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

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: Accounting and Finance.
E-mail: twa@unisinos.br
Currículo Lattes

Academic Staff

Amarolinda Zanela Klein
PhD in Management.
Areas of Interest: Management of Technology and Information Systems, Information Technology and Organizational Competitiveness, changes related to the adoption of Information and Communication Technology in organizations.
E-mail: aczanela@unisinos.br
Currículo Lattes

André Luis Korzenowski
Doutor em Engenharia de Produção.
Areas of Interest: Works in the interface between companies and academia in the application of optimization tools, multicriteria analysis, modeling, simulation, pattern recognition and multivariate methods as support for management and operational decision making.
Area of Study: Management Control
E-mail: akorzenowski@unisinos.br
Currículo Lattes

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

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

Taciana Mareth
PhD in Management.
Area of Study: Management Control.
Currículo Lattes

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


Master's Degree Curriculum

The Master's degree courses are structured in two modules: I – required courses: composed of three (3) courses that concentrate on leveling content; II – electives: chosen together with the advisor and in accordance with the research to be carried out.
Completion of the Master's level program requires 24 credits: seven (7) credits from required courses; 12 credits from electives; two (2) credits from the publication or final acceptance of a paper in a journal - Qualis B2 or higher, or a passing grade in an elective worth three (3) credits or a passing grade in at least two (2) special topics courses worth one (1) credit each or one (1) course worth two (2) credits; three (3) credits from a thesis defense; delivery, by the deposit date of the final version of the thesis, of a scientific paper prepared on the basis of the Thesis. Students must also demonstrate that, by the enrollment date for the third semester, they took at least one (1) qualification test and appeared before one (1) thesis examination board.


Required Courses (7 credits)
- Research Methods I (3 credits)
- Applied Statistics (3 credits)
- Research Proposal Seminar (1 credit)


Electives (12 credits)
- Auditing (3 credits)
- Investment Assessment (3 credits)
- Advanced Financial Accounting (3 credits)
- Corporate Accounting (3 credits)
- Controllership and Managerial Accounting (3 credits)
- Strategy and Control (3 credits)
- Advanced Cost Studies (3 credits)
- Behavioral Finance (3 credits)
- Financial Frictions and Financing Strategies (3 credits)
- Basics of Corporate Finance (3 credits)
- Strategic Cost Management (3 credits)
- Corporate Governance (3 credits)
- Information Technology Corporate Governance (3 credits)
- Methodology of Higher Education (3 credits)
- Microeconomics I
- Microeconomics II
- Performance Appraisal Models in Non-Financial Systems (3 credits)
- Information and Decision Support System (3 credits)
- Advanced Accounting Theory (3 credits)
- Accounting Theory (3 credits)
- Applied Theories in Controllership and Finance (3 credits)
- Special Topics in Controllership and Finance I (1 credits)
- Special Topics in Controllership and Finance II (2 credits)
- Special Topics in Controllership and Finance II (3 credits)
- Econometrics I (3 credits)
- Econometrics II (3 credits)
- Econometrics III (3 credits)
- Technology Social Studies (3 credits)
- Multivariate Methods (3 credits)
- Qualitative Research Methods (3 credits)


Required Additional Activities (2 credits)
- Publication or final acceptance of a paper in a journal - Qualis B2 or higher (2 credits)


Final Course Paper (3 credits)
- Thesis Defense (3 credits)


PhD Curriculum

The PhD program are structured in two modules: I – required courses: composed of three courses that concentrate on leveling content; II – electives: chosen together with the advisor and in accordance with the research to be carried out.
The completion of the doctoral program requires 36 credits: seven (7) credits from required courses; 15 credits from electives; two (2) credits from the publication or final acceptance of a paper in a journal - Qualis B2 or higher; six (6) credits for participating in a sandwich study period abroad or effective participation in a study group of the advisor; six (6) credits from a dissertation defense.


Required Courses (7 credits)
- Research Methods II (3 credits)
- Multivariate Methods or Econometrics I or Econometrics II or Econometrics III (3 credits)
- Research Seminar (1 credit)


Electives (15 credits)
- Auditing (3 credits)
- Investment Assessment (3 credits)
- Advanced Financial Accounting (3 credits)
- Corporate Accounting (3 credits)
- Controllership and Managerial Accounting (3 credits)
- Strategy and Control (3 credits)
- Advanced Cost Studies (3 credits)
- Behavioral Finance (3 credits)
- Financial Frictions and Financing Strategies (3 credits)
- Basics of Corporate Finance (3 credits)
- Strategic Cost Management (3 credits)
- Corporate Governance (3 credits)
- Information Technology Corporate Governance (3 credits)
- Methodology of Higher Education (3 credits)
- Qualitative Research Methods (3 credits)
- Microeconomics I
- Microeconomics II
- Performance Appraisal Models in Non-Financial Systems (3 credits)
- Information and Decision Support System (3 credits)
- Advanced Accounting Theory (3 credits)
- Accounting Theory (3 credits)
- Applied Theories in Controllership and Finance (3 credits)
- Special Topics in Controllership and Finance I (1 credits)
- Special Topics in Controllership and Finance II (2 credits)
- Special Topics in Controllership and Finance II (3 credits)
- Econometrics I (3 credits)
- Econometrics II (3 credits)
- Econometrics III (3 credits)
- Technology Social Studies (3 credits)
- Research Methods I (3 credits)


Required Additional Activities (8 credits)
- ublication or final acceptance of a paper in a journal - Qualis B2 or higher (2 credits)
- Participation in a sandwich study period abroad or effective participation in a research group of the advisor (6 credits)


Final Course Paper (6 credits)
- Dissertation Defense (6 credits)




Find out more

The Master's and PhD courses are offered on-site at the Porto Alegre campus. More information at: unisinos.br/mestrado-e-doutorado/ciencias-contabeis

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: Av. Nilo Peçanha, 1640 - Bairro Boa Vista - Porto Alegre (RS)

Accounting (MsC/Ph.D)