According to the CNPQ, the main policymaking agency for research incentives and funding in Brazil:
“A research group is defined as a set of individuals hierarchically organized around one or possibly two leaders:
- in which the organizing basis for this hierarchy is experience, prominence, and leadership in the scientific or technological field;
- in which there is professional and permanent involvement with the research activity;
- in which the work is organized around common lines of research that are subordinate to the group (not the opposite);
- and which to some extent shares facilities and equipment.
The group may be composed of only one researcher and his/her students.”
In the PPGCC, the active research groups are as follows:
Accounting - USP
Research and development of studies related to aspects of identifying, measuring, and disclosing accounting information. It covers aspects of corporate accounting, balance sheets (including AVSs), and the effects of price changes on financial statements.
Center for Studies in Accounting and the Environment (NECMA/USP)
This research group uses accounting as a millennium-old method to register the environment as a new entity that is different from legal entities, individuals, and governments, and it endeavors to measure and evaluate socio-environmental services and externalities. Because it involves multidisciplinary aspects, it is formed of researchers from different areas with a common purpose: to contribute to sustainable development, civil community, governments, and the planet as a whole through actions that are economically viable, socially fair, eco-friendly, and culturally shared. It contributes to the scientific community by adopting a current standard (economic) language integrated with other areas of knowledge that involve sustainability and climate change issues. Its main target audiences are the big players (companies and governments) that can make significant and large-scale changes to the current extraction-production-distribution-consumption-disposal models.
Accounting Education Technology Study Groups - GETEC
Integration with the research line of the Accounting and Actuarial Studies Department of FEA/USP. Environment for the development of undergraduate and graduate research with the generation of papers, articles, and applied solutions related to technologies and their applications in accounting, including in accounting education. Weekly meetings to monitor journals related to the group’s central theme (literature scanning). Provision of subsidies to courses of the Graduate Program in Controllership and Accounting of FEA/USP (master’s and doctor’s degree courses). Support to the internationalization of the EAC/FEA/USP graduate programs through exchanges (e.g., FIPSE/CAPES project with UIUC/USA, UMN/USA, and UnB/BR from 2008 to 2013). Supports researchers involved in funded projects (including those of CNPq).
Dark Tetrad in Corporate and Educational Areas
This aims to analyze the influence of the Dark Tetrad personality traits on business decision-making and teaching.
Study and Research Groups in Finance - USP
This seeks to study research topics in finance that are consistent with the interests of the group members, to keep researchers up-to-date on the latest publications in top-tier journals, to conduct research projects, and to develop partnerships for co-authored research.
FEA Research Group in GENder, Race, & Sexuality - GENERAS
Aims to analyze the different presence of the genders in different areas of scientific knowledge, seeking to identify factors serving as barriers and drivers. Research and initiatives to understand gender and race relations in the context of higher education in Brazil, notably in the context of the University of São Paulo. Develops research and initiatives aimed at supporting business creation and management with the assistance of accounting technology. Investigates the performance of the accounting professional as a consultant. Special attention will be given to non-traditional entrepreneurship, whether predominantly female or encompassing social and cultural businesses.
Performance Measurement and Management Control Practices
The group develops research projects focused on the role of accounting information for measuring performance and management control.
Center for Studies in Accounting and Government
The Center for Studies in Accounting and Government, formerly known as the Public Management Observatory, linked to the Accounting and Actuarial Studies Department of FEA/USP, aims to contribute to the generation and dissemination of knowledge on the production and use of accounting information in the management of public policies and entities and in promoting transparency and accountability. In this sense, the group has developed research on two main themes: evaluating public policies and the convergence process of Brazilian accounting standards with international standards.
USP Study Group in Financial Accounting and Taxation
To research topics related to the interaction between financial accounting (IFRS standards) and corporate taxation.
Research Group in Actuarial Sciences
The group is made up of professors from the Accounting and Actuarial Studies Department of FEA/USP, as well as their assistants. The objective is to develop studies on important themes of Actuarial Sciences. Particular focus is given to the areas of social security, health, and insurance (life and non-life). The members have presented papers at congresses in Brazil and abroad, particularly events held by the International Actuarial Association. They have also published several articles in prominent journals. Based on the knowledge accumulated in their research activities, the group’s members take part in the debate on public policies and have been involved in dozens of participations in the media, especially regarding themes in social security and health.
Multivariate Models Applied to Social Sciences
Publication of articles using multivariate models applied to the areas of social sciences at national and international congresses and in journals. Preparation of dissertations and master’s and doctor’s degree theses that use multivariate techniques aimed at decision-making. Use of multivariate statistical techniques in scientific initiation projects. Preparation and constant updating of the "Análise de Dados" book collection, published by Ed. Elsevier, one of which was a 2010 Jabuti Award finalist in the area of Economics, Administration, and Business.