The Journal of Accounting and Organizations has as its mission to disseminate relevant sicentific production in the areas of Financial Accounting, Finance and Market, Managerial Accounting and Controlling, Accounting Applications, Teaching and Research on Administration and Accounting, produced by teachers, researchers, students and professionls from Brazil and from other countries, selected on the basis of quality and contribution to the development of the knowledge in these fields.
Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
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Exploring generational differences in perceptions of tax fairness and compliance
This study aims to analyse differences in perceptions of tax fairness and tax compliance between generations. The population of this research is individual taxpayers represented by the Baby Boomers Generation, Generation X, the Millennials (Y) Generation and Generation Z. This study uses a quantitative approach with purposive sampling technique with a total sample size of 157. The analysis was conducted using the Kruskal-Wallis non-parametric test as well as the Post - Hoc Dunn’s Test to evaluate differences between generational groups. The results showed that in general there were no significant differences in perceptions of tax fairness between generations, but separate analysis through Robustness test showed that views on progressive tax varied between generations. In contrast, tax compliance shows significant differences between generations. This research provides important implications for the formulation of tax policies that are more responsive to generational characteristics and values
Copyright (c) 2026 Nathania Calista, Jean Stevany Matitaputty https://creativecommons.org/licenses/by-nc-nd/4.0
Copyright (c) 2026 Silvio Hiroshi Nakao https://creativecommons.org/licenses/by-nc-nd/4.0
What Are Sustainability Indicators Really For? Reflections from a Research Trajectory in Conversation with Jan Bebbington
The article presents a reflection grounded in the author’s research trajectory in the field of sustainability, particularly concerning the use and interpretation of indicators, and informed by insights emerging from a dialogue with Professor Jan Bebbington. Rather than offering definitive answers, the text explores how sustainability indicators are mobilized, translated, and reinterpreted across different organizational and institutional contexts, highlighting their limitations, ambiguities, and potential in supporting governance and accountability. The reflection emphasizes that indicators do not function as neutral representations of reality, but as socially constructed tools embedded in dynamics of power, knowledge, and decision-making. Situated within the field of social and environmental accounting, the article advances a research agenda that values more reflexive approaches, capable of bridging theory and practice and contributing to a more critical and informed use of indicators in the pursuit of sustainable trajectories. In doing so, the article is intended not only as a reflection, but as an invitation—seeking to inspire new lines of inquiry, encourage dialogue within the field, and stimulate further research on the roles, uses, and implications of sustainability indicators.
sustainability indicators, sustainability reporting,
Copyright (c) 2026 Hans Michael Van Bellen https://creativecommons.org/licenses/by-nc-nd/4.0
Essay on Technological Studies on Accounting Standards
Estimation of the environmental Kuznets curve for solid waste emissions in Brazilian municipalities between 2005 and 2020
In this study we evaluated the relationship between economic growth and solid waste (SW) generation in Brazilian municipalities and, following fixed-effects panel data regressions, estimated the environmental Kuznets curve (EKC) of the dataset. The resulting curve did not exhibit an inverted U-shaped relationship, as expected. We also concluded that selective waste collection had a positive effect on SW management, but the effect was negative when the service was charged.
Copyright (c) 2026 Moisés Dias Gomes de Asevedo, Wesley Leitão de Sousa, Jayane Freires Ferreira, Jair Andrade de Araújo https://creativecommons.org/licenses/by-nc-nd/4.0
Independence at Risk? The influence of dark personality traits on auditor independence in the Brazilian context
Auditor independence is essential to ensuring the credibility of financial information in capital markets. Recent studies indicate that dark personality traits—such as narcissism, Machiavellianism, psychopathy, and sadism—can undermine auditor independence. This study examined the influence of dark personality traits on auditor independence in the Brazilian context. To this end, a quantitative and descriptive survey was conducted with 311 auditors affiliated with IBRACON, using an electronic questionnaire and analysis through Structural Equation Modeling (PLS-SEM). Empirical evidence suggests that dark personality traits negatively influence auditor independence in the Brazilian auditing environment. These findings reinforce that Dark Tetrad traits are associated with behaviors such as manipulation, self-promotion, and ethical misconduct, which directly compromise auditor independence. A similar result was found regarding the influence of dark personality traits on independence of mind. However, no significant effects were observed on independence in appearance, suggesting that while auditors may behave unethically or partially in practice, they tend to preserve an external image of compliance with professional principles. These results highlight the importance of considering psychological factors in assessing auditors’ professional independence. The study contributes to the literature on behavioral accounting and provides insights for audit firms and regulators in enhancing standards, as well as policies related to selection, oversight, and the ethical training of auditors.
