Applied Research Center in Accounting and Analytics

FGV's Researchers


Professor

PhD in Management, Higher Institute for Labor and Business Sciences, Portugal; Master’s in Public Administration, University of Southern California, USA; Bachelor’s in Administration, FGV EBAPE. Senior Lecture, the Brazilian School of Public and Business Administration of the Getulio Vargas Foundation FGV EBAPE since 1972. He was the School’s     Director from 1992 to 1999. Has acted as the Coordinator of the Graduate course in Public Administration since 1999; Coordination Committee Member and researcher, Fiscal Studies Program (PEF), FGV/EBAPE.  Member of the FGV Coordination Committee for several projects focused on management model reform of Judiciary Branch organizations in Brazil. Member of the Editorial Committee of the International Public Management Review. Member of the Editorial Board of the Administration and Public Employment Review (Portugal). Member of the General Assembly, Getulio Vargas Foundation.  Professor Emeritus, Politics, Strategy and Senior Management Course for the Brazilian Army. Member of the Brazilian management sciences Academy since 2002. Permanent member of the General Assembly of the National Association for Graduate Studies and Research in Administration (ANPAD) since 1979. Contributing Professor, National Administration Institute, Portugal, from 1983 to 2010. Planning and control positions held in the areas of culture and social assistance in the Brazilian Federal Government during the 1980’s.

Contact Information: 

Tel.: (55 21) 3083 2447​

Lattes: http://lattes.cnpq.br/5309315072574421


Professor

PhD in Accounting from the University of Sao Paulo. Senior Lecture, the Brazilian School of Public and Business Administration of the Getulio Vargas Foundation FGV EBAPE since 2004, where he teaches Accounting to undergraduate and graduate courses, both for private sector and public sector. In the last ten years he has also served the IFRS Foundation, Education Initiative, as an Academic Fellow responsible for preparing training material in IFRS; the World Bank as an independent consultant responsible for reviewing Accounting and Auditing (A&A) practices as part of the Reports on the Observance of Standards and Codes (ROSC) initiative; the Brazilian Federal Association of Accountants (CFC) and Group of Latin American Accounting Standard-Setters (GLASS/GLENIF) as a special advisor; and the Fiscal Council of CTEEP, an electric energy transmission company in Brazil. Ricardo’s research interests are on data analytics and judgment and decision making in accounting and auditing, both in public and private sector.

Contact Information: 

Tel.: (55 21) 3083-2713

Lattes: lattes.cnpq.br/3823772604133067


Professor

PhD in Administration, Brazilian Public and Business Administration School, Getulio Vargas Foundation (FGV/EBAPE).  Master’s in Public Administration, FGV/EBAPE.  Specialist in Public Administration, FGV/EBAPE.  Agronomy Engineer, Rio de Janeiro Rural Federal University (UFRRJ). Senior Lecture, the Brazilian School of Public and Business Administration of the Getulio Vargas Foundation FGV EBAPE, where he is currently Head of the Training and Research Center, Coordinator of the Professional Master in Public Administration and Adjunct Coordinator of the Executive Master in Business Management of FGV / EBAPE. Experience in teaching and consulting in public companies and governmental institutions in Brazil and abroad.

 

Contact Information: 

Tel.: (55 21) 3083-2426

Lattes: http://lattes.cnpq.br/9107895746529145


Professor

Professor of Undergraduate and Master degrees from FGV EBAPE. He is an institutional evaluator from INEP for the recognition and renewal of recognition of higher education courses. He was a researcher of Applied Economics at FGV IBRE, with emphasis on Fiscal Policy analysis. He worked in the City of Juiz de Fora, advising on the preparation of budget items (PPA, LDO and LOA), in the planning and execution of fundraising projects for the implementation of public policies, as well as in the control and evaluation of the social policies of the municipality. He has experience in teaching and research in the areas of Finance, Budget and Public Accounting.

 

Contact Information: 

Tel.: (55 21) 3083-2408

Lattes: http://lattes.cnpq.br/5309315072574421


FGV EBAPE

Diego de Faveri holds a PhD in Administration from FGV EBAPE.

