Executive Master's in Business Administration (Regular)

General purpose financial statements. Fundamentals of financial statement analysis: vertical analysis, horizontal analysis, indicator analysis, cash flow statement analysis. Conceptual framework for preparing financial statements. Quality of accounting information. Role of convergence to international accounting standards. Role of the external audit. Performance of the Securities and Exchange Commission. Accounting fundamentals: double-entry accounting, accrual basis, accounting of assets, liabilities, and revenues from sales and services rendered. Professional opinion and estimates in accounting. Explanatory notes. Management report. Earnings management. Impression management. In-depth analysis of financial statements.

Fundamentals of quantitative research methodology. Quantitative research possibilities in administration. Analysis and elaboration of questionnaires. Descriptive statistics. Multivariate techniques for analysis of dependency and interdependence of variables. Reading and debate of theses and dissertations that used quantitative methods. Quantitative research report writing. 

The course aims to introduce students to an analytical and investigative approach that conceives the phenomenon of consumption as a cultural construction. The discussion revolves around the main conceptual tools of cultural observation on consumption, exercising, at the same time, the debate on the creation of identities, groups and social and historical contexts in which consumption is inscribed. The contribution of the anthropological perspective to the activity of research on consumption will be worked on from the key concepts that this discipline offers. The course aims to enable students to develop an in-depth, critical and relativist look at consumption and its manifestations. 

Competitiveness concepts. Competition vs. Competitiveness. Competitive advantage. Dimensions and Variables of competitiveness. Different competitiveness studies. Competitiveness measurement. Competitive rankings. Construction of competitiveness indicators. Elaboration of projects to increase sectoral competitiveness 

Fundamentals of organizational behavior. Historical evolution of organizational behavior and strategic HR management: from tactical to strategic approaches. Strategic approach to HR management. The functions of human resources – the systemic view. Integrated organizational and human resources planning model. Leadership and management. Concepts of excellence in business management. Management of organizational intangible assets. Strategic management models for people and high-performance teams. Organizational diversity and sustainability.

The relationship between Culture and Management. The dimensions of culture with impact on business. “Mental programming” and management models. The comparison between international cultures and organizational models. Brazilian culture and the challenges of strategic management. Intangible assets and liabilities. Profiles of organizational cultures. Culture and management in the West Vs East comparison. Intangible assets and liabilities of Brazilian culture. 

GDP concept; supply and demand; investment and savings; exchange rate, balance of payments, currency crises; job market; monetary policy and interest rate; inflation and indexation, economic growth; public budget, public deficit, public debt and debt dynamics; role of the State, Fiscal Responsibility Law and constitutional obligations; competition, monopoly and regulation; public goods and externalities; taxation effect and Lafer curve; federalism and tax war; privatization, concessions and public-private partnerships.

The Study of Administration: evolution and relevance. Education, teaching, and learning. Education in Brazil. Educational policy: selection and analysis of educational policies in Brazil. Teaching methods and techniques. Teaching simulation. 

Transformations in the world of work. Psychological contract. Work and its meanings. Traditional career and new career models. Employability and its dimensions. Organizational career management and career self-management. Career development and the managerial career. Career satisfaction and success. Balance between personal and professional life. 

Fundamentals of competitiveness. The market and the different structures of production and services. The main approaches and technologies of operations management. Indicators to monitor operational performance. Efficiency, Efficiency, Quality, Productivity, and Effectiveness. Operational and financial indicators. “Lean Thinking.” Lean production methods and tools. The Theory of Constraints. Theory of Constraints methods and tools. Introduction to stocks: causes, types, and functions. Integrated material and capacity management systems. Activity sequencing and short-term management in make-to-order systems. Trends and frontiers of knowledge in the field of operations management.

Historical view of the firm and the emergence of the modern company. Ownership and control. Market, organizations, and hierarchical structures. Capital market fundamentals. Corporate governance: origins and development. Main international models of corporate governance. Ownership structures and business strategy. Organization and dynamics of the Councils. The agency problem. Governance structures of organizations. Compensation and incentives as a governance issue. Brazilian context of corporate governance. The role of institutional investors in governance. The control function in governance. Failures in governance: recent cases. Governance of unlisted companies. Theoretical models associated with governance. Challenges and trends in corporate governance. 

Characteristics of qualitative research. Situations of use of qualitative research. The qualitative research process: research questions, planning, sampling strategies. Verbal collection methods: individual interviews, narratives, and focus groups. Observation methods: ethnography and visual data collection. Transcription and codification of the results. Interpretation methods: content analysis and discourse analysis. Online qualitative research. Grounded theory. 

Introduction to competitiveness. Competitiveness of companies, local productive arrangements (APLs) and countries. International competition: global strategies for multinationals. Production chains and local production arrangements in emerging economies. Local productive arrangements in advanced countries. The role of business and the public sector in economic and social development. Local productive arrangements in Brazil. 

Fundamentals of negotiation and conflict management. Negotiation as an organizational competence. Attitudes and behaviors of negotiators. The process and stages of negotiation. Framework, planning and preparation of the negotiation. Strategies and tactics of interaction between negotiators. Negotiation in a multicultural context. Ethics in trading. 

This course will explore international business from a global perspective and also from the perspective of Brazil as an emerging market in Latin America. The course will examine: the role of international business in economic and social development; academic and consulting perspectives on international business expansion theories; and Brazil and Latin America as markets for international trade and investment. An interdisciplinary approach encourages students to consider perspectives and materials from the global public sector, non-governmental organizations, academics, and private consultants. Global views that have historically been developed in the US and Western Europe will be evaluated, along with new views coming from emerging markets, including Brazil. The course is designed for brazilian and international students, with a focus on executives from the private and public sectors. As such, the course seeks to consider the perspectives of “international business” and “international management” related to global trends, emerging markets, and Brazil.