Graduate

Accounting (MsC/Ph.D)

Overview


Unisinos Graduate Program in Accounting prepares accounting researchers to understand the international business language, based on sound knowledge of measurement, information and decision-making theories. This Graduate Program provides modeling of information systems for economic and strategic management of organizations. It also helps professionals and users to gain accounting knowledge in the area of controlling and finance. * On October 2, 2012, CAPES recommended the PhD program with grade 4, whose evaluation will take place during quadrennium 2013-2106.

Emphasis:

Controlling and Finance

Areas of Study


Accounting for External Users
Includes topics for accounting information users to improve their decision-making process and, thus, their organization's competitiveness. It covers research involving accounting information identification, measurement and disclosure, based on the following subareas:
(1) Financial Accounting and Users;
(2) Accounting Theory;
(3) Corporate Accounting and International Accounting;
(4) Tax Management;
(5) Governance.

Management Control
Addresses topics to improve organizations' efficiency and competitiveness in the following subareas:
(1) Strategic Cost Management;
(2) Controlling;
(3) Creation and dissemination of an information system among managers;
(4) Development of the capacity to create new and specific performance assessment systems.

Corporate Finance
Focuses on efficient techniques of financial resource allocation, in the following subareas:
1) Investigation of current financial practices in organizations and financial markets;
2) Development of theoretical models and optimal rules related to the financial behavior of organizations;
3) Studies on financing sources and capital structure;
4) Capital asset valuation.

Faculty Back to menu


Course Coordinator

Marcos Antonio de Souza
PhD in Accounting and Controlling
Areas of Interest: Short-Term Cost Analysis, Strategic Cost Management, Public Cost Management, NGO Cost Management, Teaching and Research on Costs.
Area of Study: Management Control
E-mail: marcosas@unisinos.br
Currículo Lattes

Academic Staff

Carlos Alberto Diehl
PhD in Production Engineering.
Areas of Interest: Strategy, Management Control and Strategic Control; Strategic Cost Management and Cost Strategies; Tools for cost management in outsourcing areas, intangible costs; Cost control and reduction; Non-financial Performance Analysis Systems (BSC, GPD, Multi-Attribute); Governance and Controlling.
Area of Study: Management Control
E-mail: cd@unisinos.br
Currículo Lattes

Clea Beatriz Macagnan
PhD in Creation, Strategy and Business Management
Areas of Interest: Intangible Assets; Corporate Governance; Economic consequences of disclosure; Disclosure of public institutions' information; Accounting normative and positive theories; Mediation and arbitration.
Area of Study: Accounting for External Users
E-mail: clea@unisinos.br
Currículo Lattes

Clóvis Antônio Kronbauer
PhD in Accounting and Audit.
Areas of Interest: Earnings management; Non-profit entity accounting; Relationship between Corporate Accounting and Tax Accounting; International accounting standards and practices; Tax planning; Audit and Forensic Accounting.
Area of Study: Accounting for External Users.
E-mail: clovisk@unisinos.br
Currículo Lattes

Cristiano Machado Costa
PhD in Economics.
Areas of Interest: Corporate Finance; Applied Quantitative Methods and Education Economics.
Area of Study: Accounting for External Users.
E-mail: cristianocosta@unisinos.br
Currículo Lattes

Ernani Ott
Doctor of Economic and Business Science.
Areas of Interest: Disclosure of financial information; History of Accounting; Social responsibility, social balance sheet, Value added statement; Accounting and environmental information; Intangible assets/ Intellectual capital.
Area of Study: Accounting for External Users
E-mail: ernani@unisinos.br
Currículo Lattes

Francisco Antônio Mesquita Zanini
PhD in Business Accounting and Organization.
Areas of Interest: Capital structure; Going public; Intangible assets and Intellectual capital; Asset pricing based on accounting indicators; Business valuation.
Area of Study: Corporate Finance.
E-mail: fzanini@unisinos.br
Currículo Lattes

Igor Alexandre Clemente de Morais
PhD in Economics.
Areas of Interest: Mathematical, Econometric and Statistical Methods and Models; Volatility Measurements and Business Cycles.
Area of Study: Corporate Finance
E-mail: imorais@unisinos.br
Currículo Lattes

Jairo Laser Procianoy
PhD in Management.
Areas of Interest: Dividend Policy, Capital Structure, Corporate Governance, Market reaction to managers' attitudes; Corporate Finance.
Area of Study: Corporate Finance.
E-mail: jlprocianoy@unisinos.br
Currículo Lattes

João Zani
PhD in Management.
Areas of Interest: Capital structure and business strategy; Market timing and capital structure; Capital structure and capital investment decisions; Accounting information - transparency - and capital or credit cost; Financial and credit constraints; Liquidity management strategy and investment decisions; Interest on equity and capital structure and/or dividend policy; Financial constraints and corporate governance.
Area of Study: Corporate Finance.
E-mail: jzani@unisinos.br
Currículo Lattes

Miguel Afonso Sellitto
PhD in Production Engineering.
Areas of Interest: Develops research in the areas of inter-organizational arrangements, industrial operations, logistics, organizational performance and complexity measurement.
Area of Study: Management Control.
E-mail: sellitto@unisinos.br
Currículo Lattes