Diego is an Adjunct Professor at FGV EBAPE. He has worked as a consultant in statistical modeling and impact assessment for public organizations and international organizations including the International Finance Corporation (World Bank), the Brazilian Rural Professional Training & Coaching Service (SENAR), the Ministry of Agrarian Development (MDA), CAPES, among others. He is interested in studies that involve quantitative methods applied to the administration, evaluation of public policies impact, economics of the work, effects of the education (postgraduate) and career.

 

Contact Information: 

Tel.: (55 21) 3083 2711

Lattes: lattes.cnpq.br/3258823229916732


FGV EBAPE & BNDES

PhD in Administration from FGV EBAPE. He is a professor at FGV EBAPE and an engineer at BNDES. Has experience in using Big Data to assess the impact of public policies. Eventually, you have experience in business management and content analysis with BNDES, Deloitte and companies like Petrobrás and Icatu Hartford. He received a scholarship from CAPES and, at the undergraduate level, from the National Institute of Applied Sciences (INSA) in Lyon (France).

 

 

Contact Information: 

Lattes: http://lattes.cnpq.br/3852619933289039


FGV EMAp

Possui graduação em Engenharia de Computação pela Pontifícia Universidade Católica do Rio de Janeiro (PUC-Rio) em 2004, mestrado em Engenharia Elétrica (ênfase em Métodos de Apoio a Decisão, 2006), e mestrado e doutorado em Estatística pela Northwestern University (USA, 2012). Trabalhou como pesquisador pós-doutor na Escola de Economia, da University of New South Wales (2012-2015) e atualmente é professor adjunto da EMAp.

Contact Information: 

Lattes: lattes.cnpq.br/2659398455245324


FGV EMAp

Holds its bachelor in Electric Engineering by the Pontifical Catholic University of Rio de Janeiro (1993), a master in Production Engineering by the Federal University of Santa Catarina (2000), a doctorate in Information Science by the Federal University of Minas Gerais (2005) and a post-doctorate (01/2009-12/2009) in Semantic Technologies for Information Retrieval - University of South Wales (UK).

Is since 2010 professor and researcher at the Applied Mathematics School at Fundacao Getulio Vargas and Colaborator Professor at the School of Information Science of the Federal University of Minas Gerais. Was Adjunct Senior Visiting Researcher at the University of Columbia (USA) in 2015. Since 2009 he was awarded a Visiting Fellowship from the University of South Wales. My main research interests are: Knowledge Representation, Natural Language Processing, Data Science, Machine Learning, Information Retrieval Systems, Automatic Indexing, Ontologies, Semantic and Knowledge Management. I also work with Educational Technology and Distance Learning.

Contact Information: 

Lattes: http://lattes.cnpq.br/4726949697973381


FGV EMAp

Possui graduação em Matemática Aplicada (2007) e mestrado em Estatística (2010), ambos pela Universidade Federal do Rio de Janeiro (UFRJ) e doutorado (2016) pelo University College London (UCL). Atualmente é Professor Adjunto na Escola de Matemática Aplicada (EMAp) da Fundação Getulio Vargas (FGV-RJ). Trabalhou na indústria financeira por dois anos e meio, ocupando cargos de Analista de Modelagem de Risco de Crédito (Itaú-Unibanco) e Analista de Risco de Mercado (Credit Suisse Hedging-Griffo). Atua utilizando métodos Estatísticos (Bayesianos) em gestão de riscos financeiros e atuariais.

Contact Information: 

Lattes: lattes.cnpq.br/1858273943834070


FGV's Researchers

PhD in Administration - FGV EBAPE, Brazil (2016-2020); Master's in Managament Accounting - FEA USP, Brazil (2008-2009); Bachelor's in Accounting - FEA USP, Brazil (1997-2002)

Prof. Ludwig Miguel lectured management accounting, accounting 101, modeling and optimization to undergrad in administration and innovation management as a teaching assistant to the executive master course within the 2018-2021 period at FGV EBAPE. His doctoral thesis about innovation capabilities at the local government level was elected the best thesis in administration by the FGV EBAPE committee in 2021. He performed as a corporate finance executive in multinational corporations from 2008 to 2015. He received a honorable mention in the 7th Prêmio de Revelação em Finanças by IBEF SP/KPMG 2010. His main research interest includes innovation capabilities, management control systems, and accounting.

