https://repositorio.ufpb.br/jspui/handle/tede/8894 PPGCC Thu, 24 Sep 2026 05:42:41 GMT 2026-09-24T05:42:41Z http://repositorio.ufpb.br:443/jspui/retrieve/37442/ https://repositorio.ufpb.br/jspui/handle/tede/8894 https://repositorio.ufpb.br/jspui/handle/123456789/39123 Título: Isomorfismo institucional e aspectos operacionais do target costing: evidências no polo calçadista da Paraíba Autor(es): Valentim, Isabella Christina Dantas Orientador: Camara, Renata Paes de Barros Abstract: Strategic cost management has established itself as a relevant field in management accounting. In this context, Target Costing is configured as a strategic profit planning model, whose analysis has predominantly focused on normative and technical-functionalist approaches, emphasizing principles, expected benefits, and impacts on organizational performance. Institutional Theory, particularly New Institutional Sociology, posits that isomorphic pressures coercive, mimetic, and normative, influence the adoption of organizational practices, leading organizations within the same field to become progressively similar. Despite the evident relevance of these approaches, studies articulating Target Costing with institutional isomorphism in the context of Brazilian micro and small industrial enterprises remain scarce. Given this gap, this thesis aims to analyze how the different dimensions of institutional isomorphism are associated with the operational aspects of Target Costing in footwear industries in Paraíba, Brazil. The research is characterized as exploratory-descriptive, with a quantitative approach, operationalized through a survey with a hybrid data collection mode (remote self-completion and researcher-assisted in- person application) conducted among footwear industries in Paraíba. Data were analyzed using descriptive statistics, Cronbach's alpha coefficient to assess construct reliability, Spearman's correlation, and the Kruskal-Wallis test. Both constructs exhibited high reliability (α = 0.932 and α = 0.880, respectively). The results revealed that mimetic isomorphism constitutes the primary institutional force associated with Target Costing adoption, with 93.3% of statistically significant correlations, including strong correlations with the Allowable and Target Cost stage. Coercive isomorphism exhibited a selective pattern (73.3% of significant correlations), with customer pressures standing out as centrally associated with the Cost Management stage. Normative isomorphism, in turn, showed limited association (10.0% of significant correlations). The Kruskal-Wallis tests revealed homogeneity in practice adoption among the investigated firms, with only 8.3% of the 120 comparisons showing significant differences, providing evidence of institutionalization processes within the organizational field. Accordingly, the proposed thesis was partially supported: the different dimensions of institutional isomorphism are associated, at varying intensities, with the operational aspects of Target Costing, with a predominance of mimetic and coercive pressures and limited association of normative pressures. On a theoretical level, this research contributes by integrating Target Costing into the New Institutional Sociology perspective, empirically demonstrating the hierarchy among isomorphic dimensions in the context of micro and small industrial enterprises and showing that the homogeneity of practices among firms of different sizes and locations constitutes evidence of institutionalization. On a practical level, the findings offer insights for managers by reinforcing the importance of aligning cost management practices with market demands, and for sectoral entities by signaling the need to rethink strategies for disseminating management practices in industrial clusters composed of micro and small enterprises, prioritizing mechanisms that enhance the exchange of experiences among firms. Editor: Universidade Federal da Paraíba Tipo: Tese Fri, 20 Mar 2026 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/39123 2026-03-20T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/38627 Título: Relações entre fatores contingenciais, confiança entre parceiros de negócios e a importância atribuída aos indicadores de desempenho Autor(es): Oliveira, Alan Santos de Orientador: Callado, Antônio André Cunha Abstract: Given the competitive environment in which organizations operate, performance measurement and the strengthening of interorganizational relationships are becoming increasingly important in the business world. Therefore, the overall objective of this research was to analyze the relationship between contingency factors, trust among business partners, and the importance attributed to performance indicators. To this end, a field survey technique was used, using a standardized and structured questionnaire, with an exploratory and quantitative approach, in 90 industries listed in the Federation of Industries of the State of Ceará (FIEC), in the apparel and accessories sector. To operationalize the study questionnaire, variables were separated into six parts: the first addresses demographics; the second characterizes the company profile; the third describes information on aspects of trust; the fourth addresses information on the relationships between the company and its business partners; the fifth presents performance indicators; and, finally, the sixth highlights contingency factors. Data analysis used descriptive statistics based on frequencies, and inferential statistics using Spearman's correlation coefficient and the Mann-Whitney U test. The main results showed direct associations between the level of importance attributed to performance indicators, particularly non-financial ones, and external and internal contingency factors, as well as aspects of relationships between business partners, including the nature of transactions and activities, sales intermediation, and production outsourcing. Furthermore, specific associations were found between dimensions of trust and elements of relationships between business partners. Additionally, in most cases, direct relationships were found between aspects of trust and contingency factors, especially internal ones. It is concluded that the importance attributed to performance indicators is associated with contingency factors, as well as with aspects of trust present in interorganizational relationships. The results have practical implications, allowing managers and business owners to inform the control process and improve managerial decision-making based on financial and non-financial performance indicators. It also presents academic implications by strengthening the literature that investigates relational factors that influence performance measurement, based