Norberto Hoppen
Management Control.
Areas of Interest: Information technology, information systems and related human and social aspects; decision-making process and support systems; information technology planning and strategic alignment.
Area of Study: Management Control.
E-mail: norbertoh@unisinos.br
Currículo Lattes

Roberto Frota Decourt
PhD in Management.
Areas of Interest: Corporate Governance; Dividend Policy; Capital Structure; Earnings Management; Going Public; Behavioral Finance; Capital Market; Valuation and portfolio management.
Area of Study: Corporate Finance.
E-mail: rfdecourt@unisinos.br
Currículo Lattes

Tiago Wickstrom Alves
PhD in Economics.
Areas of Interest: Agricultural costs; Agrienergy - biodiesel and ethanol; Value of organizations; Economic costs; Capital Market.
Area of Study: Corporate Finance.
E-mail: twa@unisinos.br
Currículo Lattes

Curricular Structure for the Master's and Doctoral Degree Program (when both) Back to menu


Master's Degree

The master's degree consists of 24 credits, including required courses for the three areas of study (7 credits), required courses within each area of study (6 credits) and optional courses (11 credits). Students must also submit, before filing date for final dissertation, a scientific paper based on the dissertation. Before enrolling for the fourth term, students must prove to have attended at least two (2) qualifying examinations or thesis or dissertation defences.


Required Courses (7 credits)
- Scientific Research and Methods (3 credits)
- Statistics Applied to Accounting (3 credits)
- Seminar on Preliminary Research Project (1 credit)


Required Courses - Area of Study: Accounting for External Users (6 credits)
- Accounting Theory (3 credits)
- Corporate Accounting (3 credits)


Required Courses - Area of study: Management Control (6 credits)
- Strategic Cost Management (3 credits)
- Managerial Controlling and Accounting (3 credits)


Required Courses - Area of study: Corporate Finance (6 credits)
- Fundamentals of Corporate Finance (3 credits)
- Financing strategies and Value of Organizations (3 credits)


Optional Courses (11 credits)
- Cost Analysis (3 credits)
- Audit (3 credits)
- Business and Project Valuation (3 credits)
- International Accounting (3 credits)
- International Corporate Finance (3 credits)
- Financial Markets (3 credits)
- Higher Education Methodology (3 credits)
- Information and Decision Support Systems (3 credits)
- Non-Financial Performance Assessment Systems (3 credits)
- Special Topics on Accounting for External Users (1 credit)
- Special Topics on Management Control (1 credit)
- Special Topics on Corporate Finance (1 credit)


Doctoral Degree

The doctoral degree consists of 36 credits, including required courses (10 credits), optional courses (24 credits) and other academic activities. Students must also fulfill the requirement of two credits by having a paper published or accepted to be published in a relevant journal in the area; or by presenting a paper at a national or international congress, rated by Capes.


Required Courses (10 credits)
- Epistemology and Research Methods (3 credits)
- Quantitative Methods (3 credits)
- Theories Applied to Controlling and Finance (3 credits)
- Seminar on Research (1 credit)


Optional Courses (24 credits)
- Business and Investment Valuation (3 credits)
- Advanced Financial Accounting (3 credits)
- Strategy and Control (3 credits)
- Advanced Cost Studies (3 credits)
- Behavioral Finance (3 credits)
- Financial Frictions and Financing strategies (3 credits)
- Strategic Information Management (3 credits)
- Tax Management (3 credits)
- Corporate, Public and Network Governance (3 credits)
- Performance Assessment Models for Non-Financial Systems (3 credits)
- Financial Asset Pricing (3 credits)
- Advanced Accounting Theory (3 credits)
- Sustainability Accounting Theory (3 credits)
- Advanced Topics on Accounting for External Users (1 credit)
- Advanced Topics on Management Control (1 credit)
- Advanced Topics on Corporate Finance (1 credit)


Other academic activities (2 credits)
- Publication or acceptance for publication of paper in journals rated Qualis A1, A2 and B1 (2 credits)
- Publication or acceptance for publication of paper in Qualis B2 journals or presentation at national or international congress with Qualis grade (1 credit)


Other academic activities (4 credits)
- Teaching Internship I* (2 credits)
- Teaching Internship II* (2 credits)


Application and Selection Process Back to menu


Application for admission can be done as follows: Online: from April 12, 2016 to June 6, 2016 By Mail: documentation must be submitted by June 6, 2016 (posting date) In Person: from April 12, 2016 to June 13, 2016 at Unisinos Customer Service.


Selection

Master's Degree: July 7-15, 2016 Classification in the selection process is as follows:

a) Classification in the Anpad admission test;
b) Documentation analysis and evaluation;
c) Domain-specific knowledge test;
d) Interview.

Doctoral Degree: July 7-15, 2016 Classification in the selection process is as follows:

a) Classification in the Anpad admission test;
b) Analysis of Lattes Curriculum Vitae;
c) Defence of thesis project;
d) Interview.

Contact Back to menu


Office of the Registrar for the Graduate Program in Accounting Science
Phone: +55 (51) 3590-8186
E-mail: ppgcontabeis@unisinos.br
Hours: Monday to Friday, from 8 am to 10 pm
Location: Management and Business School - Unisinos São Leopoldo Campus

Accounting (MsC/Ph.D)