Neste estudo, as similaridades entre os entes públicos foram analisadas em termos de suas características econômicas, sociais e da variabilidade do Índice de Disclosure (ID), construído com base na divulgação de informações conforme as Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (NBCASP). A amostra foi composta por 25 estados e pelo Distrito Federal, no exercício de 2014. Os dados foram analisados estatisticamente por meio de uma análise de clusters. O ID médio calculado para os entes foi de 76%, sendo um indicativo de que o Brasil necessita evoluir para o atendimento da legislação e a prestação de informações para o controle social. A análise de clusters permitiu a divisão dos entes em quatro grupos, sugerindo que estados da mesma região podem apresentar características semelhantes, aproximando-os em relação às suas características econômicas e sociais, bem como em seu ID.

The objective of this research was to analyze the motivational factors that lead accounting sciences professors to teach on stricto sensu postgraduate courses, based on self-determination theory. Research on motivation in education in the area of accounting sciences mostly concerns student motivation. Thus, there are few studies related to teacher motivation, especially in the area of accounting sciences and in stricto sensu postgraduate programs. Teacher motivation is directly linked to the teaching-learning process and student motivation, so it is important to identify what motivates these teachers and, given this, to act in a way that the motivation, or lack of it, will not interfere with the quality of teaching. The importance of teachers in the quality of education is indisputable and inevitably relates to the motivation to remain in the teaching career, taking both personal and professional aspects into account. The Work Tasks Motivation Scale for Teachers was applied and answered by 108 professors from the 33 stricto sensu postgraduate programs in the area of accounting sciences. The data were analyzed in an aggregated way, using descriptive statistics and Wilcoxon-Mann-Whitney and chi-squared tests, with the purpose of assessing the relationship between levels of motivation and age group, time teaching, and time teaching in the stricto sensu postgraduate course. Most of the professors analyzed are extrinsically motivated via identified regulation; however this is less related to access to financial resources and more linked to the prestige that teaching on the stricto sensu postgraduate course brings. Also, the overall mean of the dimensions of intrinsic and extrinsic motivation was shown to be higher for teachers of the female gender and who work in private institutions.

GHG inventories have been applied in developing management strategies, being a fundamental tool for transparency and civilian participation. The Intergovernmental Panel on Climate Change has developed GHG inventory guidelines that are used by organisations to report their emissions. This work aimed to evaluate the inventories published in 2014 using a proposed voluntary disclosure index (VD i ) applied in Brazilian federated units. Moreover, the variability of the voluntary disclosure was statistically assessed through a multiple linear regression (MLR) as a function of size and socio-economic parameters. The VD i results indicated a greater adhesion of the southeastern states to the GHG Protocol Program, being São Paulo the state with the highest VD i . From the MLR results, it was possible to verify that size and socio-economic parameters had significant and positive influence on the VD i at 10%-significance level. Finally, VD i has been shown to be an appropriate tool for assessing voluntary disclosures.