Portuguese Abstract: O objetivo deste trabalho foi verificar a compreensão dos estudantes dos Cursos Ciências Contábeis em Salvador - (SSA-BA) sobre o conceito de passivo ambiental. Além do mais, busca entender como o ensino da disciplina Teoria da Contabilidade contribui na discussão desse...

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,...

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...

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...