Vol. 30 No. 1 (2025)

Published: 2025-06-06

Editorial

Editorial

Antonio Ranha
DOI: https://doi.org/10.12957/rcmccuerj.2025.92201

Artigos

Impact of diesel price on coffee external transport cost and total cost in the Minas Gerais cities of Patrocínio and Guaxupé

Lucas Lorhander Rodrigues Gonçalves, Sérgio Lemos Duarte, Derotides Resende Borges Junior, Denize Lemos Duarte

1 - 14
- PDF (Português (Brasil))
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DOI: https://doi.org/10.12957/rcmccuerj.2025.79542
Accountability and transparency in Brazilian state audit courts: an analysis based on the access to information law and institutional theory

Raimundo Lima Filho

15 - 26
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.12957/rcmccuerj.2025.88772
The professional staging: a dramaturgical analysis of the presentation of experts in the CAJU/TJPR environment

Udo Strassburg, Fenando Eli de Souza, Marcelo Roberto Guarienti

27 - 37
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.12957/rcmccuerj.2025.87323
Impact of corporate governance practices (rn 518/22) on the solvency of mid-sized health insurance providers in Brazil

Sandro Rios Marques, Leonardo Fabris Lugoboni, Marcus Vinicius Moreira Zittei, Juliano Augusto Orsi de Araújo

38 - 57
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.12957/rcmccuerj.2025.87849
The influence of religiosity on professional skepticism among independent auditors in Brazil

Dalila Jénifer de Oliveira, Josiane de Oliveira Schlotefeldt

58 - 73
- PDF (Português (Brasil))
- PDF
DOI: https://doi.org/10.12957/rcmccuerj.2025.86434
Proposing an evaluating Corporate Governance practices guide in family agribusiness companies

Rosemary Rocha Caligioni, Lesley Carina do Lago Attadia Galli

74 - 97
- PDF (Português (Brasil))
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DOI: https://doi.org/10.12957/rcmccuerj.2025.81714
Performance measures that support executive compensation shown in the reference forms of companies listed on B3

Ivan Ribeiro Mello, Juliana Ferreira de Carvalho, Júlio Orestes da Silva

98 - 110
- PDF (Português (Brasil))
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DOI: https://doi.org/10.12957/rcmccuerj.2025.86119
Analysis of the performance of hedging with put options

Cauani Gabrielli Debona

111 - 124
- PDF (Português (Brasil))
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DOI: https://doi.org/10.12957/rcmccuerj.2025.85410
Determining factors of internal controls for the efficiency and effectiveness of public management: an analysis from the perspective of public servants

Jandeson da Silva, Bruna Vanessa Jorge de Lima, Wenyka Preston Leite Batista da Costa, Sérgio Luiz Pedrosa Silva

125 - 143
- PDF (Português (Brasil))
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DOI: https://doi.org/10.12957/rcmccuerj.2025.84656
A bibliometric analysis of the direction of research on transparency, control, and equity in public administration in the 21st century

Ian Dias Veloso de Almeida, Waldir Jorge Ladeira dos Santos

144 - 160
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DOI: https://doi.org/10.12957/rcmccuerj.2025.81546
Economic and financial performance of higher education groups listed on B3: an analysis before and during the Covid-19 pandemic

Karina Yoshie Nakazone, Flávia Zancan, Marcelo Augusto Ambrozini

161 - 177
- PDF (Português (Brasil))
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DOI: https://doi.org/10.12957/rcmccuerj.2025.86702

Ensaios Teóricos

Prospects for community development banks (CDBs): a discussion in the light of the solidarity economy and social accontunting

Silvia Regina da Silva Ortolá Rocha, Pierre Ohayon

1 -14
- PDF (Português (Brasil))
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DOI: https://doi.org/10.12957/rcmccuerj.2025.84039
Towards a decolonial stance in public health governance: a theoretical-praxis proposition

Luiz Claudio de Camargo Guerrero Moureau, Fernanda Filgueiras Sauerbronn

15 - 33
- PDF (Português (Brasil))
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DOI: https://doi.org/10.12957/rcmccuerj.2025.87342