Internationalization

Currently, the internationalization of the PPGC has two main aspects, namely:

I - Academic cooperation with international institutions;

II - Publications in international journals;

III - Foreign students mobility.

I - ACADEMIC COOPERATION WITH FOREIGN UNIVERSITIES

As part of its quest to consolidate basic internationalization actions, the PPGC/UFRPE has ongoing academic cooperation with five foreign universities within which faculty exchange trips are planned.

a) University of Portsmouth (United Kingdom)

The main international academic cooperation carried out under the PPGC, which is in full swing, is being carried out with the University of Portsmouth (England). This academic cooperation began in 2013 through the completion of a Post-Doctoral Internship. As of 2014, prof. Antônio André Cunha Callado was awarded the position of Visiting Research Fellow. Currently, this international academic cooperation is being operationalized through two research projects. The first of them received financial support from CNPq and all activities were completed in 2021. The second research project started in January of 2022, and it was also awarded financial support from CNPq.

In addition to these ongoing surveys, technical visits to England have been carried out regularly. In them, work meetings are held, as well as planning activities about the future steps of cooperation. In 2019, two visits were carried out. In September of that year, Professor Lisa Jack made her first visit to Recife and, in November, Professor Antônio André Cunha Callado carried out his annual academic mission to the University of Portsmouth.

In July 2022, Professor Antônio André Cunha Callado carried out a new academic mission by participating in the 2022 International Short-term Vising Scholar Scheme held by the University of Portsmouth.

This international academic cooperation already has three joint publications:

CALLADO, A. A. C.; JACK, L. Supply chain roles and performance measurement procedures: evidence from Brazilian agribusiness companies. Supply Chain Forum: An International Journal, v. 22, p. 1-12, 2021.

CALLADO, A. A. C.; JACK, L. Relations between usage patterns of performance indicators and the role of individual firms in fresh fruit agri-food supply chains. Journal of Applied Accounting Research, v. 18, p. 375-398, 2017.

CALLADO, A. L. C. JACK, L. Balanced scorecard metrics and specific supply chain roles. The International Journal of Productivity and Performance Management, v. 64, p. 288-300, 2015.

b) Universidad Nacional Del Sur (Argentina)

The second international cooperation in progress is with the Universidad Nacional Del Sur (Argentina). This international academic cooperation started in the 2015-2016 Biennium, is in full swing and has been operationalized through joint technical activities. Professor Dr. Liliana Scoponi, from the Universidad Nacional Del Sur, has regularly served on the Scientific Committee of SIMPCONT, as well as on the journal Management Control Review edited by PPGC/UFRPE. Prof. Antônio André Cunha Callado from the Federal Rural University of Pernambuco is a member of the External Committee of the Graduate Program in Administration at that institution, and he is also member of the Scientific Committee of the journal Escritos Contables Y de Administración edited by the Universidad Nacional Del Sur.

In 2021, through an initiative of the Universidad Nacional Del Sur, negotiations were initiated regarding the process of formal institutionalization of an international academic cooperation agreement between the two institutions, seeking to expand the scope of this academic cooperation. Still in 2021, prof. Antônio André Cunha Callado joined the Scientific Committee of the journal Escritos Contables Y de Administración, edited by the UNS.

In the second semester of 2022, this academic cooperation was institutionalized through the conclusion of a protocol of intentions between the two institutions. Once institutionalized, this international cooperation should expand its scope of activities from 2023 onwards.

c) University of Pristina (Serbia)

The ccademic cooperation between the PPGC/UFRPE and the University of Pristina is operationalized through joint activities. This cooperation started in 2019 after an invitation sent by Vladan Pavlović regarding the carrying out of joint research with the purpose of generating joint publications between these two institutions.

This was the first international cooperation in which the PPGC became involved after an invitation originated spontaneously from a foreign institution.

This international academic cooperation already has one published paper:

PAVLOVIĆ, V.; KNEŽEVIĆ, G.; CALLADO, A.A.C. Is the corporate solvency conundrum primarily an Balkan issue or a broader European continental misunderstanding? Economic Studies Journal. v. 31, n. 1, p. 72-93, 2022.

A second paper started in 2021 is currently in full swing.

d) Polytechnic Institute of Cávado and Ave (Portugal)

The Academic cooperation between the PPGC and the School of Management of the Polytechnic Institute of Cávado and Ave (Portugal) began with the admission of professor Patrícia Quesado to the Scientific Committee of the Periodical Costs and @gronegócio online in 2014. This cooperation international academic activity has been operationalized through joint technical activities. A research project that has already been completed and submitted to a funding agency has not yet received funding approval.

In 2019, the PPGC began the process of formally institutionalizing an international academic cooperation agreement between the two institutions, seeking to expand the scope of this academic cooperation. The formalization of the cooperation agreement was celebrated in the first semester of 2022.

