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Marcos Antonio de Souza,Cláudia Cristina Bitencourt

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Evandir Megliorini,Reinaldo Guerreiro

This article discusses issues related to the managers’ decision to accept special sales orders at prices lower than the usual ones in a short term perspective. It assumes that the variable factors of production do not behave in a linear way, no matter whe... see more

Leonel Mazzali,Senira Anie Ferraz Fernandez,Alexandre Gonçalves Nogueira

This paper identifies and analyzes a competitive strategy based on differentiation in view of the present context of profound and significant changes in the environment of competition and the management of higher education institutions. Its main hypothesi... see more

Alfredo Eduardo Kirchner,Ernani Ott,Auster Moreira Nascimento

This study examines the effect of the disclosure of the reconciliation of differences resulting from the use of US-GAAP and BR-GAAP. Its aim is to provide a better understanding of accounting information to external users. The study reviews the literature... see more

Claudinei de Lima Nascimento

This article assesses the educational quality of accountancy undergraduate courses. This assessment is in keeping with the government’s policies that were implemented in the last decade and increased the access to higher education by the establishment of ... see more

Daniel Bartz,Tarcisio Staudt,Marcos Antonio de Souza

This paper discusses how the technique of reverse engineering has been used in practice to analyze the cost of competitors. In the context of the strategic management of costs, it is important to emphasize that the analysis of the internal costs of a comp... see more

Eduardo Santos Galas,Vera Maria Rodrigues Ponte

The Balanced Scorecard (BSC) is presented in the technical literature as an administration instrument that makes it possible to align an organization with its strategy. This paper discusses how the BSC promotes that organizational alignment and tries to i... see more