Copyright (c) 2026 Dra. Lorena Costa de Oliveira Araujo, Dr. Paolo Giuseppe Lima de Araujo, Gustavo Mello, Guilherme Costa https://creativecommons.org/licenses/by-nc-nd/4.0
The relation between institutional factors and the reporting choice of non-gaap earnings in a cross-country setting
In this paper we examine the role of institutional and firm-specific factors on non-GAAP earnings reporting decision in a cross-country setting, using an international sample of actual non-GAAP earnings reporters. Existing evidence suggests that these factors shape firms’ reporting incentives, thereby affecting their voluntary disclosure choices. Our paper contributes to the literature by addressing a significant gap highlighted in previous research, investigating non-GAAP earnings disclosure phenomenon across G20 countries. We provide novel evidence by focusing on annual data from fiscal years 2013-2022. To the best we know, this is the third study to investigate non-GAAP earnings determinants for an international sample and the second to reach a sample of actual non-GAAP earnings reporters, rather than using proxies as substitutes. Our findings suggest, consistent with prior research, that firms located in countries with stronger economic conditions and robust reporting environments are more likely to report non-GAAP earnings measures. Specifically, countries with non-GAAP regulation, developed equity markets, strong investor protection and common law origins foster voluntary non-GAAP earnings disclosures as strategic performance measures. These results suggest that firms from countries with stronger economic conditions and higher-quality reporting environments face greater incentives to avoid managing GAAP earnings, forcing them to disclose supplementary performance measures.
Copyright (c) 2025 Gabriela Vasconcelos de Andrade, Fernando Dal-Ri Murcia, Luiz Felipe de Araújo Pontes Girão
The combined use of environmental management controls in water performance: the influenceof the environmental capability of strategic proactivity
Beef slaughterhouses generate environmental impacts due to the significant consumption of water and energy in their production processes, generation of waste and polluting effluents, in addition to an increase in greenhouse gases that harm the ozone layer. In this context, environmental strategies must be developed in order to reduce these impacts. Thus, the research seeks to analyze the influence that the combined use of diagnostic and interactive environmental management controls has on water performance, through the environmental capacity of strategic proactivity. To achieve this objective, a questionnaire was applied, and 149 responses were obtained, which were analyzed using structural equation modeling (PLS-SEM). The results show that the combination of diagnostic and interactive uses of environmental management controls positively influences the environmental capacity of strategic proactivity. And that such environmental capacity benefits water performance. The results also show the importance of the environmental capacity of strategic proactivity to achieve water performance in slaughterhouses. With these findings, the research contributes mainly to the Theory of the Natural Resource-Based View by considering the effects of the combined use of environmental management controls, diagnostic and interactive, towards sustainable results. And it contributes by showing that the combined use of environmental management controls is beneficial for improving water performance.
Environmental capacity of strategic proactivity
A systematic literature review on earnings management in the public sector
The present study aimed to conduct a systematic review of the literature on earnings management (EM) in the public sector. The justification for this research lies in the need to understand the consequences of implementing the Accruals Accounting Regime (AAR) in the public sector. The AAR increases the level of professional judgment and discretion, thereby creating opportunities for EM and negatively impacting government transparency and accountability. The methodology consisted of a systematic review across the Scopus and Web of Science databases, using keywords related to "earnings management" and "public sector." Area filters were applied, followed by a reading and screening process, which culminated in the analysis of 72 relevant articles, categorized according to the framework proposed by Bisogno and Donatella (2022). The main results confirm the ubiquity of EM across all public sector levels (central, regional, local governments, and state-owned enterprises), primarily driven by political and fiscal incentives. At the macro level (central governments), the use of real operations (e.g., stock-flow adjustments) to meet international targets predominates. However, at the micro level, particularly in local governments, EM is mainly exercised through discretionary accruals (e.g., depreciation) with the intent of reporting small surpluses, a practice strongly associated with political-budgetary cycles and electoral competition. The literature indicates that this manipulation distorts financial statements, undermining public accountability.
