Vol. 16 No. 3 (2023): Special Edition

View Vol. 16 No. 3 (2023): Special Edition
Published: 2023-11-22

EDITORIAL

  • Some Reflections on Accounting Research and Some (Heavy?) Statements and Conclusions

    Sérgio de Iudícibus, Eliseu Martins
    001-004/005-008
    DOI: https://doi.org/10.14392/asaa.2023160301

ARTICLES

  • Performance Evaluation and Forecasting Functions and the Perceived Value of the Budget

    Daniel Magalhães Mucci, Franciele Beck, Fábio Frezatti
    009-022/023-036
    DOI: https://doi.org/10.14392/asaa.2023160302

  • Professional Identities of Accountants in the Role of Business Partners Controllers

    Juliana Fabris, Ieda Margarete Oro, Hilka Pelizza Vier Machado
    037-50/051-064
    DOI: https://doi.org/10.14392/asaa.2023160303

  • Study Time and Academic Performance: Do the Level of Self-Regulated Learning and Impostor Syndrome Matter?

    Thiago Bruno de Jesus Silva, Allison Manoel de Sousa, Fagner Martins Simão
    065-078/079-091
    DOI: https://doi.org/10.14392/asaa.2023160304

  • Industry 4.0: Features and Potential Impacts on the Internal Environment of Companies

    Reinaldo Guerreiro, Juliana Ventura Amaral, Paschoal Tadeu Russo, Daniel Magalhães Mucci
    092-104/105-117
    DOI: https://doi.org/10.14392/asaa.2023160305

  • Do Cultural Controls and Social Media Stimulate Organizational Innovation in Startups?

    Ilse Maria Beuren, Silvana Mannes
    118-131/132-144
    DOI: https://doi.org/10.14392/asaa.2023160306

  • Fair Value and True and Fair View: Taxonomy, Axiology, and Teleology of Concepts

    Sérgio de Iudícibus, Valdemir Regis Ferreira de Oliveira, Jorge Katsumi Niyama, Ilse Maria Beuren
    145-157/158-169
    DOI: https://doi.org/10.14392/asaa.2023160307

  • Use of Management Control as a Stimulus for Organizational Resilience: Single-Entity Survey in a Petroleum Derivatives Company

    Daiana Bragueto Martins, Fábio Frezatti
    170-184/185-198
    DOI: https://doi.org/10.14392/asaa.2023160308

  • Discounted Cash Flow: Theoretical and Practical Aspects of its Use

    César Augusto Tibúrcio Silva
    199-208/209-218
    DOI: https://doi.org/10.14392/asaa.2023160309

  • The Influence of Players Contracts in Sport and Economic Performance of Brazilian Football Clubs

    Fábio Minatto, José Alonso Borba, Pedro Alberto Barbetta
    219-231/232-244
    DOI: https://doi.org/10.14392/asaa.2023160310

  • Relationship Between Greenhouse Gas Emissions and Accounting Variables According to the Environmental Kuznets Curve Hypothesis

    Lucas José Machado dos Santos, Maísa de Souza Ribeiro, Daniel Kouloukoui
    245-257/258-270
    DOI: https://doi.org/10.14392/asaa.2023160311