Este estudo buscou revisar a literatura sobre o método de custeio Time-Driven Activity-Based Costing, de modo a verificar o estado da arte da temática, analisando seu desenvolvimento ao longo dos 16 anos após a primeira publicação de Kaplan e Anderson, que ocorreu em 2004. O enquadramento metodológico desta pesquisa é qualiquantitativo, com objetivo descritivo, e foi adotado o procedimento de Revisão Sistemática da Literatura. Os estudos-alvo da revisão foram obtidos por meio das bases de dados Web of Science e Scopus. Após terem sido aplicados os critérios de filtragem, pormenorizados na seção do método, obteve-se uma amostra contendo 102 artigos, distribuídos em 75 periódicos científicos. Os resultados apontaram uma expressiva vantagem quantitativa das publicações voltadas à área da saúde e à carência por pesquisas em outros setores prestadores de serviços e indústrias de modo geral. Ao longo das análises, são discutidas oportunidades para estudos futuros, entre os quais o aprofundamento teórico necessário à temática, cuja produção científica tem se concentrado em pesquisas de caráter empírico. Nesse sentido, destaca-se o campo das Ciências Contábeis como bem posicionado para o adequado endereçamento das carências teóricas que foram referidas na literatura consultada.

Purpose: To identify in the scientific literature the main technical competences and professional skills associated with the technical bean counter and managerial business partner controller profiles. Methodology: A literature review was conducted, indexed to the Web of Science and Scopus databases, using the Chartered Association of Business Schools 2018 ranking to select scientific articles published in high-quality journals in the last 10 years. The process resulted in a sample of 11 articles, on which content analysis was applied. The analysis was guided by 30 categories based on the consulted literature (theory-driven categorization). 558 codes were collected, and through them, the main competencies and skills needed by the hybrid controller were identified. Results: The technical profile presents as its main competence the financial accounting and reporting competence, which concentrated more than 50% of the profile codes. The managerial profile presents managerial accounting competence and the interpersonal and communication skills as the main ones, together comprising less than 50% of the profile codes. The managerial profile identified is close to the hybrid controller profile, little explored in the literature, which fluctuates between the technical and managerial polar profiles due to contextual and cultural factors. Contributions of the Study: The study contributes to academia by deepening discussions on the hybrid profile, pointing out their main competencies and skills, and identifying which contextual and cultural factors influence the professional profile. By highlighting the main competencies and skills, the study contributes to practice, which can be supported by these findings to better conduct selection processes, for example, in addition to highlighting the necessary alignment between organizational context and culture and the desired profile for the controller.

DECISION SUPPORT SYSTEMS IN ENVIRONMENTAL MANAGEMENT. Environmental management is one of the main tasks of the environmental institutions. Accomplishing the process of balancing the correct use of the territory’s environmental resources with the existing law is a complex process that environmental specialists need to perform daily. As the complexity of environmental management increases day by day there is a need to automate the process of decision-making so that institutional resources can be used more efficiently and the traditional red tape surrounding environmental evaluation eradicated/combated. Environmental constraints have a spatial, temporal and institutional dimension and any analysis or evaluation relating to them greatly benefits from the use of geographical analysis, this being the reason why this system incorporates GIS technology. The results achieved are graphically represented and included in a report. Inputting a licensing claim in the system includes the storage of alphanumeric data as well as a geographical component. This way, new environmental constraints can be added to the system in order to be used in conjunction with existing processes.

Diante a sistematização necessária à atividade de escaneamento do ambiente e as características da tecnologia Robotic Process Automation (RPA), esse estudo teve por objetivo avaliar a aplicabilidade da RPA nas etapas da atividade de escaneamento do ambiente para detecção de sinais fracos através de mineração de texto na internet. Para isso, foi realizada uma Revisão Sistemática da Literatura sobre a temática dos sinais fracos. Das 8 etapas identificadas, em 6 delas foi percebida compatibilidade, onde a RPA pode ser utilizada para conferir maior qualidade e eficiência. O estudo contribui com a literatura científica ao consolidar as etapas da atividade de escaneamento do ambiente, o que igualmente contribui com a prática profissional, a qual se beneficia dos ganhos de eficiência e qualidade da utilização de RPA na atividade de escaneamento.

Voluntary disclosure of financial accounting information aims to reduce the effects of agency relationship and informational asymmetry. Due to its non-mandatory character, such disclosure is subject to moral hazard, and may become a biased report of management performance. The Management Reports are presented as a space used by managers for voluntary disclosures, instructing the reading of the mandatory statements which they accompany. In this way, the reports become spaces where Impression Management can occur. Thus, the aim of this study was to analyze the relationship of Print Management in management communication with the quality of profit forecasts made by financial analysts of publicly-held companies enrolled in the Associação Brasileira das Companhias Abertas (ABRASCA) Award from 2016 to 2019 and that presented a message to shareholders in their Management Reports. Messages to shareholders were submitted to content analysis to determine the positive and/or negative character of the message phrases. The results obtained contribute to formulators and users of information by indicating that the assertiveness of analysts' forecasts for one year impacts voluntary disclosure in the message from management to shareholders for the following year. Thus, the manager's decision on "what" and "how" to report also takes into account factors external to the companies, using external sources to, in addition to reducing agency problems and informational asymmetry, practice Impression Management, making it clearer the information provided so that the market has an adequate perspective of future gains and losses.