Dimmitre Morant Vieira Gonçalves Pereira
Habilidade gerencial e financial distress: uma análise de empresas listadas na B3
A presente pesquisa visa analisar se gestores mais habilidosos diminuem o estado de financial distress de empresas brasileiras. Para a mensuração dos dados, foram utilizados cinco anos, de 2019 a 2023, por meio de regressão logística, com o auxílio do software Stata®. Os resultados desta pesquisa apontaram que gestores mais habilidosos desenvolvem seus trabalhos e tomam decisões de modo a diminuir as chances de as empresas entrarem em estado de financial distress. Esses gestores analisam as informações da empresa, bem como o ambiente em que ela está inserida, com o intuito de aumentar a eficiência da organização. Como consequência, essas empresas diminuem suas chances de não conseguirem honrar seus compromissos financeiros. Esses resultados se estendem a todos os setores investigados, reforçando a Teoria dos Recursos Baseados na Firma, evidenciando que a condição econômica da empresa é determinada pela forma como os gestores gerenciam os recursos e capacidades organizacionais. Os resultados desta pesquisa expandem os achados anteriores, ao investigar uma lacuna ainda não explorada na literatura brasileira, podendo servir como fonte de informações para gestores, pesquisadores, investidores e demais interessados no tema.
Copyright (c) 2026 Rubia Frehner Poffo, Stephan Klaus Bubeck, Nelson Hein https://creativecommons.org/licenses/by-nc-nd/4.0
ESG and Economic and Social Development: a comparative analysis of BRICS and G7 before and during the COVID-19 pandemic
Environmental, Social, and Governance (ESG) practices are essential for advancing the Sustainable Development Goals (SDGs), especially in the face of global crises such as the COVID-19 pandemic.Thus, this study aims to analyze the relationship between ESG performance and GDP and HDI indicators before and during the COVID-19 pandemic by comparing G7 and BRICS countries. Data were collected from Refinitiv Eikon® from 2005 to 2021 and processed using clustered panel data regression at the firm level. The results reveal that ESG is positively related to GDP and HDI in the overall model, while in the segmented analysis GDP shows a positive relationship in both groups and HDI is negative in the BRICS and positive in the G7. It was also found that before the pandemic ESG was positively associated with GDP, whereas after the pandemic it was positively associated with HDI. These findings contribute by showing managers that the adoption of ESG practices can improve indicators related to a country’s development, thereby contributing to the achievement of different SDGs.
Corporate governance and catering investors' demand for dividends in Brazil
An important factor in establishing a relationship of trust with investors, which can be used by companies, is the adoption of governance practices. In the literature it is discussed whether governance and dividends have a complementary relationship or a substitution relationship. However, previous studies have treated investors as agents who always have the same preference for dividends. This study aimed to investigate the influence of corporate governance practices on the dividend policy of Brazilian companies in light of variations in the demand for dividends. For this, regressions were carried out with panel data for a sample of 400 non-financial companies with shares listed on B3, covering data from the period between 2007 and 2022. The results brought support for the substitute model, with companies listed in special corporate governance segments paying less dividends. It was also pointed out that the substitute effect is stronger in times of low demand for dividends, that is, companies with strong governance standards are able to retain even more cash when investors' interest in dividends is lower. This study contributes to demonstrating that the adoption of corporate governance standards should be encouraged to build a safer investment environment and less dependent on mandatory dividend regulations.
Auditor’s going-concern opinion: omission or precaution?
This study examines the auditor’s going-concern opinion and its impact on the propensity for bankruptcy and judicial reorganization among companies listed on the Brazilian stock exchange (B3). The analysis is based on a sample of 256 companies (1,364 firm-year observations) from 2010 to 2020, using logistic and negative binomial regression models. The results indicate that, although auditors do not formally modify the audit opinion, the mere disclosure of significant going concern uncertainties in the independent auditor’s report is associated with an increased probability of insolvency. The evidence suggests that this signaling acts as a market trigger, contributing to the debate on the “self-fulfilling prophecy” and the auditor’s dilemma between regulatory compliance and caution. This study has implications for regulators, auditors, and users of accounting information, reinforcing the importance of goin-concern reporting as a signaling mechanism.