on the external and internal organizational environment and the relationships of trust among business partners. Editor: Universidade Federal da Paraíba Tipo: Tese Tue, 16 Dec 2025 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/38627 2025-12-16T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/38340 Título: A influência da orientação regulatória na relação entre os traços sombrios de personalidade e o gerenciamento de resultados contábeis Autor(es): Siqueira, Diego Dantas Orientador: Lucena, Wenner Glaucio Lopes Abstract: Many organizations face strong pressure to achieve various profit-related targets, leading some professionals to resort to Earnings Management (EM) to meet them. However, it remains unclear why some managers are more prone to yielding to this pressure than others. Prior literature has shown that high levels of dark personality traits (Dark Triad) are associated with increased engagement in EM practices. It has also demonstrated that the effectiveness of formal and informal control mechanisms in reducing such practices among Dark Triad individuals is limited. In this context, drawing on Regulatory Focus Theory as the theoretical foundation, this dissertation aimed to investigate the moderating effect of regulatory orientation on the relationship between dark personality traits and earnings management. To accomplish this, a between-subjects experimental study was conducted. The analysis was based on a 2x2 factorial design, in which regulatory focus was manipulated at two levels (promotion vs. prevention) and dark personality traits were measured and divided into two groups (high vs. low), resulting in four groups. The final sample consisted of 294 accountants from the five regions of Brazil. The dependent variable was the level of EM, measured through the estimated warranty expenses for a new product, and the independent variables were regulatory focus, dark personality traits, and an interaction term between these factors. Data were analyzed using Analysis of Variance (ANOVA) and Structural Equation Modeling (SEM). The results indicate that accountants with high Dark Triad traits exhibited a higher propensity for EM (H1), and that inducing a prevention focus significantly reduced this propensity compared with a promotion focus (H2). However, regulatory focus did not moderate the relationship between dark traits and EM (H3), suggesting that individuals with high levels of dark traits are less sensitive to situational motivational cues. Additional analyses revealed a significant moderating effect of regulatory focus on the relationship between Machiavellianism and EM. Specifically, a prevention focus inhibited EM among Machiavellian individuals, whereas a promotion focus increased their propensity to engage in EM. However, the absence of moderation effects for narcissism and psychopathy suggests that these traits operate more autonomously with respect to motivational context. Finally, complementary SEM results showed that regulatory fit increased individuals’ feeling of correctness regarding their decision, though this feeling did not mediate the relationship between regulatory fit and EM. This study advances the EM literature by integrating motivational and dispositional factors in the decision-making process of accounting professionals. Unlike previous research that examined the effects of regulatory focus or dark personality traits separately, this study investigates how these two dimensions interact to influence the propensity toward EM. It offers evidence of motivational mechanisms capable of mitigating EM within organizations, including among individuals with high levels of Machiavellianism. From a practical standpoint, the results suggest that organizational interventions that foster a prevention focus may reduce EM practices. Such interventions may be implemented through formal organizational documents (such as codes of ethics, mission and value statements), organizational culture, incentive systems, and other institutional policies. Editor: Universidade Federal da Paraíba Tipo: Tese Tue, 16 Dec 2025 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/38340 2025-12-16T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/38248 Título: A atuação dos grupos de interesse nas discussões sobre a reforma tributária Autor(es): Andrade, Kyones Costa Orientador: Queiroz, Dimas Barrêto de Abstract: This study analyzed how interest group interventions in the legislative process altered the text of the Brazilian tax reform on consumption, specifically during the processing of Constitutional Amendment Proposals no 45/2019 and no. 110/2019, which culminated in Constitutional Amendment No. 132/2023. The main objective was to understand how specific demands and interests were incorporated into the legislation, based on Collective Action Theory, complemented by Narrative Theory of Collective Action. The research adopted a qualitative and documentary approach. The main documentary corpus consisted of the stenographic notes from the public hearings of the first phase of the reform, held between March and October 2023 in the Chamber of Deputies and the Federal Senate. The material was supplemented by the respective legal provisions, videos of the sessions, reports prepared by legislative committees, and a survey of news related to tax reform. For the interpretation of the data, narrative analysis was used as a methodological strategy, using the Problem–Solution approach, in which the interest groups involved, the intervention strategies employed, and the resolutions resulting from collective action related to the main demands linked to tax accounting that emerged from legislative discussions were identified: Value Added Tax, Selective Tax, tax burden, tax credit utilization, and special taxation regimes. The results showed a representative asymmetry, characterized by the predominance of private interest groups, especially from the business sector, to the detriment of public interest groups. It was also found that the main intervention strategy used was argumentation associated with narratives of crisis in order to legitimize sectoral demands, with private interest groups resorting to narratives of social justice to protect specific benefits, while public interest groups used technical arguments in defense of simplifying the tax system. It was concluded, therefore, that although modernized, the reform reflected pressure from interest groups to insert multiple exceptions into the constitutional text, maintaining the complexity of the system and imposing challenges on society. Editor: Universidade Federal da Paraíba Tipo: Dissertação Mon, 23 Feb 2026 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/38248 2026-02-23T00:00:00Z