Proposal of Balanced Scorecard Perspectives for Monitoring Professional and Technological Education

2024-11-21T14:38:18-03:00

Professional and Technological Education (EPT) is an educational modality linked to the country's socioeconomic development. However, despite its importance, little is discussed regarding its evaluation and monitoring. Given the lack of specific indicators and monitoring tools, the Balanced Scorecard (BSC) emerges as a resource to monitor EPT performance from various perspectives. This study proposes using the BSC as a monitoring tool for EPT, with the main objective of suggesting BSC perspectives tailored for EPT monitoring. The methodology is descriptive and involves three distinct stages: documentary analysis, systematic literature review, and content analysis. The results indicate that the most relevant perspectives for monitoring and evaluating EPT, considering its specificities, are Infrastructure and Technology, Students, Learning and Growth, Society, Internal Processes, and Financial. These perspectives align with the dimensions and criteria required for a comprehensive analysis and evaluation of EPT. It is concluded that these perspectives can provide a holistic and balanced view of the dimensions involved in this educational modality. Future research is suggested to deepen the study of BSC use in EPT and explore other relevant perspectives for a broad and effective evaluation.

Trademark Registration Profile of Auditing Service Providers in Brazil

2025-01-27T11:29:45-03:00

This study aims to analyze the profile of trademark registration requests made by audit service providers at the National Institute of Industrial Property (INPI), to understand the importance of this intangible asset in consolidating professional reputation in the market. A quantitative exploratory approach was adopted, based on the analysis of structured data extracted from the INPI trademark database. Data were collected for the period from 2011 to 2021 on trademark registration applications filed by individuals and legal entities linked to the auditing activity. The data were processed and analyzed using descriptive statistics. The variables examined included the Nice Class, type of trademark (nominative, figurative, mixed), filing date, and application status. The results revealed a predominance of legal entities as applicants (80%), with a concentration in Class 35 (administrative services). Mixed trademarks, which combine nominative and figurative elements, represented the majority of the sample (138 applications). This study highlights the importance of trademark registration in differentiating and protecting the corporate identity of auditors. In addition, it highlights the need to invest in training professionals specialized in the area. The complexity of the registration process and the constant evolution of legislation require that audit professionals remain up to date on legal requirements and best practices to ensure the effective protection of their brands.

Revista Contabilidade & Inovação

Proposal of Balanced Scorecard Perspectives for Monitoring Professional and Technological Education

Trademark Registration Profile of Auditing Service Providers in Brazil