• Editorial - doi: 10.4025/enfoque.v31i2.18111

  Marcelo Soncini Rodrigues, Katia Abbas (Author)

  5-6

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Original Articles

• Course structure of undergraduate courses in accounting at Federal Universities in southern Brazil: specialist or generalist training? - doi: 10.4025/enfoque.v31i2.13997

  Sandro Vieira Soares, Altair Borgert, Elisete Dahmer Pfitscher, Anderson Renan Will (Author)

  7-22

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• Evolution of brazilian accounting: from electronic government to public system of digital bookkeeping – SPED - doi: 10.4025/enfoque.v31i2.14603

  Marcia Sebold, Lucas Mello Pioner, Cássio Schappo, João José Mello Pioner (Author)

  23-32

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• The controllership in the organizational hierarchy: a study in the largest companies in the state of Santa Catarina - doi: 10.4025/enfoque.v31i2.15490

  Eduardo Coelho, Rogério João Lunkes, Alessandra de Oliveira Machado (Author)

  33-46

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• Information disclosure policy from public sector in the state of Minas Gerais - doi: 10.4025/enfoque.v31i2.16079

  Bruna Camargos Avelino, Romualdo Douglas Colauto, Marcello Angotti (Author)

  47-62

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• Interventionist research: analysis of international empirical studies in Strategic Cost Management - doi: 10.4025/enfoque.v31i2.16117

  José Carlos Tiomatsu Oyadomari, Wesley Abra de Assis, Sérgio de Miranda Simãozinho, Octávio Ribeiro de Mendonça Neto, Ronaldo Gomes Dultra-de-Lima (Author)

  63-74

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• Comparative study of capital structure and financing characteristics of the Brazilian chemical industries - doi: 10.4025/enfoque.v31i2.16145

  Nadia Bussolan Cintra, Beatriz Selan, Tatiana Albanez, Mauricio Ribeiro Do Valle (Author)

  75-88

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