http://repositorio.ufc.br/handle/riufc/161 2026-05-01T04:01:23Z http://repositorio.ufc.br/handle/riufc/85041 Título: Diversidade nas corporações à luz dos objetivos de desenvolvimento sustentável e das variedades do capitalismo Autor(es): Nascimento, Ítalo Carlos Soares do Abstract: This thesis aimed to analyze the influence of the characteristics of different types of capitalism on the adoption of diversity practices in corporations, in light of the Sustainable Development Goals (SDGs). The research adopted a mixed-methods approach, descriptive and exploratory in nature, applying qualitative and quantitative procedures in three interdependent articles. The SDGs were used as a cross-cutting normative framework, and the varieties of capitalism (VoC) constituted the theoretical framework that guided the understanding of the institutional differences that shape business practices. The first article conducted a Systematic Literature Review on diversity, SDGs, and VoC, proposing a conceptual framework that organizes institutional and organizational factors associated with the adoption of diversity. The study revealed a fragmented theoretical field, with a predominance of approaches focused on gender and governance, as well as gaps in integration with the SDGs and with comparative perspectives on capitalism. The second article empirically operationalized the diversity construct based on 13 indicators aligned with the SDGs, extracted from the Refinitiv® database, encompassing 11.824 companies from 56 countries between 2015 and 2023. The comparative analysis demonstrated low adoption levels and significant variations between types of capitalism: coordinated and peripheral European economies generally situated at intermediate levels, while oil-based arrangements and emerging economies concentrated at the lowest levels. The third article tested hypotheses about the effects of institutional characteristics – cooperation in labor relations, economic freedom, local competition, union density, human development, and governance – through regression with panel data (56.837 observations). The results indicated that cooperation and human development had positive effects on the adoption of diversity, while economic freedom and local competition had negative effects. The control variables size, market value, and Corporate Social Responsibility committee showed positive and significant effects on the adoption of diversity practices, while profitability showed a negative relationship. Based on this analytical approach, this thesis argues that the adoption of diversity practices in corporations is conditioned by specific combinations of economic coordination, social capacities, and regulatory arrangements, varying according to the institutional characteristics of different types of capitalism, in alignment with SDGs 5, 8, 10, and 16. By highlighting this institutional heterogeneity, the thesis contributes to broadening the dialogue between diversity and varieties of capitalism, offers a replicable set of indicators aligned with the SDGs, and provides support for public policies and business practices aimed at promoting inclusion and equity. Tipo: Tese 2025-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/85018 Título: Formação por competências no ensino e aprendizagem da contabilidade: desafios e possibilidades da experiência docente Autor(es): Melo, Geison Calyo Varela de Abstract: Educational paradigm shifts have led higher education to rethink its formative process. In this context, competency-based education has gained prominence by proposing an educational process that integrates knowledge, skills, and attitudes, fostering integrated, reflective, and reality-oriented learning. In the field of accounting education, this approach is reinforced by the International Education Standards (IES) and, in Brazil, by the new Diretrizes Curriculares Nacionais (DCN) for Accounting programs, which guide professional training to meet the demands of the contemporary market and society. The general objective of this thesis was to discuss the challenges faced by professors and the possibilities that emerge from their experiences, as well as their contributions to the implementation of competency-based education in the teaching and learning of accounting. To achieve this objective, the discussion was grounded in the theoretical foundations of Andragogy and Constructivism. The research is characterized as qualitative, exploratory, and descriptive, conducted through semi-structured interviews with 23 accounting professors whose teaching practices reflected a tendency toward competency-based education. The collected data were analyzed using thematic content analysis and the Gioia Method (Gioia, Corley, & Hamilton, 2013), which made it possible to identify categories and explanatory dimensions related to teaching experience. The results revealed that competency-based education is still at an early stage of implementation in accounting education. Moreover, professors face challenges of a social, contextual, educational, and institutional nature, such as resistance to change, lack of pedagogical preparation, difficulty integrating theory and practice, absence of clear institutional policies, and limited incentives for pedagogical innovation. On the other hand, several possibilities were identified as pathways for implementing competency-based education, including curricular integration, educational innovation, teacher training, and institutional support, with emphasis on university extension, active methodologies, closer educational relationships, reflection on teaching practice, and infrastructure improvements, dimensions that emerged from this thesis. Professors also expressed emotions related to professional fulfillment, personal and professional aspects, and career recognition as essential to the realization of the competency-based model. Furthermore, reflection on teaching practice was found to be the starting point for educational transformation, enabling professors to recognize themselves as both mediators and learners in the process of knowledge construction. As a contribution, the thesis proposes a conceptual model that integrates teaching experience with the challenges, possibilities, and pedagogical strategies required to consolidate competency-based education in accounting. The study broadens theoretical and practical discussions on teaching experience and practice and offers pathways for implementing competency-based education in the teaching and