Contact Information: 

Lattes: lattes.cnpq.br/5625297264465586

PhD Candidates


Student

Possui graduação em Engenharia Elétrica pela Universidade Federal do Espírito Santo (2009) e mestrado em Engenharia Elétrica pela Universidade Federal do Espírito Santo (2012). Atua como docente na Universidade Vila Velha - UVV e coordenador do curso de Engenharia Elétrica.

Contact Information: 

Lattes: lattes.cnpq.br/2189882195326468


Student

He studied Infrastructure Engineering at ITA (2004) and then graduated in mathematics from the Federal University of Juiz de Fora (2008) in 2013 started a Masters in Economics School of FGV-RJ with end forecast for December 2015. He is a founding partner of Apogeu School (2000), was CFO of PENSI Group between 2010 and 2013 and was responsible for M & A (sell side) between PENSI Group and Gera Venture Capital - Private Equity in the area of education (2013 ) that spawned the Eleva Education. He has experience in the area of Economics and Business Administration, with an emphasis on optimization of capital structure and educational management.

 

Contact Information: 

Lattes: http://lattes.cnpq.br/4521644881518597 

Master Candidates


FGV EMAp

Possui graduação em Sistemas de informação pela Universidade Federal do Estado do Rio de Janeiro(2004), graduação em Bacharelado em Física pela Universidade Federal do Rio de Janeiro(2009) e ensino-medio-segundo-graupelo Colégio Pedro II(2003). Tem experiência na área de Física, com ênfase em Física da Matéria Condensada.

Contact Information: 

Lattes: lattes.cnpq.br/4008266579025961


Student - MAP & CGU

Sérgio Neiva, Engenheiro de Redes de Comunicação pela UnB em 2007. Trabalhou na Accenture prestando consultoria para indústria de Telecomunicações, especificamente em sistemas de produção de alta criticidade como plataformas de tarifação e redes de comunicação de alta disponibilidade. Atuou também na TIM Celular S.A como Engenheiro, desempenhando atividades no CORE de rede e na implantação de Serviços de Valor Adicionado (VAS) como SMS e Internet Móvel. Participou efetivamente da implantação de redes de alta eficiência espectral, bem como de implantação de equipamentos de alta capacidade de comutação. Trabalhou no Ministério do Planejamento, Orçamento e Gestão no cargo de Analista em TI onde desempenhou atividades relacionadas à infraestrutura de rede para órgãos do poder executivo e políticas públicas de banda larga(PNBL), atuando no planejamento da rede da Telebrás em 2010 e 2011. Desde 2012 é Auditor Federal de Finanças e Controle da Controladoria-Geral da União(CGU). Foi Coordenador de Infraestrutura Tecnológica, atuando na Diretoria de Tecnologia da Informação da CGU. Ocupou também o cargo de Coordenador-Geral de Auditoria de TI, em que coordenou a equipe responsável pela auditoria de e fiscalização de TI dos órgãos do Poder Executivo Federal. Ocupou o cargo de Coordenador-Geral de Auditoria das Áreas de Planejamento e Gestão, coordenando a equipe que realiza auditorias no programas de governo executados pelo extinto Ministério do Planejamento. Atualmente é Coordenador-Geral de Auditoria das áreas de Logística, Transferências Voluntárias e Tomadas de Contas Especiais

Contact Information: 

Lattes: lattes.cnpq.br/5473957225493667

Associated Researchers


USP - RP

Associate Professor of Governmental Accounting at the University of São Paulo at Ribeirão Preto, FEARP-USP André has his Phd in Accounting from University of Sao Paulo (2005). Prof. Aquino is Visiting Researcher at the University of Birmingham/UK, and from 2013 he is a fellow researcher at CNPq (Conselho Nacional de Desenvolvimento Científico e Tecnológico). His research interests are Public Sector Accounting, Accountability, Local Governments and Public Financial Management Reforms. In the last 5 years he coordinates the research group 'Public Sector Accounting & Governance in Brazil' (sites.usp.br/psag/). Editor-in-Chief of Revista de Contabilidade e Organizações (Journal of Accounting & Organizations), and editorial advisory board member of the Journal of Public Budgeting, Accounting and Financial Management.

Contact Information: 

Lattes: lattes.cnpq.br/2204782841421432

E-mail: aaquino@usp.br


Montclair University

Deniz Appelbaum is a PhD of Accounting Information Systems at Rutgers, the State University of New Jersey, USA.

