{"id":"https://openalex.org/W2997067604","doi":"https://doi.org/10.25112/rgd.v17i1.1723","title":"A IMPORT\u00c2NCIA DA GOVERNAN\u00c7A CORPORATIVA E DO CONTROLE INTERNO NA \u00c1REA CONT\u00c1BIL","display_name":"A IMPORT\u00c2NCIA DA GOVERNAN\u00c7A CORPORATIVA E DO CONTROLE INTERNO NA \u00c1REA CONT\u00c1BIL","publication_year":2020,"publication_date":"2020-01-03","ids":{"openalex":"https://openalex.org/W2997067604","doi":"https://doi.org/10.25112/rgd.v17i1.1723","mag":"2997067604"},"language":"pt","primary_location":{"id":"doi:10.25112/rgd.v17i1.1723","doi":"https://doi.org/10.25112/rgd.v17i1.1723","is_oa":true,"landing_page_url":"https://doi.org/10.25112/rgd.v17i1.1723","pdf_url":null,"source":{"id":"https://openalex.org/S2739425946","display_name":"Revista Gest\u00e3o e Desenvolvimento","issn_l":"1807-5436","issn":["1807-5436","2446-6875"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312023","host_organization_name":"FEEVALE, Centro Universit\u00e1rio, Instituto de Ci\u00eancias Sociais Aplicadas","host_organization_lineage":["https://openalex.org/P4310312023"],"host_organization_lineage_names":["FEEVALE, Centro Universit\u00e1rio, Instituto de Ci\u00eancias Sociais Aplicadas"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Gest\u00e3o e Desenvolvimento","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.25112/rgd.v17i1.1723","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074516600","display_name":"Andrea Brasil e Souza","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Andrea Brasil e Souza","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016212976","display_name":"Maristela Mercedes Bauer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I145689991","display_name":"Universidade Feevale","ror":"https://ror.org/05gefd119","country_code":"BR","type":"education","lineage":["https://openalex.org/I145689991"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Maristela Mercedes Bauer","raw_affiliation_strings":["Universidade FEEVALE"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade FEEVALE","institution_ids":["https://openalex.org/I145689991"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5000766022","display_name":"Luciana Coletti","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Luciana Coletti","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.6903,"has_fulltext":true,"cited_by_count":25,"citation_normalized_percentile":{"value":0.87435174,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"17","issue":"1","first_page":"148","last_page":"148"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.7056000232696533,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.7056000232696533,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.22769999504089355,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.031700000166893005,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9629999995231628},{"id":"https://openalex.org/keywords/accountants","display_name":"accountants","score":0.8970000147819519},{"id":"https://openalex.org/keywords/professional-perceptions","display_name":"professional perceptions","score":0.6200000047683716},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.9950000047683716},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.972000002861023},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.953000009059906}],"concepts":[{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6299017667770386},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5738813281059265},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5085917711257935},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.3924912214279175},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3613511323928833},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3339451551437378},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3226618766784668},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.25212231278419495},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.1479661464691162},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1030004620552063},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.25112/rgd.v17i1.1723","doi":"https://doi.org/10.25112/rgd.v17i1.1723","is_oa":true,"landing_page_url":"https://doi.org/10.25112/rgd.v17i1.1723","pdf_url":null,"source":{"id":"https://openalex.org/S2739425946","display_name":"Revista Gest\u00e3o e Desenvolvimento","issn_l":"1807-5436","issn":["1807-5436","2446-6875"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312023","host_organization_name":"FEEVALE, Centro Universit\u00e1rio, Instituto de Ci\u00eancias Sociais Aplicadas","host_organization_lineage":["https://openalex.org/P4310312023"],"host_organization_lineage_names":["FEEVALE, Centro Universit\u00e1rio, Instituto de Ci\u00eancias Sociais Aplicadas"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Gest\u00e3o e Desenvolvimento","raw_type":"journal-article"},{"id":"pmh:oai:periodicos.feevale.br:article/1723","doi":null,"is_oa":true,"landing_page_url":"https://periodicos.feevale.br/seer/index.php/revistagestaoedesenvolvimento/article/view/1723","pdf_url":"https://periodicos.feevale.br/seer/index.php/revistagestaoedesenvolvimento/article/download/1723/2490","source":{"id":"https://openalex.org/S2739425946","display_name":"Revista Gest\u00e3o e Desenvolvimento","issn_l":"1807-5436","issn":["1807-5436","2446-6875"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312023","host_organization_name":"FEEVALE, Centro Universit\u00e1rio, Instituto de Ci\u00eancias Sociais Aplicadas","host_organization_lineage":["https://openalex.org/P4310312023"],"host_organization_lineage_names":["FEEVALE, Centro Universit\u00e1rio, Instituto de Ci\u00eancias Sociais