This study analyzed the relationship between environmental and cognitive factors and the entrepreneurial intentions of business students from the perspective of the Planned Behavior Theory. Data were collected in the classroom through a questionnaire that was distributed to 229 freshmen in the first year of the Accounting, Economics and Administration course, and the analysis was carried out using the Partial Least Squares - Structural Equation Model (PLS-SEM). It was found that education and conducive business environments are predictive of cognitive factors, such as a favorable evaluation of an entrepreneurial career choice and social pressures, with indirect effects on intentions to undertake entrepreneurship (EI). In addition, entrepreneurial intentions are influenced by cognitive factors, such as a positive evaluation of an entrepreneurial career and perceived entrepreneurial ability. This demonstrates that environmental factors potentiate cognitive factors and, indirectly, the intention to undertake entrepreneurship (EI). It was identified that public policies do not influence the perceived entrepreneurial capacity and that social pressures are not predictive of the surveyed students’ intentions to undertake entrepreneurship. These data require the attention of universities and governments to create environments that are conducive to entrepreneurship and students’ decisions to engage with sustainable projects and business models. It is concluded that environmental factors are predictive of cognitive aspects with positive and significant effects on the entrepreneurial career intentions of university students. An entrepreneurial attitude and the ability to transform ideas into actions create space for the promotion of a student micro-entrepreneur and the cultivation of a sustainable entrepreneurial culture in higher education.

This study examines the relationships between sustainability technologies, auditor transition, and circular economy models. Circular economy (CE) has been visited in recent studies as a matter of necessity to procure answers to pressing issues that befalls our society, aimed at the survival of the human species. While doing so, there has been little emphasis placed on sustainable technologies that will usher auditors into the new era. Data were constructed from a symposium organized by the Institute of Internal Auditors (IIA), where scholars and practitioners addressed the future of auditing technology, regarding, in particular, the International Social and Environmental Accreditation and Labeling (ISEAL) database official website and also interviews with experts dealing day to day with sustainability and circular economy. Discourse analysis assisted in working with these groups of data. Our findings identified 12 different relational types in our analysis, thus signaling upward trends in the preparedness of auditors in boosting sustainable technologies towards a circular economy environment. Additionally, our findings demonstrate the significant uptake of innovative tools implemented for new-generation technologies in order to enhance auditing. The findings of this study have implications for academia and practice which are aimed at technological preparedness for the transition of auditing towards CE. Finally, this paper contributes by summarizing the debate and speculations around the technologies that are driving auditing to CE.

Este artigo aponta uma modelagem matemática para determinar o valor futuro do IDH-M para os municípios do Paraná, com base em dados contábeis atuais e outras variáveis. O referencial teórico abrange, entre outros, aspectos de externalidades e bens públicos, analisando as razões pelas quais são necessários investimentos públicos e também contempla aspectos sobre o cálculo do IDH-M. O artigo é baseado em uma pesquisa explicativa, e o instrumental utilizado é a análise de regressão, com regressões múltiplas a partir de 87 variáveis independentes, sendo 10 variáveis não-contábeis e 77 contábeis. Fica evidente que o IDH-M possui relação com as variáveis de IDH-M passado, distância em relação à capital, altitude, nível de população rural, receita tributária, despesa com pessoal, despesa com saúde e saneamento, investimentos e gastos com indústria e comércio.

This paper investigates the connection of internal control environment to sustainable development goals to curb fraud in Brazil. We drew on the interpretivist and constructivist perspectives with discourse analysis. Data corpus consists of interviews of 20 respondents who are external auditors, internal auditors, and employees of the controller’s department of an organization of ecommerce and archival documents. Results did not find any significant relationship between the connection of internal control functions (ICF) and the Sustainable Development Goals (SDGs) inasmuch as the connection of ICF to efficiency is tied to policies in compliance with standards, management tone, roles of enforcement, accountability, and adherence and obedience of rules. Triangulating SDG-16 with the dimensions of the control environment, fraud manifests mainly as a result of lack of commitment to integrity and values, as well as ineffectiveness of monitoring functions. This study concludes for the building of effective, accountable and even institutions with the embedding monitoring functions to sustain development goals. Since ex ante literatures examined the conceptual framework in isolation, this study connects it to sustainable development goals. Finally, this study signals an implication in the internal control literature as it clarifies the scientific theories and practical baseline of internal control environment to the policymakers, practitioners, and academia in view of the way forward on the connection of ICF to the SDG in the fight against corporate frauds.

The depletion of natural resources, the useful life of landfill sites, and the amount of garbage accumulating all challenge public policy to manage urban solid waste. We identified the economic potential for unused solid waste (HSW) in São Paulo in 2018 to be USD 637,633,836.04 through descriptive quantitative research and documentary analysis in the collected data. This amount comes from five sources, with the majority coming from internalizing private cost credits (45.58%), followed by recycling (42.21%), carbon credits (5.46%), refuse-derived fuel (3.77%), and organic compounds (2.98%). This potential assumes the implantation of waste sorting plants that generate jobs, reduce public expenses, and provide environmental benefits such as forest protection, water, and minerals. The environmentally adequate final destination of HSW constitutes an economic and socio-environmental measure that enables the reverse logistics of the business sector and urban sustainability. Consequently, the economic potential of HSW, generated from its sorting and marketing, could provide a positive contribution with the mitigation of environmental impacts, in addition to income generation and social inclusion.

Este artigo discorre sobre a demonstração do resultado econômico e sistemas de custeamento como instrumentos de evidenciação do cumprimento do princípio constitucional da eficiência, produção de governança e accountability no setor público para a minimização da assimetria informacional entre o Estado e a sociedade. O referencial teórico tem por base os ensinamentos do seminal paper de Ronald Coase (1937), A natureza da firma, transpostos para a administração pública. A pesquisa é descritivo-quantitativa, e os dados, referentes ao exercício financeiro de 2006, foram coletados por meio de análise documental na Procuradoria-Geral do Município de São Paulo (PGMSP). A pesquisa empírica sugere que a demonstração do resultado econômico (R$ 184.836.115,11) possibilita a evidenciação do cumprimento do princípio constitucional da eficiência, ao comparar a receita econômica produzida (R$ 302.894.295,11) aos custos e despesas incorridos na sua prestação (R$ 118.058.180,00), e cria novo paradigma relacionado aos aspectos de governança e accountability na gestão pública, capaz de produzir informação à sociedade e ao administrador público para a tomada de decisões gerenciais