She has written and presented papers on fraud detection systems, drones and accounting, analytics in auditing, and on Big Data. Her current presentation discusses the automation of accounting and auditing, utilizing drones, robots, and bots. Dr. Appelbaum has published manuscripts in Accounting Horizons, Journal of Emerging Technologies in Accounting, Auditing: Journal of Practice and Theory, and in other academic and practitioner journals, based on her research regarding analytics, big data, and automation in financial auditing and fraud detection. Prior to teaching at Montclair State, her graduate research at Rutgers focused on financial fraud detection and prevention with automated analytics, data transparency of governmental financial reporting, analytical procedures in the external audit process, drones and robotics in auditing and accounting, and BlockChain and big data as audit evidence. Dr. Appelbaum continues to emphasize these streams of research with numerous projects and forthcoming publications, and with presentations to accounting organizations and at national and international conferences. Dr. Appelbaum emphasizes the use of data analytics and appropriate software tools in the classroom, to prepare accounting and auditing students for the technically advanced modern business environment. The accounting and auditing professions are currently undergoing huge disruptions due to technical innovations, and Dr. Appelbaum is devoted to assisting her students to prepare for these changes.

Contact Information: 


Student

PhD candidate in Business Administration at FGV EBAPE (CAPES 7), master degree in Business Administration at EAESP/FGV (2002), specialist in Business Administration at EAESP/FGV (1997), bachelor in Communication - Advertising from Escola Superior de Propaganda e Marketing (1994), and extension in Corporate and Marketing Communication at SDA Bocconi - Milan/Italy (2014). Has broad management experience, holding leadership positions in Marketing and Communications, working for the last 20 years on building brand equity, organizational management, developing business strategies and on leadership of large teams.

 

 

Contact Information: 

Lattes: lattes.cnpq.br/0556888318183936 


Rutgers Business School

Ph.D. in Business Administration at the University of Santa Catarina, and currently, he is doing a Post-Doc in Accounting Information Systems at Rutgers Business School. He is a professor of undergraduate and postgraduate degrees in the disciplines of Controllership, Financial Management, Corporate Governance and Accounting Information Systems. He has ten years of experience in ERP systems development and deployment, Business Intelligence, Machine Learning and Deep Learning.

Contact Information: 

Lattes: lattes.cnpq.br/1237924086985169


Coordinator of the Postgraduate Program in Accounting Sciences (PPGCC-UFU)

Ricardo Rocha de Azevedo holds a PhD in Controllership and Accounting from FEARP-USP (2016). Master in Controllership and Accounting from FEARP-USP (2014). Postgraduate in City Manager (2013), with a degree in Accounting Science (2009) and Computer Systems (2005). He has been coordinator of the Postgraduate Program in Accounting Sciences (PPGCC-UFU) at the Federal University of Uberlândia (UFU) since 2021. He was a public accounting consultant with more than 15 years of experience, and was an internal audit accountant for the City Hall of Ribeirão Preto. He is currently a representative of the academy in the accounting standardization technical groups at the National Treasury Secretariat-STN. Member of the Permanent Committee on Accounting Applied to the Public Sector of the Federal Accounting Council (CP-CASP/CFC). He is a member of the Research Group "Public Sector Accounting & Governance in Brazil" (PSAG), linked to FEARP-USP, and of the research group "Financial Resilience of Contemporary Cities", of the Institute for Advanced Studies at USP (IEA-USP) . He has been associate editor of the Revista de Contabilidade e Organizações (RCO-USP) since 2019. He was general coordinator of the 3rd UFU Accounting Congress and scientific coordinator of the 4th UFU Accounting Congress. He coordinated the Public Accounting area at the USP 2020 Congress. He has been dedicated to research in the areas of public accounting, government auditing, social accountability, government planning, public budgeting (public, participatory and results budget literature), public sector accounting standards , IPSAS, internal control, accounting reforms.

Contact Information: 

Lattes: http://lattes.cnpq.br/8552819482890160


COPPEAD

PhD in Administration from FGV EBAPE. Assistant Professor of General Accounting at UERJ. He has papers published in periodicals such as "Accounting, Auditing & Accountability Journal", "International Journal of Finance & Economics", "PLOS One" and "Economics Bulletin". He is Editor of the Journal of Accounting of the Master in Accounting Sciences of UERJ.

Contact Information: 

Lattes: lattes.cnpq.br/6311046333892924