Aplicadas"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.25112/rgd.v17i1","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:7359a71c18d0498e8a4a298c2c24be1c","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/7359a71c18d0498e8a4a298c2c24be1c","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Gest\u00e3o e Desenvolvimento, Vol 17, Iss 1, Pp 148-174 (2020)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:e2f9390dc28140f3a0e660b5893f3f94","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/e2f9390dc28140f3a0e660b5893f3f94","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Gest\u00e3o e Desenvolvimento, Vol 17, Iss 1 (2020)","raw_type":"article"},{"id":"pmh:oai:doaj.org/article:f2464dbbe8e14323a43bde554fef60dd","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/f2464dbbe8e14323a43bde554fef60dd","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Gest\u00e3o e Desenvolvimento, Vol 17, Iss 1 (2020)","raw_type":"article"},{"id":"pmh:oai:redalyc.org:514262385011","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=514262385011","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"GEST\u00c3O E DESENVOLVIMENTO (Brasil) Num.1 Vol.17","raw_type":"art\u00edculo cient\u00edfico"}],"best_oa_location":{"id":"doi:10.25112/rgd.v17i1.1723","doi":"https://doi.org/10.25112/rgd.v17i1.1723","is_oa":true,"landing_page_url":"https://doi.org/10.25112/rgd.v17i1.1723","pdf_url":null,"source":{"id":"https://openalex.org/S2739425946","display_name":"Revista Gest\u00e3o e Desenvolvimento","issn_l":"1807-5436","issn":["1807-5436","2446-6875"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310312023","host_organization_name":"FEEVALE, Centro Universit\u00e1rio, Instituto de Ci\u00eancias Sociais Aplicadas","host_organization_lineage":["https://openalex.org/P4310312023"],"host_organization_lineage_names":["FEEVALE, Centro Universit\u00e1rio, Instituto de Ci\u00eancias Sociais Aplicadas"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista Gest\u00e3o e Desenvolvimento","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2997067604.pdf","grobid_xml":"https://content.openalex.org/works/W2997067604.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2289205268","https://openalex.org/W3099081625","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7220171207","https://openalex.org/W2901334109","https://openalex.org/W2167411560","https://openalex.org/W2981123492","https://openalex.org/W1518953455","https://openalex.org/W2511396744","https://openalex.org/W1839843292","https://openalex.org/W7220614787","https://openalex.org/W3199878892","https://openalex.org/W7220165945"],"abstract_inverted_index":{"Este":[0],"estudo":[1,79],"tem":[2],"como":[3],"objetivo":[4],"analisar":[5],"a":[6,181,197],"percep\u00e7\u00e3o":[7],"dos":[8],"profissionais":[9,83],"da":[10,84],"\u00e1rea":[11,85],"cont\u00e1bil":[12,86],"do":[13,15,17,23,134,136,140],"Vale":[14,133],"Rio":[16,135,138],"Sinos-RS":[18],"em":[19,71],"rela\u00e7\u00e3o":[20],"\u00e0":[21],"import\u00e2ncia":[22,95],"controle":[24],"interno":[25],"no":[26,96],"contexto":[27,97],"das":[28,98],"boas":[29,99],"pr\u00e1ticas":[30,100],"de":[31,49,55,65,101,105,108,112],"governan\u00e7a":[32,102],"corporativa.":[33],"Para":[34],"tanto,":[35],"utilizou-se":[36],"as":[37],"pesquisas":[38],"descritiva,":[39],"bibliogr\u00e1fica,":[40],"levantamento,":[41],"com":[42,58,63],"abordagem":[43],"qualitativa":[44],"e":[45,61,114],"quantitativa.":[46],"A":[47],"coleta":[48],"dados":[50],"foi":[51],"realizada":[52],"por":[53,76],"meio":[54],"question\u00e1rio,":[56],"desenvolvido":[57],"perguntas":[59],"abertas":[60],"fechadas,":[62],"alternativas":[64],"simples":[66],"ou":[67],"m\u00faltipla":[68],"escolha,":[69],"aplicados":[70],"uma":[72],"amostra":[73],"n\u00e3o":[74],"probabil\u00edstica":[75],"acessibilidade.":[77],"O":[78],"apontou":[80],"que":[81,91],"os":[82],"participantes":[87],"dessa":[88],"pesquisa":[89],"percebem":[90],"esses":[92],"controles":[93],"possuem":[94],"corporativa,":[103],"atrav\u00e9s":[104],"seus":[106],"princ\u00edpios":[107],"transpar\u00eancia,":[109],"equidade,":[110],"presta\u00e7\u00e3o":[111],"contas":[113],"responsabilidade":[115],"corporativa.Palavras-chave:":[116],"Governan\u00e7a":[117],"Corporativa.":[118],"Controles":[119],"Internos.":[120],"Transpar\u00eancia.":[121],"Contabilidade.ABSTRACTThis":[122],"study":[123,203],"aims":[124],"to":[125,145],"analyze":[126],"the":[127,146,152,164,207,221],"perception":[128],"of":[129,148,154,223,231],"accounting":[130,208],"professionals":[131,209],"in":[132,143,151,196,211,220],"Sinos":[137],"Grande":[139],"Sul":[141],"State":[142],"relation":[144],"importance":[147],"internal":[149],"control":[150],"context":[153,222],"good":[155,224],"corporate":[156,225,236],"governance":[157,226],"practices.":[158],"For":[159],"that,":[160],"it":[161],"was":[162,178],"used":[163],"descriptive,":[165],"bibliographic":[166],"and":[167,172,186,235],"survey":[168],"researches,":[169],"with":[170,184,189],"qualitative":[171],"quantitative":[173],"approaches.":[174],"The":[175,202],"data":[176],"collection":[177],"performed":[179],"through":[180,228],"questionnaire,":[182],"developed":[183],"open":[185],"closed":[187],"questions,":[188],"simple":[190],"or":[191],"multiple":[192],"choice":[193],"alternatives,":[194],"applied":[195],"non-probabilistic":[198],"sample":[199],"for":[200],"accessibility.":[201],"pointed":[204],"out":[205],"that":[206,215],"participating":[210],"this":[212],"research":[213],"perceive":[214],"these":[216],"controls":[217],"are":[218],"important":[219],"practices,":[227],"their":[229],"principles":[230],"transparency,":[232],"fairness,":[233],"accountability":[234],"responsibility.Keywords:":[237],"Corporate":[238],"Governance.":[239],"Internal":[240],"controls.":[241],"Transparency.":[242],"Accounting.":[243]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-01-10T00:00:00"}
