroticism, amiability and openness to experience in behavioral terms. In turn, in the case of performance, an intermediate level of financial literacy was reached, due to the limited knowledge of the undergraduates, in addition to the interference of personal and behavioral factors, with recognized difficulties of groups with dependents, originating from other states, with low education, who had limitations regarding conscientiousness, openness to experience and contact with financial content. Based on these evidences, it is possible to have an adequate targeting of proposals aimed at financial inclusion. This is the main recommendation for future approaches, in addition to evaluating existing projects to verify their suitability and exploring other contexts. With this, it is expected to ensure an advance in the debate and containment of the financial commitment that occurred.

"Seeing is believing": the importance of proof of concept in robotics projects

ID: 77344

Authors: Renan Rubim de Castro Souza, Cristiane Drebes Pedron.

Source: Reunir: Revista de Administração, Contabilidade e Sustentabilidade, v. 14, n. 3, p. 133-149, September-December, 2024. 17 page(s).

Keyword: Project Management , Proof of Concept , Robotics

Document type: Article (Portuguese) Show Abstract

The implementation of projects with robots not only enables the execution of dangerous, repetitive, or physically demanding industrial tasks but also reduces the risk of injuries to workers, promoting health and safety in the workplace. This study emerges in response to the growing global demand for innovative technologies, specifically the implementation of robots, which brings significant challenges to project management. The research objective is to analyze how proof of concept influences the implementation of projects with robots. To achieve this, a qualitative approach was employed, conducting a case study with data collected through semi-structured interviews and document analysis. The implementation of a Proof of Concept Laboratory demonstrated positive results for the studied company, such as risk mitigation, increased stakeholder confidence, improved project specifications, better final performance, and reduced time to market. This study contributes to scientific knowledge by mitigating risks in projects involving innovative technologies of Industry 4.0 and reinforcing stakeholder confidence.