Red Flags in Play-to-Earn Crypto Games: proposal and Testing of a Checklist Based on Ponzi Scheme
This study aims to assess to what extent it is possible to detect characteristics commonly employed in the financial crime known as a Ponzi scheme in play-to-earn crypto games. A literature review was conducted to identify red flags present in traditional schemes and cryptocurrencies. These red flags were validated by digital forensic experts as a possible criminal checklist. The checklist was tested against a sample of crypto games. Some red flags proved to be more relevant than others. The findings suggest that game mechanics, token value, and withdrawal difficulty are the most important aspects in assessing the risks of Ponzi schemes in crypto games. On the other hand, webpages, tokenomics, and utility of the token and NFT are less relevant for risk assessment. This study is groundbreaking in its specific focus on identifying red flags in Ponzi schemes within the play-to-earn gaming market, a recent and underexplored area, thus filling a gap in previous research on cryptocurrencies. In this exploratory study, the literature review was limited by the lack of research regarding Ponzi schemes in crypto games. The identification of red flags associated with schemes in crypto games can provide insights for investors and users, aiding the prevention of participation in fraudulent schemes, thereby contributing to the reduction of these acts stemming from large-scale globalization.
Copyright (c) 2025 Rodrigo Barbosa de Almeida, Rafael Sousa Lima, Paulo Vitor Souza de Souza
The relationship between mandatory disclosure of sustainable practices and the risk of corporate bankruptcy
The increasing importance of sustainable practices has prompted regulations for mandatory disclosure. This highlights the potential impact of these practices on corporate performance and solvency. However, the literature points to different perceptions. Some authors understand that this disclosure is merely a façade. Others find that mandatory disclosure of sustainable practices effectively mitigates corporate risks. These effects particularly benefit companies operating in emerging countries requiring consistent control and institutional mechanisms. Therefore, this study aims to examine the impact of mandatory disclosure of ESG practices on the risk of corporate bankruptcy. A sample of 6,126 publicly traded non-financial companies in 11 emerging countries is analyzed, with data obtained from 2014 to 2023. The main hypothesis is verified using a difference-in-differences regression model. The results of the main and robustness tests indicate that mandatory disclosure of sustainable practices increases the risk of corporate bankruptcy. This conclusion confirms the shareholder theory, which states that economic sustainability overrides ESG dimensions.
Copyright (c) 2026 Michele Nascimento Jucá, Mateus Del Col Lopes https://creativecommons.org/licenses/by-nc-nd/4.0
Courts of Accounts and Performance Auditing: an Institutional Logics Perspective
Courts of Accounts play an essential role as auxiliary bodies of the Legislative Branch in the external oversight of public accounts, tasked with ensuring the proper and regular application of public resources. With the modernization of public administration, in addition to traditional compliance and financial audits, these institutions have also begun conducting performance audits aimed at evaluating organizational performance. This study aims to analyze the institutional logics present in performance audits of basic education conducted by Brazilian Courts of Accounts. A qualitative approach was adopted, with a document analysis of 74 performance audit reports conducted by 21 Courts of Accounts. The results highlight the coexistence of two institutional logics: the managerial logic, associated with the auditor’s role as a management consultant, and the legalist logic, linked to the auditor’s role as a judge and public accountant. The study reveals that, although classified as performance audits, they remain significantly influenced by the legalist logic predominant in Courts of Accounts. This influence, evidenced by the strong presence of attributes characteristic of compliance audits, may impact results by limiting performance evaluation and the promotion of improvements in public management.
Integrated risk management in sustainability on pig farms
The study aims to analyze the influence of integrated risk management on the sustainability of pig farms. The research is characterized as descriptive, survey and quantitative. The sample comprises 100 rural producers located in the Western Santa Catarina Mesoregion. For data analysis, Exploratory Factor Analysis (EFA) was performed to identify latent variables and assess their validity, followed by Structural Equation Modeling (SEM) to test the relationships between the constructs. The findings indicated that management controls, agribusiness risks and risk management directly influence the sustainability of pig farms. Furthermore, it was identified that integrated risk management impacts sustainability both directly and through mediation. However, no mediating influence was found between agribusiness risks, management controls and sustainability, suggesting that producers rely predominantly on empirical experience to deal with risks.
Copyright (c) 2025 Sady Mazzioni, Ketlin Stumpf Pinto, Cristian Baú Dal Magro, Lindomar De Togni https://creativecommons.org/licenses/by-nc-nd/4.0
Determinants of performance-based budgeting and its effect on the effectiveness and efficiency of public sector managers
The purpose of this paper is to examine the influence of determinants (management competence, intrinsic and extrinsic job satisfaction) on Performance-based budgeting and its impact on managerial performance (effectiveness and efficiency) of managers of Ministries in Timor-Leste. A survey was conducted, and the data analyzed using partial least squares structural equation modeling (PLS-SEM). The results demonstrate that management competence and extrinsic job satisfaction positively influence performance-based budgeting. Additionally, this research also proves that Performance-Based Budgeting positively impacts the effectiveness and efficiency of the managerial performance of the managers in the sample. This study contributes to the literature by providing new evidence on the determinants and consequences of Performance-based budgeting. Furthermore, it contributes to public management by offering insights into the factors that can drive greater managerial performance in the budget management of the Ministries analyzed.
