Av. Reitor Miguel Calmon, s/n
Vale do Canela
Federal University of Bahia (UFBA)
in Total Papers Downloads
Ownership and control structure, corporate governance, income smoothing
Teoria da Contabilidade, Contabilidade de Custos, Conceitos Relevantes de Contabilidade de Custos, Ensino de Contabilidade de Custos, Accounting Theory, Cost Accounting, Concepts Relevant Cost Accounting, Cost Accounting Education
Heuristic, Decision Making, Budget
Behavioral accounting, Heuristics, Budgeting practices
Accounting Theory, Relevant Accounting Concepts, Accounting Teaching
Legitimacy Theory, disclosure, corporate legitimacy, environmentally sensitive Industries
gaps of rationality, prospect theory, controllership practitioner
Controladoria, Práticas Orçamentárias, Efeito Framing, Abordagem Comportamental, Controllership, Budget Practices, Framing Effect, Decision Making, Behavioral Approach
Overconfidence, Budget, Decision Making
Cognitive Reflection Test, Intuitive aspects, Budgetary practices
Environmental liabilities. Environmental accounting. Environmental accounting education.
Alocação de recursos, Orçamento, Comprometimento, Habilidade cognitiva
heuristics, budgeting process, behavioral accounting
intuição, preferências intertemporais, classificação cognitiva, orçamento, intuition, intertemporal preferences, cognitive classification, resources allocation
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