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Vol. 33 No. 88 (2022)

Published: 2021-12-07

Presentation

Presentation

Fábio Frezatti

5-6
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Editorial

The career sustainability of accountants: a profession in transition

Cláudio de Araújo Wanderley

7-12
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Original Articles

Control systems and interorganizational identification in technology parks cooperation

Celliane Ferraz Pazetto, Ilse Maria Beuren

13-28
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Effects of informal controls and psychological empowerment on job satisfaction

Ana Paula Capuano da Cruz, Anderson Betti Frare, Monique Couto Accadrolli, Vagner Horz

29-45
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The embeddedness of digital infrastructures for data collection by the Courts of Accounts

André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Rocha de Azevedo

46-62
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Gaps in engagement in and use of Integrated Reporting in Brazil

Selma Costa Maria, Marcia Juliana d’Angelo, Vania Maria da Costa Borgerth

63-80
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Influence of the alignment of operators’ preferences on the use of managerial information

Rodrigo Rengel, Darci Schnorrenberger

81-95
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The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil

Claudio Marcio Pereira da Cunha, Pedro Paulo Furbino Bretas Barros

96-111
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Readability as a measure of textual complexity: determinants and evidence in Brazilian companies

João Antônio Salvador de Souza, José Alonso Borba

112-129
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Dividend persistence and earnings management in emerging markets

Orleans Silva Martins, Raíssa Aglé Moura de Sousa, Luiz Felipe de Araújo Pontes Girão

130-149
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Accounting Faculty mental health: coping strategies against stress

Eduardo Mendes Nascimento, Marcia Carvalho Garcia, Edgard Cornacchione

150-166
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Investment fund selection techniques from the perspective of Brazilian pension funds

Jéssica Santos de Paula, Robert Aldo Iquiapaza

167-182
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Nominata

Editorial information 2021

Fábio Frezatti

183-188
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