According to the expectations of the PPGC, cooperation activities should be expanded over the 2021-2024 Quadrennial.

e) University of Technology and Economics (Hungary)

As a result of the PPGC's initiative, a formal agreement for international academic cooperation was signed between the PPGC and the Budapest University of Technology And Economics, in Hungary.

Contacts for the articulation of the initial actions of this agreement have already been initiated. According to the expectations of the PPGC, the first concrete results of this cooperation should appear at the beginning of the next Quadrennium.

II - PUBLICATIONS IN FOREIGN JOURNALS

FERNANDES, A.A.; CALLADO, A.A.C. ERP System and Hidden Cost in the Civil Construction Sector. NEXO Revista Científica. V. 35, n. 3, p. 813-828, Septiembre, 2022.

MACIEL, E.T.P.; CALLADO, A.A.C. Relations Between Shareholding Nationality, Controllership and Organizational Characteristics: A Study in Publicly Traded Companies Listed on B3. New Challenges in Accounting and Finance. V. 7, p. 27-40, 2022.

CHAGAS, E.J.M. DAS ; ALBUQUERQUE, J. DE L.; MAIA FILHO, L.F.A.; CEOLIN, A.C. Sustainable development, disclosure to stakeholders and the Sustainable Development Goals: Evidence from Brazilian banks' non-financial reports. Sustainable Development. v. 1, p. 1-11, 2022.

DUTRA, A. R. C. S.; CALLADO, A. A. C. Estudo empírico nos hotéis de João Pessoa (Brasil). Turismo Y Sociedad (On line), v. 30, p. 93-106, 2022.

SIQUEIRA, D.D.; CALLADO, A.A.C. Relaciones compliance de la misión institucional y utilización de indicadores de rendimiento no financieros en empresas listadas en B3. Contabilidad y Negocios. v. 16, n. 32, p. 38-59, 2021.

SILVA, I.S.; PIMENTEL, M.S. SDG Adherence of Social Performance Indicators Used by Brazilian Mining, and Oil and Gas Extraction Companies. Social Development Issues, v. 43, p. 69-81, 2021.

AZEVEDO, T.K.G.N. ; LEITÃO, C. R. S. ; CALLADO, A.A.C. . Functions of municipal comptroller offices: a study among city halls from Pernambuco State. Administratie Si Management Public, v. 32, p. 139-155, 2019.

QUEIROZ NETO, H. ; LEITÃO, C. R. S. . Planificación y presupuesto en instituciones financieras: un estudio en una institución de microfinanzas de Pernambuco (Brasil). Revista Escritos Contables y de Administración (ECA), v. 10, p. 50-66, 2019.

CALLADO, A. A. C.; LEITÃO, C. R. S. Dynamics of Stock Prices and Market Efficiency. International Business Research, v. 11, p. 29-40, 2018.

OLIVEIRA, A.S. ; CALLADO, A.A.C. . Caracterização das práticas de mensuraçao de desempenho em ONGs brasileiras. Revista Iberoamericana de Contabilidad de Gestión, v. 16, p. 1-18, 2018.

LOPES, C. C. V. M. ; CALLADO, A. L. C. . Contabilidade Interorganizacional: reflexões associadas às barreiras no processo de abertura das informações. ESPACIOS (CARACAS), v. 38, p. 19-24, 2017.

LOPES, C. C. V. M. ; CALLADO, A. L. C. Reflexiones asociadas al compartimento de informaciones en el contexto interorganizacional en la cadena de suplementos. Contabilidad y Negocios, v. 12, p. 119-134, 2017.

OLIVEIRA, A.S. ; CALLADO, A. A. C. . Controles gerenciais em organizações não governamentais: um estudo de caso no CAEHH. Escritos Contables y Administracióm, v. 8, p. 13-34, 2017.

CALLADO, A. L. C. JACK, L. Balanced scorecard metrics and specific supply chain roles. The International Journal of Productivity and Performance Management, v. 64, p. 288-300, 2015.

CALLADO, A. A. C.; CALLADO, A. L. C. ; MENDES, E. Padrões de uso de indicadores de desempenho: uma abordagem multivariada para empresas agroindustriais do setor avícola localizadas no Estado de Pernambuco. Latin American Journal of Business Management, v. 6, p. 190-210, 2015.

III - FOREIGN STUDENTS MOBILITY

Even though PPGC is only an academic Research Program at Master's Level, since 2018, significant work has been made with the Coimbra Group of Brazilian Universities seeking opportunities to attract foreign candidates to become regular students.

In 2021, it received the first foreign student, coming from Honduras, who was selected through the OEA-GCUB PAEC Brasil Scholarship Program Notice 001/2020, in which PPGC offered 1 (one) position.