learning process of accounting. Tipo: Tese 2025-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/84765 Título: Spillover de percepções entre o presente das eólicas onshore e o futuro das offshore: vozes lançadas ao vento Autor(es): Feitosa, Alan Kleiton Cardoso Abstract: The ongoing energy transition in Brazil has intensified debates about energy justice and social legitimacy, particularly in the Northeastern territories, where onshore wind farms and future offshore projects are reshaping relations among companies, the state, and local communities. This dissertation investigates how mechanisms of perception spillover shape expectations, resistance, and engagement dispositions in energy transition contexts. The research adopts energy justice as its analytical lens and examines the role of Corporate Social Responsibility (CSR) as a moderator of these perceptual spillovers, influencing how communities reinterpret corporate promises, practices, and discourses. The study follows a qualitative-inductive approach, grounded in the Gioia methodology of qualitative analysis and in reflexive thematic analysis, combining in-depth interviews, focus groups, and documentary analysis of sectoral policies (such as the ABEEólica Good Practices Guide, 2024, and the Plano Nordeste Potência, 2022). The empirical contexts Trairi (CE) and Galinhos (RN) were selected because they encapsulate social memories of conflict and future expectations regarding wind power expansion. Three analytical axes were identified to guide data analysis and discussion: (1) Spillover of negative perceptions; (2) The moderating role of corporate social responsibility; and (3) Spillover of positive perceptions. The analysis produced a conceptual model of perception spillover, articulating cognitive, relational, and ethical-political dimensions. The findings reveal that negative perception spillovers emerge from prior experiences of procedural injustice, unfulfilled promises, and the devaluation of local knowledge. In such cases, communities construct “memories of incoherence” that foster distrust and resistance toward new projects. CSR, when conducted instrumentally and without dialogue, reinforces these negative spillovers, acting as a reputational filter that formalizes the distance between company and territory. Conversely, when practiced in a participatory manner that acknowledges the cognitive and symbolic value of territorial knowledge, CSR can operate as an epistemological bridge, fostering positive perception spillovers based on trust, coherence, and collective learning. It is concluded that perception spillover functions both as an indicator of relational quality and as a cognitive mechanism of perceived justice or injustice. Thus, the legitimacy of the energy transition depends less on environmental metrics and more on the ability of companies to turn CSR into a relational practice grounded in dialogue, co-responsibility, and epistemological recognition. The main theoretical contribution of this dissertation is to position CSR as a sociocognitive moderator of perception spillover, redefining it as an ethical system of intertemporal learning rather than merely a reputational management tool. By integrating the fields of energy justice, corporate responsibility, and perceptual spillovers, the study proposes a model that explains how social memories and moral expectations shape corporate legitimacy in Brazil’s energy transition, outlining pathways for policies and practices that align sustainability, equity, and social trust. Tipo: Tese 2025-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/84177 Título: Rede ecossistêmica de inovação no contexto da ampliação da hélice tríplice: estudo de caso do capacete elmo Autor(es): Oliveira, Lizy Manayra Santos Abstract: Changes in the economic and social context have reshaped business dynamics and innovation models. The traditional university–industry–government triad has evolved to incorporate new helices, such as the Quadruple Helix and the Quintuple Helix, aiming to provide a more comprehensive explanation of interactions among ecosystem actors in the innovation process. Despite the growing adoption of these approaches, a theoretical gap remains regarding the understanding of their functioning and dynamics in specific empirical contexts. In this regard, the objective of this thesis is to understand the ecosystemic network of innovation among actors in the context of the triple helix amplification. This research adopts a qualitative, exploratorydescriptive approach and is conducted through a case study based on the development of the Elmo assisted breathing helmet. Data were collected through semi-structured interviews and documentary analysis, ensuring triangulation of sources. Data analysis was carried out using content analysis and Social Network Analysis (SNA), which was employed as a strategy to represent the structural configuration of the network resulting from interactions among innovation ecosystem actors. The results allowed the identification and analysis of three central categories: (i) actors; (ii) resources; and (iii) the enabling environment. The findings reveal a dynamic interdependence among actors, in which the complementarity of competencies and institutional roles constitutes a key element for the generation of collective value within the collaborative ecosystem network. The analyzed network fostered an interactive and cooperative process in which eleven roles were identified, including the incorporation of three new roles into Hoffecker’s (2019) theoretical framework: collaborating, debureaucratizing, and fostering innovation. These roles proved essential for the effectiveness of interactions and for enabling the innovation process. The findings confirm that the Quadruple Helix model is more sensitive to the dynamic and evolving nature of society, influencing innovation processes and facilitating alignment across different social spheres. As a result, a conceptual framework integrating actors, resources, and the enabling environment was systematized, serving as an analytical and methodological tool to strengthen collaborative innovation ecosystem networks and to support public policy formulation. The theoretical and empirical contributions of this thesis advance the understanding of the expansion of the Triple Helix toward more complex forms of governance, highlighting the importance of integrative approaches that consider actor heterogeneity and relational dynamics. Tipo: Tese 2025-01-01T00:00:00Z