Copyright (c) 2025 Sílvio Hiroshi Nakao https://creativecommons.org/licenses/by-nc-nd/4.0
Tax litigation and capital costs: evidence from Brazil
This study examines the impact of tax litigation on the cost of capital for firms listed on the Brazilian Stock Exchange (B3). Using a fixed-effects econometric model based on 1,218 firm-year observations from 174 firms between 2017 and 2023, the results provide evidence that tax litigation significantly increases the cost of debt, reflecting creditors’ increased risk perceptions. However, the cost of equity remains stable, suggesting that shareholders are less sensitive to tax-related disputes. Additionally, a moderating effect is observed where highly leveraged firms face more pronounced increases in borrowing costs due to tax litigation. Firm size and corporate governance quality also significantly influence capital structure and financing costs. This research contributes to the existing literature by explicitly integrating tax litigation as a determinant of capital costs in an emerging-market context, providing robust empirical evidence from Brazil. Practically, these findings underscore the importance for managers to adopt proactive fiscal risk management strategies, particularly for highly indebted firms, to mitigate rising debt costs and enhance competitiveness
Copyright (c) 2025 Antonio Lopo Martinez, Alfredo Sarlo Neto, Arquimedes Moraes https://creativecommons.org/licenses/by-nc-nd/4.0
Copyright (c) 2024 Sílvio Hiroshi Nakao https://creativecommons.org/licenses/by-nc-nd/4.0
Government subsidies and insolvency risk in Brazilian financial institutions
This study investigates the relationship between the receipt of government subsidies and the insolvency risk of publicly listed Brazilian financial institutions. By applying regression analysis using GMM System estimators for a sample of 47 companies between 2010 and 2020, the findings reveal that government subsidies are related to a lower measured insolvency risk. However, the results differ when the sample is divided into banking and non-banking institutions. This study contributes to the literature, given the limited research on insolvency risk in the Brazilian financial sector. This evidence broadens the understanding of the effectiveness of such subsidies as a public policy tool, suggesting that receiving government subsidies may represent a source of resources capable of creating economic conditions that lead to a lower risk of insolvency in financial institutions.
An overview of debt renegotiations in Brazilian publicly listed firms for the period from 2010 to 2021
Debt renegotiations play a fundamental role in maintaining contracts between creditors and borrowers. However, little is known about the characteristics of these renegotiations, especially in emerging economies like Brazil. High asymmetry of information, few protections for creditor rights, and the difficulty in executing the debt, which are characteristics of these economies, make renegotiation a fundamental instrument in the contractual relationship between creditor and borrower. Therefore, we aim to comprehensively analyze debt renegotiations within an emerging economy, specifically Brazil. The database was prepared manually by reading more than 3,000 notes to financial statements, considering all the companies listed on the Brazilian B3 stock exchange in 2021. We analyzed data from 12 years (2010 to 2021). This study reveals a higher concentration of debt renegotiations focused on covenants (waivers) and term extensions. Moreover, most renegotiations occurred in the fourth quarter, with a relevant concentration occurring during the COVID-19 pandemic (2020 and 2021). Private banks accounted for approximately 45% of renegotiations, while capital market credit represented nearly 40%. Notably, companies in good financial condition were less likely to renegotiate their debts.
Effect of collaboration on the relationship between social exchange and management control system design
The study aims to analyze the mediating effect of collaboration on social exchanges between managers in management control system design. A descriptive study was carried out with a quantitative approach by means of a survey, using a questionnaire. The population is made up of 423 companies listed on Brasil, Bolsa, Balcão (B3). The survey instrument was sent to managers through the SurveyMonkey platform. The final sample totaled 203 respondents. Structural equation modeling (SEM) was used to analyze the data. Propagation of the importance of behavioral, psychological, and social contexts in order to improve the relationship between organizations and managers, and therefore improve MCS design, contributing to organizational performance. The results show positive and significant direct relationships between social exchanges and MCS design. The results also indicate that collaboration has a mediating effect between the social exchanges between managers and MCS design. The study contributes to the literature by embracing SET concepts in a new research field, therefore presenting consistent results and expanding the framework of both SET and MCS.
