Research proposal in Government Accounting by Professor Ricardo Lopes Cardoso obtains CNPq productivity grant

FGV EBAPE was awarded a productivity grant from the National Council for Scientific and Technological Development – CNPQ through the research project “Judgment and Decision-making in Governmental Accounting” by the coordinator of the School’s academic program, Professor Ricardo Lopes Cardoso. The grant started on March 1, 2023, and will cover expenses for three years.

Professor Cardoso’s study addresses gaps left by the vague and probabilistic terms used in the Accounting Manual Applied to the Public Sector in Brazil (MCASP), edited by the National Treasury Secretary (STN). Cardoso warns that the comparability of financial reports may be jeopardized if accounting specialists interpret MCASP idiosyncratically, which impairs the faithful representation of the National Public Sector Balance Sheet (BSPN). Therefore, the research explores issues such as the public accountants’ interpretation of the terms in MCASP and whether idiosyncracies in
interpreting these terms affect the comparability of reports prepared by subnational entities.

FGV EBAPE offers an MSc and a PhD program in administration. Learn more about each program.

The PhD in Administration prepares the student for the academic life of a research professor at a university or higher education institution in Brazil or abroad. Students are required to read, write, understand, and speak English. The PhD conceptual paper, the dissertation project, and the final dissertation must be prepared in English (unless the student and advisor have agreed otherwise).
FGV EBAPE’s MSc in Administration offers methodological and conceptual training at the same standards as other international masters while providing outstanding knowledge and access to the different contexts of Brazilian reality. The program emphasizes the generation and dissemination of research through publications in leading journals in administration and related areas. The MSc in Administration is taught entirely in English.

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