CON - Accounting

Theme 1: Accounting and Corporate Governance
Leader: Vera Maria Rodrigues Ponte - PPAC/UFC
Themes that involve central issues of corporate governance associated to accounting, such as:
• The Sarbanes Oxley (SOX) Law and the impact on accounting, on internal controls and risk management;
• global diffusion of corporate governance;
• empirical evidence of corporate governance mechanisms;
• corporate governance entities and agents;
• models of corporate governance;
• corporate governance and guidance concerning the strategic objectives of the organization; and
• corporate governance and the evaluation, control and minimization of risks.

Theme 2: Accounting and Social-Environmental Responsibility
Leader: Sônia Maria da Silva Gomes - NPGA/UFBA
Themes related to the economic-financial aspects of sustainability, such as:
• environmental management;
• environmental accounting;
•carbon credit accounting and commercial aspects;
• management of corporate social responsibility;
• social reports;
• Added Value Statements;
• social and environmental indicators; and
cultural responsibility.

Theme 3: Financial Accounting
Leader: Roberta Carvalho de Alencar - PPGACC/FEA/USP
Themes related to the process of identifying, gauging and registering economic events that occur within the scope of organizations, as well as the elaboration and promotion of accounting statements for users outside of the entities, such as:
• uses and users of financial accounting;
• disclosure of accounting information;
• accounting statements;
• analysis of accounting statements;
• evaluation and gauging of assets and liabilities;
• revenue, gain, expenses and loss;
• models of credit scoring based on accounting variables;
• corporate finances (capital structure, capital cost, mergers and acquisitions, investment management and evaluations);
• economic consequences of disclosure; value relevance studies;
• recognition of inflationary effects on equity and company results;
• impacts of the migration from the local standard to the International Financial Reporting Standards (IFRS);
• effects of accounting standards on the results of transnational and multinational companies; and
• studies in companies listed in other countries (cross-listed companies).

Theme 4: Governmental Accounting and Third Sector
Leader: José Francisco Ribeiro Filho - PROPAD/UFPE
Theme related to economic-financial management and control of the public sector and the voluntary sector, such as:
• Law of Fiscal Responsibility;
• financial administration and governmental accounting systems;
• public sector performance;
• controllership in public sector management;
• costs in public sector management;
• public sector auditing;
• international public sector accounting standards;
• accounting of voluntary sector entities;
• rendering of accounts in voluntary sector entities; and
• disclosure of information to society.

Theme 5: Controllership and Management Accounting
Leader: Romualdo Douglas Colauto - Accounting Department/UFMG
Themes related to the decision making process in organization in each stage of the management process – planning, execution and control, such as:
• performance gauging and evaluation;
• management planning and control;
• budgeting system;
• strategic cost management;
• internal control to minimize management risks;
• incentive plans for employees and managers;
• coordination among organizations (outsourcing, franchises, long-term contracts, alliances and networks);
• controllership and decision making support systems;
• information technology applied to accounting and managerial control;
• interdisciplinarity of managerial accounting.

Theme 6: Auditing and Valuation
Leader: Marcelo Álvaro da Silva Macedo - FACC/UFRJ
Themes related to internal and external auditing and reporting, such as:
• independence; sampling; controls;
• auditing and the Sarbanes-Oxley Law;
• international auditing regulations;
• auditor's responsibility in detecting fraud and errors;
• financial audit;
• legal and civil responsibility of the chartered accountant;
• mediation and arbitrage; and
• continued professional education of the independent auditor and chartered accountant.

Theme 7: Accounting and Behavioral Approaches
Leader: Carlos Eduardo Facin Lavrada - PPGCC/FURB
Themes related to cognitive aspects and limited rationality that are involved in the scope of Accounting, supported by: behavioral, motivational, sociological, institutional and decision theories, such as:
• accounting and cognitive psychology (memory and cognition, language, etc.);
• accounting and social psychology (influence of culture on the individual, prejudice, interpersonal attraction, etc.);
• effect of accounting management systems on human behavior;
• socially construed accounting phenomena, their cultural and political interactions and their cognitive and symbolic processes;
• accounting as a social process;
• accounting and the judgment heuristics, theory of prospects and decision analyses;
• neuroaccounting.

Theme 8 : Accounting and Tax Management
Themes related to a number of focuses that comprise this thematic area, such as:
• tax burden;
• tax avoidance and evasion;
• specific tax studies in a country and among countries;
• tax frauds;
• tax incentives;
• tax planning;
• tax recovery in export and import;
• tax reform;
• tax regimes;
• Transitional Tax Regime (TTR);
• Electronic Tax Control System (SPED, e-invoicing, digital certification).