Copyright (c) 2024 Marcielle Anzilago, Rógerio João Lunkes https://creativecommons.org/licenses/by-nc-nd/4.0
Reflections on the use of artificial intelligence in management accounting: opportunities, challenges, and risks
Copyright (c) 2024 Marcelo Henrique de Araujo, Edgard Cornacchione https://creativecommons.org/licenses/by-nc-nd/4.0
Alavancas de Controle e Ambidestralidade Organizacional: o equilíbrio das tensões dinâmicas em cooperativas
Este estudo analisa a relação entre o equilíbrio das alavancas de controle e a ambidestria organizacional em cooperativas, com base em dados de 94 organizações coletados via questionário. Os resultados mostram que o equilíbrio no uso das alavancas está associado a níveis mais altos de ambidestria, independentemente do ramo de atividade. No entanto, a força dessa relação varia conforme o modelo de ambidestria adotado. As alavancas positivas e negativas influenciam a ambidestria organizacional, mas apenas as positivas apresentam potencial para classificações mais altas. Além disso, o estudo propõe uma equação para medir o equilíbrio das alavancas de controle, contribuindo para a compreensão e aplicação prática do conceito em organizações cooperativas.
Copyright (c) 2026 Juliette de Castro Tavares, Juliano Lima Soares https://creativecommons.org/licenses/by-nc-nd/4.0
The relationship of agency costs and the disclosure of sustainability reports in earnings management
The objective of the study is to verify the moderating effect of agency costs on the relationship between the disclosure of sustainability reports and earnings management practices in public companies listed on B3. To this end, descriptive, documentary research with a quantitative approach was carried out, covering the period from 2015 to 2020, with an unbalanced sample comprising 702 observations. Data were collected through the Economática® platform, corporate websites and reference forms, and analyzed using multiple linear regression, using Stata® software. The findings suggest that the agency cost, measured by asset turnover, had a negative relationship with earnings management practices, while inefficiency in spending intensifies earnings management practices in Brazilian companies. On the other hand, companies that disclose sustainability reports are less prone to earnings management practices, likely leading to an improvement in the quality of accounting information. However, the concomitant presence of the disclosure of sustainability reports and high agency costs lead companies to practice earnings management, reversing the beneficial effect that the disclosure of sustainability reports promotes on the quality of accounting information.
StilOrtiz, good controls never go out of style
This is a teaching case for educational purposes related to the topics of management control and performance management systems. It describes the real situation of the company StilOrtiz, a clothing company that operates in a decentralized way through production units. The units have been showing losses in the last months due to unfavorable efficiency rates. This scenario puts in check the skills of Helena Mendonça and Carlos Rodrigues front of the production units. They need to look for solutions and arguments that are good enough to convince Ramiro Ortiz, production director, that changes are required in the unit’s management control and performance system. This case aims to contribute to a practical view of management control theory through an active teaching methodology that puts the student in front of the problem of the company StilOrtiz and encourages them to resolve the case.
Copyright (c) 2024 Valter da Silva Faia, Geany Maria Fugimoto de Moura https://creativecommons.org/licenses/by-nc-nd/4.0
Insertion of financial education in the education of the participants of the first Brazilian Olympiad on Financial Education in Rio Grande do Sul
Financial Education forms the foundation for children and teenagers to build a sustainable life related to money. One sought to identify how the Financial Education is inserted in the education of the First Brazilian Olympiad on Financial Education in Rio Grande do Sul (OBEFRS) participants, in 2019. This is a qualiquantitative study, as to the approach, and descriptive, as to the objective. Data were obtained through a questionnaire, answered by 93 people: teachers (20%), family members (78%) and others (2%). The findings were: all participating schools work with Financial Education; private institutions do it to a higher level; families are unaware of this practice; schools are not transmitting their actions in a comprehensive manner; and it is necessary to accurate parents and schools. The contributions reinforce the relevance of engaging family and society in the promotion of Financial Education for children and adolescents, in order to form financially conscious and sustainable citizens.
Copyright (c) 2024 Wendy Beatriz Witt Haddad Carraro, Aurora Duarte Morossino , Thiago Seixas Alves, Eyitayo Gérald Yannick Dimon https://creativecommons.org/licenses/by-nc-nd/4.0