The forecast of public revenue is a key part in the budget process, becoming an instrument that supports public managers for making decisions regarding an appropriate budget execution. This research aims to determine the effectiveness of the Koyck model in predicting public revenues of the most...

Discussions about the Self-Determination Theory have been more frequent lately in the field of education. This theory highlights the importance of student motivation as a source of immediate satisfaction in academic tasks. The goal of this study is to explore and analyze the Motivated Strategies...

Managerial accounting plays a very important role for all companies. Through it it is possible to make decisions that involve the future of the entity while taking into account its present. Therefore, good management accounting helps the company to become more prosperous. However, not being...

The construction of performance indicators is an activity that must be performed by public and private administrators. In the public sector, the use of indicators facilitates accountability. This article, the result of a master's dissertation, presents operational performance indicators of the...

This study aims to present a diagnosis of the dimensions and factors associated with self-regulated and self-determined learning strategies of students in Accounting Graduate Programs in Brazil. We surveyed 516 graduate students (383 master's and 133 doctoral students) and applied two...

The goal of this study is to measure possible correlations between age, gender and education variables and the existence of cognitive biases in budgeting decisions. The concepts developed by Kahneman and Tversky about the heuristics were used as theoretical support for the base of this research....

The quest to understand the decision-making process, with the inclusion of cognitive aspects in organizational environments has provoked an increase of numerous studies in this area. At all times the human being is doing the action of making decisions, always envisioning the scope of a...

The Financial Accounting and Management Committee of the International Federation of Accountants (IFAC) released a statement titled International Management Accounting Practice 1 (IMAP 1) in 1989, and reviewed the study in 1998 showing four stages of evolution of Management Accounting,...